06/01/2026
📢 PRESS RELEASE: Cochise County Attorney Encourages Veterans to Review Property Tax Exemption Eligibility Requirements
FOR IMMEDIATE RELEASE
BISBEE, Ariz. — Cochise County Attorney Lori Zucco is encouraging veterans and their families to review the eligibility requirements associated with Arizona's property tax exemptions for disabled veterans following recent public discussion regarding implementation of House Bill 2792 and A.R.S. § 42-11111.
The legislation, which became effective for the 2026 tax roll, expanded property tax relief available to qualifying veterans with service-connected disabilities. At the same time, Arizona law continues to contain eligibility requirements and qualifications that apply to property tax exemptions administered by county officials.
"As a county and as a community, we deeply value and support our veterans," said County Attorney Lori Zucco. "The benefits and exemptions available under Arizona law are intended to recognize the sacrifices made by those who served our country, and we encourage every eligible veteran to apply for the exemptions and benefits available to them."
Zucco noted that the law has evolved regarding expanded exemption provisions. "Whenever the Legislature enacts changes to tax laws, county officials must ensure those laws are administered accurately, fairly, and consistently," Zucco said. "Our role is not to make tax policy but to help ensure that state law is applied as written."
The County Attorney further noted that public guidance issued by other Arizona counties, including Maricopa and Pinal Counties, reflects a similar approach to administering veteran property tax exemptions under current Arizona law.
"Consistency in the application of state law is important," Zucco said. "Veterans in Cochise County must be treated under the same legal standards as veterans elsewhere in Arizona."
Zucco also acknowledged that some veterans may have received communications from the Assessor's Office earlier in the implementation process and that questions later arose regarding the administration of the statute.
"It is understandable that there may be confusion whenever a significant change in state law takes effect," Zucco said. "County officials have worked diligently to review the legislation and ensure that exemptions are administered in accordance with Arizona law."
Property taxes remain the primary local funding source for many essential county services, including public safety, courts, elections, public health functions, infrastructure, and other services mandated by state law.
"Good stewardship requires that tax laws be administered fairly, consistently, and in accordance with the law enacted by the Arizona Legislature," Zucco said. "County officials are obligated to follow the law as it exists today."
"The Legislature establishes Arizona's tax policy," Zucco said. "If there is a desire to expand, modify, or eliminate eligibility requirements contained in state law, that conversation belongs with the Legislature. Our responsibility at the county level is to faithfully administer the laws that have been enacted."
Veterans with questions regarding property tax exemptions or eligibility requirements are encouraged to contact the Cochise County Assessor's Office for additional information.
🔴 For more information, please contact the Cochise County Attorney’s Office.
Cochise County Attorney’s Office
Jessica R. Garcia, Public Relations
[email protected]
(520) 432-8700
