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).