AZ SB1158

Provides full property tax exemption for widows and widowers of deceased first responders who were killed in the line of duty or died from injuries suffered in the line of duty.

Limits property tax exemptions for other widows and widowers, persons with total and permanent disabilities, and veterans with disabilities to $4,188 if total property assessment does not exceed $28,459; no exemption allowed if assessment exceeds $28,459.

Defines "first responder" to include law enforcement officers, firefighters, and paramedics, including volunteer first responders acting in official capacity for government entities.

Requires claimants to file an affidavit with the county assessor when initially claiming exemption and to notify the assessor annually of any disqualifying events, including death, remarriage, income exceeding prescribed limits, or conveyance of property to another owner.

Applies to tax years beginning after December 31, 2025; exemption amounts subject to annual adjustment based on GDP price deflator increases.