Arizona Fire Insurance Premium Tax Refund
Arizona Fire Insurance Premium Tax Refund Program
Please review the reporting forms for this calendar year's distribution of the Arizona Fire Insurance Premium Tax. For calendar year 2023, the funds will be distributed in July of 2024.
The proceeds of the distribution are used to fund pension programs for volunteer and paid firefighters. The requirements for the programs are detailed in ARS Title 9, Chapter 8, Articles 3 and 4 for Volunteer Firefighter pensions. Along with, Title 38, Chapter 5, Article 4 for Public Safety Personnel Retirement System participants.
If your department has not participated in the Volunteer Firefighter Relief and Pension Fund in the past, simply submitting reports to the Office of the State Fire Marshal will not qualify the department for fund distribution. Please click here for the above statute referenced information on how to create a pension program before submitting any forms. The forms require action by the Board of Trustees of the fund before they can be filed.
Departments that participate in PSPRS are required to fill out and submit the Qualifying Report - Arizona Public Safety Personnel Retirement System
Departments that have volunteer firefighters must fill out and submit a completed Report of the Volunteer Firefighters' Relief and Pension Fund
If your department has volunteers and paid firefighters in PSPRS, you must complete and submit both reports.
The required comprehensive annual financial/pension audit, CAFR/CAPR, report is not the 'actuarial valuation report' made available to each participating fire department each year from PSPRS.
*Filing dates have changed* As per SB 1202 passed in 2017: all departments must have their reports submitted into the Office of the State Fire Marshal by 5pm on April 1st, 2024. Failure to submit reports on time will result in loss of fund allocation.
Please click on the following link to submit your application: Arizona Fire Insurance Premium Tax Refund Portal
Other Necessary Documentation
2023 Volunteer Firefighter Relief Pension Fund Letter
Qualifying Report Form Instructions
2018 Treasury Fire Insurance Premium Disbursement
2019 Treasury Fire Insurance Premium Disbursement
2020 Treasury Fire Insurance Premium Disbursement
2021 Treasury Fire Insurance Premium Disbursement
2022 Treasury Fire Insurance Premium Disbursement
For more information or questions on the Volunteer Firefighter Relief and Pension Fund, please email OSFM Assistant Director Cassie Peters.
