Arizona · A.R.S. §§42-11111, 42-12052–42-12054Arizona property tax after buying: owner-occupied classification and the personal exemptions

Arizona has no general homestead exemption; what changes for a buyer who moves in is the classification. A person who buys property listed as a rental, vacant land or another class and occupies it as a primary residence – or lets a qualifying family member live there – may have the classification reviewed for change to the owner-occupied residential class from the date of occupancy, and appeal the result (A.R.S. §42-12054(A)–(B)). After the assessor closes the rolls, the owner petitions the county board of supervisors, which can reclassify from the occupancy date and prorate the tax, with a future tax credit for the difference (§42-12054(C)–(G)). Family members who count are children and their descendants, parents and their ancestors, stepchildren and stepparents, children- and parents-in-law, and siblings (§42-12053(A)). The assessor reviews owner-occupied parcels and, if an owner doesn't answer a notice and a final notice, reclassifies the property as non-owner-occupied with a civil penalty (§42-12052(B)). Separately, the primary residence of a veteran rated 100% disabled or unemployable is fully exempt, and other disabled veterans and income-qualified widows, widowers and people with a total and permanent disability get a partial exemption; the claimant files an affidavit with the county assessor and, after moving, a transfer form within 60 days, and a conveyance of the property ends the exemption (§42-11111(C)–(G), (K)–(L)).