Arizona · Property tax exemptions · Updated Oct 2026
Arizona property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Arizona: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
See the ruleshomestead exemption
Yessenior break
Full exemption (100% rating)disabled veterans
See belowhomestead deadline
0.48%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Exemption for Veterans with a 100% Service-Connected Disability, Exemption for Veterans with a Partial Disability, Surviving Spouse of a Disabled Veteran
Surviving Spouse of a Disabled Veteran, Widow/Widower and Total and Permanent Disability Exemption
Where to apply in Arizona
Your county assessor (15 counties) decides exemptions and the senior valuation freeze, and classifies your home as a primary residence. You apply to the assessor of the county where the home is; the Arizona Department of Revenue sets forms and yearly amounts.
Primary Residence Classification (Legal Class 3.1) and Homeowner Rebate
If your home is classified as your primary residence, the state pays part of the school tax on it (the 'homeowner rebate' / additional state aid), up to $600 a year. Your primary (operating) property taxes on the home are also capped at 1% of its limited property value under the Arizona Constitution.
Who qualifies
You own the home and live in it as your main home for more than 7 months of the year. You can have only one primary residence. A home lived in by your child, grandchild, parent or grandparent can also get Class 3.2.
How to apply
Usually automatic: when you buy, mark 'primary residence' on the affidavit of property value at closing. If your assessor has you as a secondary home or rental, file a change of legal class with the assessor and show your driver's license or voter card with the property address (Maricopa County). Answer any 'Notice of Intent to Reclassify' letter within 30 days, or you can lose the class and be charged a penalty equal to the rebate.
Deadline
No fixed application deadline for the class; respond to assessor reclassification notices within 30 days.
Renewal
Stays in place while you live there; the assessor reviews it.
Law
A.R.S. 15-972 (homeowner rebate up to $600); A.R.S. 42-12052, 42-12053; Ariz. Const. art. IX, sec. 18 (1% cap)
Freezes the limited property value (the taxable value) of your home for 3 years. Your tax bill can still change if tax rates change.
Who qualifies
At least one owner is 65 or older, the home has been your primary residence for at least 2 years, and income of all owners is under the limit, averaged over the past 3 years.
Income limit
2026 (Maricopa County): 3-year average income from all sources of $47,712 or less for one owner, or $59,640 or less for two or more owners. Social Security and veterans' disability payments count as income.
How to apply
File Form DOR 82104 (Senior Property Valuation Protection Option) with your county assessor, online, by mail, email or in person. Bring proof of age 65 and of 2 years' residency (driver's license, state ID or voter card) and the first 2 pages of your federal Form 1040 for the last 3 years for all owners (or SSA-1099 and 1099s if you did not file).
Exemption for Veterans with a 100% Service-Connected Disability
Your primary residence is fully exempt from property tax.
Who qualifies
An Arizona-resident veteran (honorable discharge) whose primary residence it is. Tax year 2026: you need a 100% service-connected disability rating from the VA; Maricopa County uses the combined rating on your VA letter, so being paid at 100% for individual unemployability (TDIU) with a lower combined rating does not count. From tax year 2027 (applications from January 2027): a 100% rating OR total disability based on individual unemployability qualifies (Laws 2026, ch. 140). A home owned with your spouse counts as owned by you.
Income limit
Tax year 2026: yes. Under Laws 2026 ch. 2 and ch. 82 the income test applies to every exemption in A.R.S. 42-11111, and Maricopa applies household income limits of $39,865 (no children under 18 at home) or $47,826 (children under 18 or disabled children at home); Social Security, military pensions and VA disability pay are not counted. From tax year 2027: no income limit for veterans; Laws 2026 ch. 140 (HB 4168) limits the income test to the widow/widower and total-disability exemption.
How to apply
File the Personal Exemption Application with your county assessor (online, mail or email in Maricopa). Bring proof of primary residency, income documents, and a VA benefits letter showing your rating.
Statute: between the first Monday in January and March 1 (A.R.S. 42-11153). Maricopa: first Monday in January through February 28; March 1 to September 1 with an Exemption Deadline Waiver.
Renewal
Permanent once granted, but the assessor may ask you to reapply; report any change (sale, move, death).
Law
A.R.S. 42-11111(C); Laws 2026, ch. 2 (HB 2792, applies from TY2026), ch. 82 (HB 2120) and ch. 140 (HB 4168, sec. 11, applies from TY2027)
For 2026, up to $4,873 off the assessed (taxable) limited property value, multiplied by your VA disability percentage (e.g. 60% x $4,873 = $2,924). Unused amounts can apply to a mobile home or vehicle license tax.
Who qualifies
An Arizona-resident veteran (honorable discharge) with a service-connected rating under 100%, or a nonservice-connected disability rating up to 100%.
Income limit
Tax year 2026: household income of $39,865 or less (no children under 18 at home) or $47,826 or less (children under 18 or disabled children at home); Social Security, military pensions and VA disability pay are not counted. From tax year 2027: no income limit for this exemption (Laws 2026, ch. 140).
How to apply
File the Personal Exemption Application with the county assessor. Bring proof of Arizona residency, income documents (Arizona Form 140, or federal 1040 if you filed 140PY/140NR) and your VA letter showing the percentage.
Statute: between the first Monday in January and March 1 (A.R.S. 42-11153). Maricopa: first Monday in January through February 28; March 1 to September 1 with an Exemption Deadline Waiver.
Renewal
Permanent, but you must check your income each year and tell the assessor of any disqualifying change; the assessor may require reapplication.
Widow/Widower and Total and Permanent Disability Exemption
For 2026, up to $4,873 off the assessed (taxable) limited property value. No exemption if your total assessed value in Arizona is over the limit ($36,454 for 2026 per Maricopa's form).
Who qualifies
An Arizona resident who is a widow or widower (not remarried), or who is totally and permanently disabled as certified by a doctor, nurse practitioner, the VA or Social Security.
Income limit
2026: household income of $39,865 or less (no children under 18 at home) or $47,826 or less (children under 18 or disabled children at home). Social Security is not counted.
How to apply
File the Personal Exemption Application with the county assessor. Widows/widowers bring the spouse's death certificate; disabled applicants bring the ADOR Certificate of Disability (DOR 82514B) signed by a competent medical authority. Both bring proof of Arizona residency and income documents.
Statute: first Monday in January through March 1 (A.R.S. 42-11153); a late filer may petition the county board of supervisors to redeem the waiver (no refund of taxes already due). Maricopa: through February 28, or to September 1 with an Exemption Deadline Waiver.
Renewal
Permanent, but check your income each year and report a disqualifying event (remarriage, income over the limit, sale).
Law
A.R.S. 42-11111(E), (J) (as renumbered from TY2027); 42-11153; Ariz. Const. art. IX, sec. 2
Tax year 2026: if your late spouse's home was already receiving the 100% disabled veteran exemption, it can stay fully exempt while it is your primary residence and you do not remarry. From tax year 2027: your primary residence is fully exempt if your late spouse was eligible for the 100%/TDIU exemption, or exempt by $4,873 (2026 figure, indexed) times the veteran's disability percentage if your spouse was eligible for the partial exemption (Laws 2026, ch. 140, new subsections F and G).
Who qualifies
Widow or widower (not remarried) of a veteran who was eligible for the disabled veteran exemption, using the home as your primary residence. For 2026, Maricopa says the full exemption can only continue on a home already receiving it. From 2027 you must give the assessor evidence of the veteran's VA rating or TDIU status.
Income limit
None for the surviving spouse of a 100% veteran (Maricopa requires no income documents); from tax year 2027 the statute applies no income test to surviving spouses of disabled veterans.
How to apply
File the Personal Exemption Application with the county assessor with proof of residency, the spouse's death certificate and evidence of the veteran's VA rating.
Partly. From tax year 2027, for the widow, disability and veteran exemptions you must file an exemption transfer form with the assessor of the new home's county within 60 days after it becomes your primary residence (A.R.S. 42-11111(L), added by Laws 2026 ch. 140). For 2026, ask your assessor. The senior freeze does not move; you must reapply at the new home.
Is there a cap on value increases?
Yes. The limited property value (the taxable value) of a home cannot rise more than 5% a year over the prior year's value (Ariz. Const. art. IX, sec. 19; A.R.S. 42-13301). New construction and changes of use are added on top.
Good to know in Arizona
Only one of the widow/disability/veteran personal exemptions can be used per person, even if you qualify for more than one (A.R.S. 42-11111(N)).
Arizona changed the disabled veteran exemption three times in 2026: HB 2792 (ch. 2, from TY2026) limited it to the primary residence and applied the income test to all exemptions; HB 4168 (ch. 140, from TY2027) adds TDIU, removes the income limit for veterans and their surviving spouses, and adds a surviving-spouse exemption for partially disabled veterans.
Primary residence status is reviewed: if the assessor mails you a Notice of Intent to Reclassify, answer within 30 days or lose the homeowner rebate and possibly pay a penalty.
Savings estimate for Arizona
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Arizona
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Arizona
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Arizona
Is there a homestead exemption in Arizona?
Yes: the Primary Residence Classification (Legal Class 3.1) and Homeowner Rebate. If your home is classified as your primary residence, the state pays part of the school tax on it (the 'homeowner rebate' / additional state aid), up to $600 a year. Your primary (operating) property taxes on the home are also capped at 1% of its limited property value under the Arizona Constitution. Who qualifies: You own the home and live in it as your main home for more than 7 months of the year. You can have only one primary residence. A home lived in by your child, grandchild, parent or grandparent can also get Class 3.2.
When is the deadline to apply for the homestead exemption in Arizona?
No fixed application deadline for the class; respond to assessor reclassification notices within 30 days.
Do I have to reapply for the homestead exemption every year in Arizona?
Stays in place while you live there; the assessor reviews it.
Are there property tax breaks for seniors in Arizona?
Senior Property Valuation Protection Option ('Senior Freeze'): Freezes the limited property value (the taxable value) of your home for 3 years. Your tax bill can still change if tax rates change.
Do disabled veterans get a property tax exemption in Arizona?
Exemption for Veterans with a 100% Service-Connected Disability: Your primary residence is fully exempt from property tax. Exemption for Veterans with a Partial Disability: For 2026, up to $4,873 off the assessed (taxable) limited property value, multiplied by your VA disability percentage (e.g. 60% x $4,873 = $2,924). Unused amounts can apply to a mobile home or vehicle license tax.
Can I move my exemption to a new home in Arizona?
Partly. From tax year 2027, for the widow, disability and veteran exemptions you must file an exemption transfer form with the assessor of the new home's county within 60 days after it becomes your primary residence (A.R.S. 42-11111(L), added by Laws 2026 ch. 140). For 2026, ask your assessor. The senior freeze does not move; you must reapply at the new home.
Is there a limit on how fast my home's taxable value can rise in Arizona?
Yes. The limited property value (the taxable value) of a home cannot rise more than 5% a year over the prior year's value (Ariz. Const. art. IX, sec. 19; A.R.S. 42-13301). New construction and changes of use are added on top.
Where do I apply for property tax exemptions in Arizona?
Your county assessor (15 counties) decides exemptions and the senior valuation freeze, and classifies your home as a primary residence. You apply to the assessor of the county where the home is; the Arizona Department of Revenue sets forms and yearly amounts.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.