The Individual Exemption Affidavit 82514, printed as the Affidavit of Individual Tax Exemption (DOR Form 82514), is the sworn application a widow, widower or totally and permanently disabled non-veteran files with the County Assessor to claim the individual property tax exemption under A.R.S. § 42-11111. It is one of the Mohave County property tax forms published by the Mohave County Assessor. On FillingPDF you can fill out the form online and download or print the completed PDF; the affidavit itself is filed with the County Assessor, as described below.
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What is DOR 82514?
The Affidavit of Individual Tax Exemption (DOR Form 82514) is the sworn statement a person submits to the County Assessor when applying for the individual property tax exemption allowed by A.R.S. § 42-11111 for widows, widowers and disabled persons.
The form has three parts:
- Part I, Widows and Widowers: the spouse's name, date, city and state of death, death certificate number, recording date, and whether you remarried or were divorced from the deceased at the time of death.
- Part II, Disabled Non-Veterans (Totally and Permanently): the spouse's name and the date of the medical certificate.
- Part III, All Applicants Must Complete: residency questions, other property you own in Arizona and any exemption claimed in another county.
Each of Parts I and II asks you to state, by household situation, that your total income from all sources did not exceed the limit printed on the form for the previous calendar year. A property list shows each parcel with its interest percentage, full cash value, limited value, assessed percentage, assessed value and exempt amount. You then certify that the information is true and that your property's total assessed value in Arizona does not exceed the limit printed on the form.
Veterans do not use this form: the instructions direct them to Form 82514V. A person who is initially approved is not required to file an affidavit in later years under A.R.S. § 42-11152, although some assessors still ask for an annual affidavit. Income limits, valuation limits and exemption amounts are adjusted each year for inflation.
Who needs to file DOR 82514?
A person who is applying for the first time for the property tax exemption allowed by A.R.S. § 42-11111 completes and submits this affidavit to the County Assessor. The form is built for two groups:
- Widows and widowers (Part I), with the household income and children statements printed on the form.
- Disabled non-veterans who are totally and permanently disabled (Part II), with the household income and children statements printed on the form.
Every applicant also completes Part III.
Do not use this form if you are a veteran: the form and the instructions say veterans, including veterans with a service or non-service connected disability, use Form 82514V instead.
If the County Assessor does not require an annual affidavit, the applicant, or the applicant's representative, must calculate total household income from the previous tax year every year to confirm the exemption still applies. The applicant or representative must also notify the County Assessor in writing of any disqualifying event: the applicant's death, the remarriage of a widow or widower, household income above the legal limits, or conveyance of the property to another owner. Other events may also apply.
When to file DOR 82514
Submit the affidavit when you first apply for the exemption, and no later than the last day of February. If you hand-deliver it, the County Assessor's Office must receive it by 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 Office hours first, because some County Assessor's Offices may be closed on Fridays.
After approval you are not required to file again under A.R.S. § 42-11152, but some assessors still require an annual affidavit to monitor eligibility, so contact the County Assessor to confirm. If you leave the exemption unreported after a disqualifying event, the property becomes subject to taxation from the date of disqualification, with interest, penalties and the cost of delinquency proceedings.
Documents you need
- A copy of your most recent State Income Tax Return, required with an initial affidavit so the County Assessor can determine initial eligibility.
- If you do not file a State Income Tax Return: the alternative proof of income that the County Assessor requires; contact the County Assessor to find out what it accepts.
- For disabled applicants: a Certificate of Disability for Property Tax Exemption (DOR 82514B), dated and bearing the original signature of your medical authority.
- Additional identifying or descriptive information about your property, if needed to describe it on an initial affidavit.
- Any further proof of the facts stated in the affidavit, if the County Assessor requires it before approving the exemption.
How to fill out DOR 82514
Confirm this is the right form
Use DOR 82514 if you are a widow, widower or disabled non-veteran. Veterans use Form 82514V instead.
Enter your name and contact details
At the top, fill in NAME, ADDRESS and PHONE.
Complete Part I if you are widowed
Check the statement that matches whether any child under 18 resided with you in the previous calendar year, then enter the spouse's name, date of death, city and state of death, death certificate number and recording date. Answer Have you remarried? and whether you were divorced from the deceased at the time of death.
Complete Part II if you are disabled
Check the statement that matches your household and children, then enter your spouse's name, if any, and the Date of Medical Certificate. This part is for those totally and permanently disabled and not veterans.
Answer the residency questions
In Part III, answer questions 1 to 3: whether you are now a legal resident of this state, when you first became a resident, and the city or town and county where you first established residence.
Answer the property and county questions
Answer questions 4 to 7: whether you own property in this county or in another Arizona county (naming the county), whether part of it is an Arizona business (with business name and address), and whether you claim exemptions in any other county.
List all taxable property
In the property list, enter each parcel with its interest percentage, full cash value, limited value, assessed percentage, assessed value and exempt amount. On an initial affidavit list all taxable property you own, adding descriptive information if needed.
Certify, sign and date
Read the certification, then sign as property owner and enter your email address and the date. Leave the DEPUTY ASSESSOR signature and date for the Assessor's Office.
Gather the required attachments
Add a copy of your most recent State Income Tax Return for an initial affidavit and, if you are disabled, the dated Certificate of Disability (DOR 82514B) with the medical authority's original signature.
Review and download the completed PDF
Check names, dates, property entries and signature, then download or print the completed PDF from FillingPDF, keep a copy, and file it through the channels under How to submit.
How to submit DOR 82514
You can file the signed affidavit with the County Assessor by hand delivery or by mail, and the instructions say to contact the County Assessor about electronic filing.
- In person: deliver the signed DOR 82514, with its attachments, to the County Assessor's Office no later than the last business day of February. Check the office's hours and days of operation, as some offices may be closed on Fridays.
- By mail: send it to the County Assessor so that it is postmarked on or before the last day of February.
- Electronic filing: availability varies, so ask the County Assessor for filing instructions.
The form prints no mailing address, so get the current address and hours from the County Assessor; Mohave County lists its Assessor forms at https://www.mohave.gov/departments/assessor/other-forms/. Make sure the copy you file carries your original signature, and keep a copy of the signed affidavit, its attachments and any Certificate of Disability as a permanent record. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using this form as a veteran; the form and instructions direct veterans to Form 82514V.
- Filing an initial affidavit without a copy of your most recent State Income Tax Return, which must accompany it.
- Filing a disabled applicant's affidavit without the dated Certificate of Disability (DOR 82514B) carrying the medical authority's original signature.
- Filing a copy that lacks the applicant's signature; the copy filed with the County Assessor must be signed.
- Missing the last-day-of-February cutoff, whether hand-delivered by the last business day or mailed with a later postmark.
- Listing only some of your taxable property; an initial affidavit must list all taxable property you own.
- Not telling the County Assessor in writing after remarriage, death, income above the limit or conveyance of the property.
- Putting false statements on the affidavit; the instructions say a false statement made or sworn to in it constitutes perjury.
Frequently asked questions
What is the Individual Exemption Affidavit 82514?
It is the Affidavit of Individual Tax Exemption, DOR Form 82514, which a widow, widower or totally and permanently disabled non-veteran files with the County Assessor to apply for the individual property tax exemption under A.R.S. § 42-11111.
Do veterans use DOR 82514 for the Mohave County property tax exemption?
No. The form and its instructions say veterans, including those with a service or non-service connected disability, use Form 82514V instead. DOR 82514 is for widows, widowers and disabled non-veterans.
When is the DOR 82514 affidavit due?
By the last day of February. A hand-delivered affidavit must reach the County Assessor's Office by the last business day of February; a mailed one must be postmarked on or before the last day of February.
What do I attach to the DOR 82514 affidavit?
An initial affidavit needs a copy of your most recent State Income Tax Return. If you are disabled, add the Certificate of Disability (DOR 82514B), dated and signed in the original by your medical authority.
Do I have to file the affidavit every year?
Not under A.R.S. § 42-11152 once the exemption is approved, but some assessors still require an annual affidavit. If yours does not, you must calculate household income yearly and report disqualifying events in writing.
What if I do not file a State Income Tax Return?
Contact the County Assessor. The instructions say the Assessor will tell you what alternative documentation of proof of income is required with the initial affidavit.
Where do I file Form 82514 in Mohave County?
File it with the County Assessor by hand delivery or mail. The form prints no address, so confirm the address and hours with the Assessor; ask the Assessor about electronic filing too.
Can I fill out DOR 82514 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the affidavit with the County Assessor; you submit it through the Assessor's channels.
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