AZ HB2390

Establishes a full property tax exemption for combat veterans with a service-connected disability rated as 100 percent by the U.S. Department of Veterans Affairs.

Maintains existing partial exemptions for widows/widowers, persons with total and permanent disabilities, and veterans with non-100 percent disabilities, capped at $4,188 if total assessment does not exceed $28,459.

For veterans with disabilities rated below 100 percent, limits the $4,188 exemption amount by multiplying it by the percentage of the veteran's disability rating.

Requires annual income verification and notification of disqualifying events; establishes income limits of $34,901 (no dependent children) or $41,870 (with dependent children).

Applies to tax years beginning after December 31, 2024.