AZ HB2792

Veterans with a 100% service-connected disability rating from the VA receive a full property tax exemption on their primary residence, changed from all property under previous law

Surviving spouses of veterans who were receiving the 100% disability exemption may continue to claim the full exemption on their own primary residence as long as they do not remarry

Properties jointly owned by an eligible veteran and their spouse are treated as if owned solely by the veteran for purposes of the exemption

The bill applies to tax years beginning after December 31, 2025 and was approved by the Governor on February 12, 2026

Veterans with disability ratings below 100% remain eligible for a partial exemption of $4,188 multiplied by their disability percentage