Arizona Constitution|Section 2.1 - Exemption from tax; property of widowers

                                                




 2.1.  Exemption from tax; property of widowers
Section 2.1.  There shall be further exempt from taxation the
      property of each widower, resident of this state, in the amount of:

      1.  One thousand five hundred dollars if the total assessment of such
      widower does not exceed three thousand five hundred dollars.

      2.  One thousand dollars if the total assessment of such widower does
      not exceed four thousand dollars.

      3.  Five hundred dollars if the total assessment of such widower does
      not exceed four thousand five hundred dollars.

      4.  Two hundred fifty dollars if the total assessment of such widower
      does not exceed five thousand dollars.

      5.  No exemption if the total assessment of such widower exceeds five
      thousand dollars.

      In order to qualify for this exemption, the income from all sources of
      such widower, together with the income from all sources of all children of
      such widower residing with the widower in his residence in the year
      immediately preceding the year for which such widower applies for this
      exemption, shall not exceed:

      1.  Seven thousand dollars if none of the widower's children under the
      age of eighteen years resided with him in such widower's residence; or

      2.  Ten thousand dollars if one or more of the widower's children
      residing with him in such widower's residence was under the age of eighteen
      years, or was totally and permanently disabled, physically or mentally, as
      certified by competent medical authority as provided by law.

      Such widower shall have resided with his last spouse in this state at
      the time of the spouse's death if he was not a widower and a resident of this
      state prior to January 1, 1969.

      No property shall be exempt which has been conveyed to evade
      taxation.  The total exemption from taxation granted to the property owned by
      a person who qualifies for any exemption in accordance with the terms of this
      section shall not exceed one thousand five hundred dollars.  This section
      shall be self-executing.