Ariz. Admin. Code § R15-4-116 - Exemption for Totally and Permanently Disabled Person

A. For purposes of the property tax exemption in A.R.S. Const. Art. 9, § 2.2, a person is "totally and permanently disabled" if the person is unable to engage in any substantial gainful activity, for pay or profit, by reason of any physical or mental impairment that is expected to:

1. Last for a continuous period of 12 months or more, or

2. Result in death within 12 months.

B. To qualify for the exemption, a disabled person shall be certified as totally and permanently disabled by a person licensed under:

1. A.R.S. Title 32, Chapter 8, 13, 14, 17, 19.1, or 29; or

2. The laws of another state that are comparable to the laws governing persons qualifying under subsection (B)(1).

Notes

Ariz. Admin. Code § R15-4-116

Adopted as an emergency effective June 20, 1980, pursuant to A.R.S. § 41-1003, valid for only 90 days (Supp. 80-3). Former emergency adoption now adopted effective October 30, 1980 (Supp. 80-5). Former Section R15-4-16 renumbered as Section R15-4-116 without change effective December 10, 1985 (Supp. 85-6). Amended by final rulemaking at 7 A.A.R. 657, effective January 11, 2001 (Supp. 01-1).