Arizona Form 82514B is the medical certification a property owner with a total and permanent disability files alongside Form 82514 to claim a property tax exemption. A qualifying medical provider signs it, or a U.S. Department of Veterans Affairs disability award letter can stand in its place. Both forms go to your County Assessor’s office (not the Arizona Department of Revenue) by the last business day in February for the current tax year.1Arizona Department of Revenue. Certification of Disability for Property Tax Exemption
Who Can Sign Your Certification
The statute uses the term “competent medical authority,” and the list is broader than most applicants assume. Any of the following can complete the medical portion:
- Physicians licensed under Arizona Title 32 or comparable law in another state, including allopaths, osteopaths, homeopaths, and naturopaths
- Chiropractors, physician assistants, and psychologists
- Registered nurse practitioners as defined in A.R.S. § 32-1601
- The U.S. Department of Veterans Affairs, through a disability award letter1Arizona Department of Revenue. Certification of Disability for Property Tax Exemption
The VA option gets missed often. If you already hold a VA disability award letter establishing a total and permanent condition, you may not need a separate medical appointment. Bring the letter to your County Assessor and confirm it satisfies the certification requirement in your county.
Providers outside those categories cannot sign. A licensed clinical social worker, a certified nurse’s aide, or a therapist not on the list will not qualify no matter how well they know your condition.
Filling Out the Form
Download Form 82514B from the Arizona Department of Revenue website or pick up a paper copy at your County Assessor’s office. The form has two parts: your section at the top, the medical authority’s section below.
Your Section
Enter your name (last, first, middle initial), street address, city, state, ZIP code, email address, date of birth, and marital status (single or married). Sign and date at the bottom of your section.2Yavapai County Arizona. Certification of Disability for Property Tax Exemption Match the name and address to what already appears on your property tax records. Small discrepancies between this form and the assessor’s file can stall the application.
Provider Section
Your medical provider prints their name, business address, city, state, ZIP code, and phone number, then signs and dates the certification. An office stamp is also requested.1Arizona Department of Revenue. Certification of Disability for Property Tax Exemption The certification statement the provider signs is the heart of the form: it says you are “unable to engage in any substantial gainful activity” and are “totally and permanently disabled” under Arizona law. If that statement is incomplete or unsigned, the assessor will return the form.
Bring a printed copy to the appointment and point the provider to the statutory definition printed near the top of the form. Many providers have not seen an Arizona property tax certification before and will complete it more accurately when the required language is in front of them.
The Underlying Eligibility Rules
A completed form only helps if you meet the exemption’s other requirements. Under A.R.S. § 42-11111, a person with a total and permanent disability is someone unable to engage in any substantial gainful activity because of a physical or mental impairment expected to last at least twelve continuous months or result in death within twelve months.3Arizona Legislature. Arizona Code 42-11111 – Exemption for Property Widows and Widowers Persons With a Total and Permanent Disability Veterans With a Disability Definitions “Any” is the operative word. A condition that keeps you out of your prior career but permits other paid work does not meet the standard.
Your total household income from the prior year must also fall under a statutory cap that the Department of Revenue adjusts each year using the GDP price deflator. The baseline limit is $34,901 for households with no children under 18, and $41,870 when at least one child under 18 (or a child with a total and permanent disability) lives with the applicant. Income counted includes yours, your spouse’s, and any children’s living with you.3Arizona Legislature. Arizona Code 42-11111 – Exemption for Property Widows and Widowers Persons With a Total and Permanent Disability Veterans With a Disability Definitions Confirm the current-year figures with your County Assessor before filing.
Finally, the exemption applies only when your property’s total assessed value does not exceed $28,459, and the maximum reduction is $4,188 of assessed value. Above the ceiling there is no partial benefit. Vehicle values taxed under Title 28 are excluded from the assessment calculation.3Arizona Legislature. Arizona Code 42-11111 – Exemption for Property Widows and Widowers Persons With a Total and Permanent Disability Veterans With a Disability Definitions
Where and When to File
File Form 82514B together with Form 82514 (the Affidavit of Individual Tax Exemption) at the County Assessor’s office in the county where the property sits. Hand-delivered forms must arrive by the last business day in February. Mailed forms must be postmarked on or before the last business day in February.1Arizona Department of Revenue. Certification of Disability for Property Tax Exemption A late filing is treated as a waiver of the exemption for the current tax year.4Arizona Department of Revenue. Arizona Property Tax Exemptions
Do not send the forms to the Arizona Department of Revenue. ADOR publishes the form but does not process it. Each county handles applications on its own, so direct any procedural questions, and any request for the current adjusted income and assessment thresholds, to your County Assessor.
Why Applications Get Returned
A handful of problems account for most rejections:
- Blank fields, an unsigned certification statement, or a missing provider signature on the medical section
- A provider outside the statutory categories
- Form 82514B submitted without Form 82514; the certification is an attachment, not a standalone application
- Prior-year household income above the adjusted cap
- Assessed value above the statutory ceiling
After the Assessor Approves the Exemption
Approval applies the reduction to your property tax bill for that tax year. Keep your own copies of Form 82514 and Form 82514B. If a filing-history dispute comes up later, your records resolve it fastest.
The exemption is not automatic year after year. You generally refile the affidavit annually, and county practice varies on whether a new 82514B is required each year or the original certification carries forward. Ask your County Assessor which applies. If your medical condition or household income later changes in a way that affects eligibility, you are the one obligated to report it; continuing to claim the exemption after you no longer qualify exposes you to back taxes and penalties under Arizona law.