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    A.R.S. § 12-510

    Why the State of Arizona Is Not Bound by Most Limitations Periods

    Verified May 17, 2026 • 57th Legislature, 1st Regular Session

    Most Arizona statutes of limitations do not run against the state. That means the State of Arizona can pursue old claims even when a private party would be out of time. This rule matters for tax claims, Medicaid estate recovery, and other government collections during probate.

    Title 12, LIMITATIONS OF ACTIONS

    azleg.gov

    What This Statute Says

    This rule is one of the most important and least understood in Arizona civil procedure. The general statute of limitations does not run against the state. State agencies can sue or assert claims on a timeline that does not match the calendar that binds private litigants.

    Except as provided in section 12-529, the state shall not be barred by the limitations of actions prescribed in this chapter.

    A.R.S. § 12-510

    When This Statute Comes Into Play

    The most common places this rule shows up in estate planning:

    • The state pursues old tax obligations against an estate or a deceased taxpayer.
    • AHCCCS asserts an estate recovery claim for ALTCS benefits the decedent received.
    • A state agency pursues a recovery action under a public benefits or licensing program.

    A narrow exception in A.R.S. 12-529 allows certain defenses against state watercourse claims, but the default is that time does not run against the state.

    What This Means for Arizona Families

    Families are often surprised that the state's clock works differently from their own. A creditor who waits too long is out of luck. A state agency may not be. That asymmetry is especially important in estate recovery cases and in older state tax matters.

    If a loved one received Medicaid long-term care benefits and later died, AHCCCS can pursue recovery against the estate even though private creditors would be time-barred. Our FAQ on whether Arizona can recover ALTCS benefits from your home explains how this works in plain English. The same logic applies to old state tax obligations. The estate may need to address them even when private bills of similar age can be ignored. A personal representative who treats every old claim the same risks paying out the estate before addressing the claims that the state can still bring. An Arizona probate attorney can help sort which old liabilities still threaten the estate and which have safely expired.

    Except as provided in section 12-529, the state shall not be barred by the limitations of actions prescribed in this chapter.

    This page provides general legal information about Arizona statutes and is not legal advice. For guidance on how this law applies to your situation, speak with a qualified attorney.

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