Arizona · Property tax exemptions for seniors · Updated Oct 2026

Arizona property tax exemptions for seniors (2026)

Every statewide property tax break for older homeowners in Arizona that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.

Short answer

The main property tax break for seniors in Arizona is the Senior Property Valuation Protection Option ('Senior Freeze'). Freezes the limited property value (the taxable value) of your home for 3 years.

Worth: Freezes the limited property value
Age: 65 or older
Income limit: 2026 : 3-year average income from all sources of $47,712 or less for one owner, or…
Deadline: January 1 – September 1

Property tax breaks for seniors in Arizona

Senior freeze or deferral

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.

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).
Form: DOR 82104 Senior Property Valuation Protection Option
Deadline: Between January 1 and September 1 of the tax year (Maricopa County). Late applications count for the next year.
Renewal: Every 3 years. Since SB 1224 (2025), if you lose or do not renew the freeze, your value is recalculated to the level of similar homes.
Law: Ariz. Const. art. IX, sec. 18(7); A.R.S. 42-13302 (recalculation after removal, SB 1224, 2025)

Source: official page

How to apply, step by step

Senior Property Valuation Protection Option ('Senior Freeze')

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).

Form: DOR 82104 Senior Property Valuation Protection Option

Deadline: Between January 1 and September 1 of the tax year (Maricopa County). Late applications count for the next year.

Renewal: Every 3 years. Since SB 1224 (2025), if you lose or do not renew the freeze, your value is recalculated to the level of similar homes.

Savings estimate for Arizona

None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.

Eligibility finder for Arizona

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.

Do you own the home and live in it as your main home?

Your age, or the year you were born

Leave empty if you'd rather not say.

Are you a veteran?

Do you have a permanent disability?

Are you the surviving spouse of a veteran, service member or first responder?

Yearly household income ($)

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

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 seniors property tax breaks in Arizona

Who qualifies for property tax breaks for seniors in Arizona?

Senior Property Valuation Protection Option ('Senior Freeze'): 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.

Is there an income limit for seniors' property tax breaks in Arizona?

Senior Property Valuation Protection Option ('Senior Freeze'): 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.

When is the deadline for seniors to apply in Arizona?

Senior Property Valuation Protection Option ('Senior Freeze'): Between January 1 and September 1 of the tax year (Maricopa County). Late applications count for the next year.

Do seniors have to reapply every year in Arizona?

Senior Property Valuation Protection Option ('Senior Freeze'): Every 3 years. Since SB 1224 (2025), if you lose or do not renew the freeze, your value is recalculated to the level of similar homes.

Where do seniors apply for property tax breaks 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. For the Senior Property Valuation Protection Option ('Senior Freeze'): File Form DOR 82104 (Senior Property Valuation Protection Option) with your county assessor, online, by mail, email or in person.

More for Arizona homeowners

Seniors in nearby states

Sources

Last checked: Oct 2026.