Quick answers
Does Arizona have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Arizona, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Arizona have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Arizona, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Arizona?
Transfer-on-death deed for real estate: Available — Beneficiary deed (A.R.S. § 33-405 — Beneficiary deeds; recording; definitions; current A.R.S. § 33-405).
What is the Medicaid look-back period in Arizona?
Look-back period: 60 months (AHCCCS Eligibility Policy Manual, Transfers Overview; Revised July 17, 2020).
Does Arizona tax Social Security benefits?
Social Security benefits: Exempt (Arizona Revised Statutes § 43-1022 — Subtractions from Arizona gross income).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Arizona, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Arizona estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Arizona, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Arizona estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Beneficiary deedVerified
Source: A.R.S. § 33-405 — Beneficiary deeds; recording; definitions · Effective: current A.R.S. § 33-405 · Checked July 26, 2026
- Controlling statute
- Ariz. Rev. Stat. § 33-405Verified
Source: A.R.S. § 33-405 — Beneficiary deeds; recording; definitions · Effective: current A.R.S. § 33-405 · Checked July 26, 2026
Full detail: Arizona transfer-on-death deed page
Small-estate procedure
- Current rule
- $200,000 personal property after 30 days; $300,000 real-property equity after six monthsVerified
Source: A.R.S. § 14-3971 · Effective: eff. Sep 26, 2025 (HB2116) · Checked August 23, 2026
Full detail: Arizona small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- ALTCS income limit
- $2,982 per monthVerified
- Applies to: single applicant.
Source: AHCCCS Eligibility Policy Manual MA0615 · Effective: Effective January 1 through December 31, 2026; revised February 3, 2026 · Checked September 2, 2026
- Applicant resource limit
- $2,000Verified
- Applies to: single applicant after the community-spouse deduction.
Source: AHCCCS Eligibility Policy Manual MA0707 · Effective: 2026 standards; revised December 23, 2025 · Checked September 2, 2026
- Community-spouse resource deduction
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse; half of assessed resources bounded by the stated range.
Source: AHCCCS Eligibility Policy Manual MA0707 · Effective: 2026 standards; revised December 23, 2025 · Checked September 2, 2026
- Community-spouse monthly maintenance-needs deduction
- $2,705 minimum to $4,066.50 maximumVerified
- Applies to: institutionalized applicant with a community spouse; actual deduction accounts for verified shelter costs and spouse income.
Source: AHCCCS ALTCS share-of-cost deductions · Effective: Minimum effective July 1, 2026 through June 30, 2027; maximum effective January 1 through December 31, 2026; revised June 2, 2026 · Checked September 2, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant without a specified resident-relative or grandfather exception.
Source: AHCCCS Eligibility Policy Manual, Home Property · Effective: Effective January 1 through December 31, 2026; revised December 23, 2025 · Checked September 2, 2026
Full detail: Arizona Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: AHCCCS Eligibility Policy Manual, Transfers Overview · Effective: Revised July 17, 2020 · Checked October 7, 2026
- Transfer-penalty divisor
- $9,117.67 per month in Maricopa, Pima, and Pinal Counties; $8,239.92 per month in all other counties, from October 1, 2026 through September 30, 2027Verified
Source: AHCCCS Eligibility Policy Manual, Transfer Penalty Period · Effective: Rates effective October 1, 2026 through September 30, 2027; revised September 29, 2026 · Checked October 7, 2026
- How the state administers the penalty
- Use the rate for the county of residence at first ALTCS approval. Divide uncompensated value by that rate, retain fractional months, multiply the fraction by 30, and drop any fraction of a day.Verified
Source: AHCCCS Eligibility Policy Manual, Transfer Penalty Period · Effective: Rates effective October 1, 2026 through September 30, 2027; revised September 29, 2026 · Checked October 7, 2026
Full detail: Arizona Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Property subject to probate or a Small Estate Affidavit, including sole ownership and joint ownership only where no living survivorship owner remains. Applies to ALTCS nursing-home or home/community-based benefits received at age 55 or older on or after January 1, 1994, including specified capitation, reinsurance, and fee-for-service amounts.Verified
Source: AHCCCS Estate Recovery Program Overview · Effective: Revised December 6, 2022 · Checked September 2, 2026
- Controlling authority
- AHCCCS Eligibility Policy Manual, Chapter 1900Verified
Source: AHCCCS Estate Recovery Program Overview · Effective: Revised December 6, 2022 · Checked September 2, 2026
- Exemptions and deferrals
- Protected tribal resources and statutory survivor rules are excluded or deferred as provided by the current policy.Verified
Source: AHCCCS Estate Claim Exemptions · Effective: Revised April 30, 2024 · Checked September 2, 2026
- Hardship waiver
- Hardship deferment includes a qualifying heir's business, primary residence, and certain low-income heirs; the written request and proof are due within 30 days of the claim notice.Verified
Source: AHCCCS Deferment and Reductions of Claims · Effective: Revised July 12, 2022 · Checked September 2, 2026
- Lien practice
- AHCCCS may file after at least 90 consecutive institutional days when the customer remains institutionalized and is not reasonably expected home. Protected occupants or survivors block filing or enforcement, and permanent return home removes the lien.Verified
Source: AHCCCS TEFRA Liens · Effective: Revised April 30, 2024 · Checked September 2, 2026
Full detail: Arizona Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- ExemptVerified
- Arizona subtracts the federally taxable portion of Social Security benefits.
Source: Arizona Revised Statutes § 43-1022 — Subtractions from Arizona gross income
- Public pensions
- Exempt when conditions are metVerified
- Arizona allows up to a $2,500 subtraction for qualifying Arizona state/local or U.S. government pensions; other-state public pensions do not qualify.
- Maximum per recipient for an eligible public pension.
- Only an enumerated Arizona state or political-subdivision plan, or a retirement system established by federal law, qualifies; another state's public plan does not.
Source: Arizona Revised Statutes § 43-1022 — Subtractions from Arizona gross income
- Private pensions
- TaxedVerified
- Private pension and annuity income included in federal adjusted gross income remains taxable unless an independently enumerated Arizona subtraction applies.
- Do not apply the $2,500 public-pension subtraction to a private plan merely because the plan is federally qualified.
Source: Arizona Revised Statutes § 43-1022 — Subtractions from Arizona gross income
- IRA and 401(k) distributions
- TaxedVerified
- Taxable IRA and 401(k) distributions included in federal adjusted gross income remain taxable unless an independently enumerated Arizona subtraction applies.
- Federally nontaxable Roth or basis recovery is not converted into taxable income; this classification concerns the federally taxable portion.
- An IRA investment in U.S. government obligations does not by itself create an Arizona subtraction.
Source: Arizona Revised Statutes § 43-1022 — Subtractions from Arizona gross income
- Military retirement pay
- ExemptVerified
- Arizona subtracts 100% of qualifying U.S. uniformed-services retired or retainer pay, including qualifying survivor payments.
- The payment must be retired or retainer pay of the uniformed services of the United States.
- A surviving spouse receiving qualifying uniformed-services payments may exclude 100% of those payments.
Source: Arizona Revised Statutes § 43-1022 — Subtractions from Arizona gross income
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.