What This Statute Says
A.R.S. § 42-11101 defines key terms used throughout the property tax exemption statutes, including "charitable institution" and "primary residence." These definitions decide who qualifies for the widow, widower, disability, and nonprofit exemptions.
1. "Afflicted" means persons who, because of a mental or physical condition, illness or condition of distress, adversity or harassment, or imminent risk of such condition, are unable to reasonably take care of themselves or their families or to properly function in society without periodic or continuous assistance.
A.R.S. § 42-11101Every exemption rule in chapter 11 rests on a defined word. Whether a hospital qualifies under § 42-11105, whether a church qualifies under § 42-11109, and whether a surviving spouse qualifies under § 42-11111 all depend on the definitions in this section.
For families using a revocable trust to hold a primary residence, the "primary residence" definition matters most. Trust-held homes can still qualify as a primary residence if the trust beneficiary uses the property as their principal place of dwelling.
When This Statute Comes Into Play
This statute typically becomes relevant in three situations. A property owner is reviewing an annual tax bill. An estate is being administered and the personal representative has to address ongoing property tax obligations. Or a charitable or nonprofit organization is claiming or maintaining an exemption. The statute is part of a larger framework in chapter 11 of title 42 and operates alongside the related sections cross-linked below.
What This Means for Arizona Families
Most families never think about Arizona property tax statutes until they are sitting at a closing table on an inherited home, reviewing an unexpected tax bill, or trying to claim an exemption for a surviving spouse. When that moment arrives, the rules in chapter 11 of title 42 are the framework you are working inside.
If you are holding real property in a revocable living trust, the trust structure does not by itself remove the property from the tax rolls. The exemption has to come from a specific statute. Our FAQ on what to do with property you inherit in Arizona covers the immediate practical questions, and our FAQ on probate timelines covers how a contested or stalled administration can affect tax filings and exemptions.
If you are administering an estate, the personal representative has a duty to keep property taxes current, to claim available exemptions where appropriate, and to maintain documentation in case the assessor reviews a claim later. Calendar the February exemption filing window each year for any property where a widow, widower, or disability exemption applies. Once the deadline passes, the saving for that year is usually lost.