What This Statute Says
A.R.S. § 42-11152 requires that the affidavit supporting a property tax exemption be signed under oath. Electronic submission is allowed, and the county assessor must acknowledge receipt. False statements on the affidavit carry criminal penalties.
1. When initially claiming the exemption, file an affidavit with the county assessor, signed under penalty of perjury, as to the person's eligibility.
A.R.S. § 42-11152The affidavit is the sworn document at the center of every exemption claim. The taxpayer attests to the facts that support the exemption, ownership, use, income, disability rating, marital status. Filing falsely is a crime.
For an aging parent or surviving spouse claiming the widow/widower or disability exemption, the personal representative or family member helping with the filing should review every fact carefully before the affidavit is signed.
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.