SB1130

Provides property tax exemptions for widows, widowers, and veterans with disabilities.

Amends the Arizona Revised Statutes to provide property tax exemptions for widows, widowers, and veterans with disabilities. The property of widows and widowers, persons with total and permanent disabilities, and veterans with service or nonservice-connected disabilities is exempt from taxation. The exemptions are subject to income limits and other conditions. The surviving spouse of a veteran with a service-connected disability may continue to claim the full exemption if they use the property as their primary residence and do not remarry.