AZ HB2120

Expands the definition of "competent medical authority" for certifying total and permanent disability for property tax exemption purposes to include the U.S. Social Security Administration, as evidenced by a written determination letter.

Adds the Social Security Administration alongside existing qualifying authorities including licensed medical professionals, nurse practitioners, and the U.S. Department of Veterans Affairs.

The property tax exemption for persons with total and permanent disabilities provides up to $4,188 in exemption if total assessment does not exceed $28,459.

Qualifying individuals must meet income limits of $34,901 (no children under 18) or $41,870 (with children under 18 or disabled children residing in the home).