Form 82514V, Affidavit of Individual Tax Exemption for Veterans – Mohave County, AZ

Form 82514V, Affidavit of Individual Tax Exemption for Veterans, is the sworn statement a disabled veteran submits to the County Assessor to claim the property tax exemption allowed by A.R.S. § 42-11111, listing the veteran's property and certifying income.

The form has two parts. Part I, Disabled Veterans, offers two income statements. One applies when none of the veteran's children under 18 lived with the veteran during the previous calendar year. The other applies when at least one child who is under 18, or who is totally and permanently disabled, lived with the veteran. Each statement carries its own household income limit. Part II must be completed by all applicants. It asks for the veteran's name, Assessor's Parcel Number, contact details, property situs address, VA Combined Disability Rating, the date of the VA disability letter and where in the state the veteran first established residence. It also asks about property in other Arizona counties, an Arizona business on the property and exemptions claimed in other counties, and it has a property list. The veteran then certifies that the statements are true and that the property's total assessed value in Arizona does not exceed the printed limit.

Form 82514V is for veterans. The form states that non-veteran disabled persons, widows and widowers use Form 82514 instead.

The instructions say the household income limits, assessed valuation limits and exemption amounts are adjusted annually for inflation. The Department of Revenue calculates the adjustment no later than December 31 of each year, and the higher income limits become the next Tax Year's limits. The revision printed on this form is Revised 12/2024.

A disabled veteran who is applying for the first time for the property tax exemption allowed by A.R.S. § 42-11111 completes Form 82514V and submits it to the County Assessor. The instructions also say that the applicant, or the applicant's representative, should file the form with a copy of the most recent VA disability award/summary of benefits letter when there is a change in the VA Combined Disability Rating.

• Veterans already approved: after approval you are not required to file an affidavit in later years under A.R.S. § 42-11152. Some Assessors still require an annual affidavit to monitor eligibility, so contact your County Assessor to verify. Where an annual affidavit is required, you correct the property list by crossing out property you no longer own and adding property you now own.
• Veterans not required to file annually: you or your representative must calculate total household income from the previous Tax Year every year and notify the County Assessor in writing of any event that disqualifies you, such as your death, income above the legal limits or conveyance of the property to another owner.

Do not use Form 82514V if you are a non-veteran disabled person, a widow or a widower. The form directs those applicants to Form 82514. The property owner signs the affidavit.

File Form 82514V when you first apply for the veterans exemption, and again when your VA Combined Disability Rating changes. The instructions set the deadline: if you hand-deliver the affidavit, file it with the County Assessor's Office no later than the last business day of February. If you mail it, it must be postmarked on or before the last day of February. If the last business day in February falls on a Friday, check the Assessor's hours first, because some offices may be closed on Fridays.

After approval, no affidavit is required in later years under A.R.S. § 42-11152, unless your County Assessor still requires an annual one. Contact the Assessor to verify. If you are not required to file annually, you must still calculate your household income every year and notify the Assessor in writing of any disqualifying event. Your property becomes subject to taxation from the date of disqualification, including interest, penalties and the cost of proceedings for tax delinquencies. The form sets no processing time.

You can file Form 82514V with the County Assessor by hand delivery or by mail. For electronic filing, the instructions tell you to contact your County Assessor for filing instructions.

• Hand delivery: take the signed affidavit to the County Assessor's Office no later than the last business day of February. Check the office's hours and days of operation if that day is a Friday.
• Mail: send the signed affidavit to the County Assessor so that it is postmarked on or before the last day of February. The form prints no mailing address, so confirm it with the Mohave County Assessor.
• Electronic filing: availability varies, so contact the County Assessor for instructions.

The copy filed with the Assessor must carry the applicant's signature. An initial application must be accompanied by a copy of your most recent State Income Tax Return, and the form asks for a copy of your VA disability award/summary of benefits letter. Keep a copy of the signed affidavit and every supporting document as a permanent record. For questions about the program, contact your County Assessor. FillingPDF lets you fill out and download the PDF; submission follows the channels above.