Benefit:
- Exempts $4,476 of Limited Property Value with a corresponding reduction in annual property taxes
- Permanent exemption as long as eligibility requirements are met
Eligibility:
- Must be a current Arizona resident
- The deceased spouse must have been an Arizona resident at the time of death
- Annual income less than $37,297 (if no minor children at home)
- Social Security and Veterans Disability not included in income