AZ SB1130

Expands the property tax exemption for widows and widowers to include surviving spouses of first responders (law enforcement officers, firefighters, and paramedics) who were killed in the line of duty or died from line-of-duty injuries, providing a full exemption from property taxation.

Defines "first responder" to include volunteer first responders operating in an official capacity on behalf of a government entity during emergency or law enforcement response.

Maintains existing exemptions for widows/widowers and persons with total and permanent disabilities at $4,188 if total assessment does not exceed $28,459, subject to income limits of $34,901 (no children) or $41,870 (with children under 18 or with disabilities).

Preserves full property tax exemption for veterans with 100% service-connected disability ratings and their surviving spouses who do not remarry.

Applies to tax years beginning after December 31, 2025.