Section 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 activ- ity, 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 certi- fied 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).

Historical Note

Adopted as an emergency effective June 20, 1980, pursu- ant 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 effec- tive December 10, 1985 (Supp. 85-6). Amended by final

rulemaking at 7 A.A.R. 657, effective January 11, 2001

(Supp. 01-1).