Arizona Property Tax Relief: Exemptions & How to File
Arizona has 4 main property tax relief programs, administered through your County Assessor. Filing is free.
Biggest benefit
$4,188 reduction in the property's assessed value for 2026 (adjusted annually by the Department of Revenue). No exemption is allowed if the claimant's total property assessment exceeds $28,459.
Earliest common deadline
September 1
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your County Assessor. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your County Assessor directly using the phone number on your tax bill.
Arizona property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Senior Property Valuation Protection Option ("Senior Freeze")Assessment Freeze | Freezes the Limited Property Value (LPV) of the primary residence at the value in effect the year the option is filed, for as long as the owner remains eligible. It freezes the taxable value, not the tax rate or the tax bill, so taxes can still change as rates change. | Age 65+ · Income: Set annually by the Arizona Department of Revenue at 400% of the SSI benefit rate for a single owner and 500% for two or more owners, measured on a 3-year average of income from all sources including nontaxable income. For 2026 the limits are $47,712 (single owner) and $59,640 (two or more owners). · Must have owned and lived in the property as the primary residence for at least two years before filing. Owner must reapply every three years to remain eligible. | September 1 | Official source ↗Ariz. Const. art. IX § 18(7)Arizona Form 82104, Senior Property Valuation Protection Option ↗ |
| Exemption for Widows, Widowers, and Persons with a Total and Permanent DisabilityDisability | $4,188 reduction in the property's assessed value for 2026 (adjusted annually by the Department of Revenue). No exemption is allowed if the claimant's total property assessment exceeds $28,459. | For the disability basis, a total and permanent disability certified by a licensed physician or the Social Security Administration. The widow/widower basis requires that the spouse died while an Arizona resident. · Income: Total household income must not exceed $34,901 if no children under 18 (or disabled children) reside with the claimant, or $41,870 if one or more qualifying children reside with the claimant. Figures are adjusted annually. · Must be a resident of Arizona; applied to the claimant's Arizona property. | Deadline varies — confirm locally | Official source ↗A.R.S. § 42-11111; Ariz. Const. art. IX § 2 |
| Disabled Veterans Property Tax ExemptionVeteranVerify locally | Per the current text of A.R.S. § 42-11111: a veteran with a 100% service-connected disability rating has their property fully exempt from taxation; a veteran with a service-connected rating below 100% or a nonservice-connected disability receives a $4,188 base exemption (2026, adjusted annually) multiplied by the veteran's VA disability rating percentage. Because a 2026 amendment (HB2120) affecting this exemption is in play, confirm the current amount with azdor.gov or the county assessor before relying on it. | A service-connected or nonservice-connected disability rated by the U.S. Department of Veterans Affairs; exemption amount is tied to the disability rating percentage. · Income: The statute's income limit (subsection referencing $34,901 / $41,870) is written for widows, widowers, and persons with a total and permanent disability; whether it also applies to disabled veterans is not clearly stated in the statute — confirm with the county assessor. · Must be a resident of Arizona. Proposition 130 removed the former requirement to have been an Arizona resident before entering service and the prior net-worth cap. | Deadline varies — confirm locally | Official source ↗A.R.S. § 42-11111; Ariz. Const. art. IX § 2 (as amended by Prop 130, 2022) |
| Residential Property Tax Deferral for SeniorsTax DeferralVerify locally | Defers payment of property taxes on the qualifying primary residence. Deferred taxes become a lien against the property that accrues interest and must be repaid on sale, transfer, or the owner's death. | Age 70+ · Income: Total taxable income of all individuals residing in the residence in the prior year must not exceed $10,000. · Must have lived in the current residence for at least six years and in Arizona for at least ten years immediately preceding the date the deferral claim is filed. | Deadline varies — confirm locally | Official source ↗A.R.S. § 42-17301 to 42-17313 (see § 42-17302) |
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
Visit VA Claims Academy →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
For seniors
Planning ahead protects your exemption and your home.
Trusted Resources
Trusted tools to help you claim what you've earned
CareSifter — Find trusted senior care
Property tax relief is one piece of aging in place affordably. CareSifter helps families compare in-home care, assisted living, and senior services.
Explore CareSifter →*Trust & Will — Estate planning made simple
Keeping a homestead exemption in the family often depends on how the home is titled. Trust & Will makes wills, trusts, and transfer-on-death deeds affordable and online.
Start with Trust & Will →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
Arizona property tax relief FAQ
What property tax exemptions are available in Arizona?
Arizona offers 4 main property tax relief programs: Senior Property Valuation Protection Option ("Senior Freeze"), Exemption for Widows, Widowers, and Persons with a Total and Permanent Disability, Disabled Veterans Property Tax Exemption, Residential Property Tax Deferral for Seniors. Each is administered through your County Assessor.
How do I apply for a property tax exemption in Arizona?
You apply through your County Assessor — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
Is filing for a Arizona property tax exemption free?
Yes. Filing is always free through your County Assessor. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare Arizona to other states by relief type
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