Updated July 29, 2026. Quick answer: A.R.S. §25-211(A) makes property acquired during marriage community property except property “acquired after service of a petition for dissolution of marriage, legal separation or annulment if the petition results in a decree.” So the cutoff is service of the petition — not the decree date — and it applies retroactively only if the case actually concludes.
A cutoff that is decided in hindsight
The condition is unusual. Whether income earned in the months after service is community or separate depends on something that has not happened yet: whether the petition results in a decree. Reconcile and dismiss the petition, and the classification of that period reverts.
| Timing | Classification |
|---|---|
| Acquired during marriage, before service | Community |
| Acquired after service, petition results in a decree | Separate |
| Acquired after service, petition dismissed | Community — the exception never applied |
Which makes the service date a real financial date in Arizona, not just a procedural one. Earnings, bonuses and investment gains in a long-running dissolution can run to a great deal, and their classification turns on a day that is easy to document and easy to overlook.
Note also what the exception does not cover: property acquired by gift, devise or descent is separate under §25-211(A)(1) at any time, regardless of any petition.
Why the difference is worth knowing rather than trivia. Community property classification decides what happens to basis at the first death — IRC §1014(b)(6) gives BOTH halves a new basis, where a common-law state gives only one. So which assets are classified as community, and from what date, decides how much of that benefit you actually get.
Sources
Each state’s own codified statute as quoted on this page. The nine-state list and the federal treatment are per IRS Publication 555 and Internal Revenue Manual 25.18.1.2.3. IRC §1014(b)(6) for the basis consequence. All read July 2026.
This states what the cited authority says. It is not tax advice, and retirement-plan design turns on facts about your business and your other entities that no page can see. Every dollar limit referenced here is indexed and changes annually.