Are Seniors in Arizona entitled to some property tax relief?

Yes. The relief comes in several forms.

First, there is an exemption for widows, widowers and totally disabled persons. For qualified people, the exemption has the effect of reducing the assessed value of the real property by up to $3,000 with a corresponding reduction in property tax.

Second, there is a program of tax deferral. Under the deferral program, payment of property taxes is not required until the real property is sold or the person dies or the property becomes income producing.

Third, under Proposition 104, which passed in 2000, qualified individuals are granted a property tax freeze.

Where does a Senior apply for an exemption or freeze?

Apply at the office of your county tax assessor.

What are the requirements to obtain an exemption?

Arizona Property Tax Exemption

What are the requirements to obtain a deferral?

Arizona Property Tax Deferral

What are the requirements to obtain a property valuation freeze?

  • The property owner must be 65 or older.
  • Property must be the owner's primary residence.
  • Owner must have resided in the residence for at least two years.
  • Property owner's annual income must be under $35,184 if one owner or under $43,980 if there are two or more owners.
  • Application must be Filed by September 1 with your county assessor.

After submitting a timely application, the assessor will notify you if you qualify by December 1. The property valuation freeze will apply for the year of application and for two years thereafter. At the end of the third year, you will receive a renewal application.

Arizona Property Tax Valuation Freeze