Arizona · 2026
Arizona property tax exemptions
✓ Verified August 2026 against official county pages — 4 sources linked below.
Exemptions lower the value your taxes are figured on — for most homeowners they're the easiest money on this page. Nearly every one has a filing date, though, and missing it usually costs you a year. The statewide programs and their deadlines are below; many counties and cities layer their own versions on top.
| Exemption | Deadline to file | What it's worth |
|---|---|---|
| Senior Property Valuation Protection (the 'senior freeze') | Apply between January 1 and September 1 (renewal every three years) | Freezes the limited property value for qualifying homeowners 65+ under county income limits — it freezes the value, not the tax |
| Widow/widower, disability & veteran exemptions | File with the county assessor early in the year | Assessed-value exemptions for widows and widowers, people with total disabilities, and disabled veterans, subject to statutory value and income tests |
65 or older?
Start with the Senior Property Valuation Protection (the 'senior freeze') — Freezes the limited property value for qualifying homeowners 65+ under county income limits — it freezes the value, not the tax. Deadline: Apply between January 1 and September 1 (renewal every three years).
Comparing states? Every state's senior program is in the senior property tax exemptions by state table.
How to file
Senior Property Valuation Protection (the 'senior freeze'): File the Senior Valuation Protection application with proof of age, residency, and income. The form is Senior Valuation Protection application (through your county assessor).
Widow/widower, disability & veteran exemptions: Apply through your county assessor with the required documentation.
Amounts and dates above are the statewide baseline — where counties or cities run their own versions, the local deadline and paperwork can differ. Confirm with your county assessor before relying on a date.
Exempted and still think the bill is high? The next lever is the value itself: how to appeal in Arizona.
Common questions
- Does Arizona have a senior property tax exemption?
- Yes — Senior Property Valuation Protection (the 'senior freeze'). Freezes the limited property value for qualifying homeowners 65+ under county income limits — it freezes the value, not the tax. Deadline: Apply between January 1 and September 1 (renewal every three years).
- Do Arizona exemptions apply automatically?
- Most don't — nearly every program starts with an application, and some must be renewed. Missing the filing window usually means waiting a year, so if you live in the home you own, check what you've claimed before anything else. Confirm details with your county assessor.
Sources
Every fact on this page comes from an official page. Check them yourself:
- A.R.S. § 42-15101 — annual Notice of Value — checked 2026-08-12
- A.R.S. § 42-18052 — due dates and delinquency — checked 2026-08-12
- Arizona State Board of Equalization — appeals — checked 2026-08-12
- Maricopa County Assessor — Senior Valuation Protection FAQ — checked 2026-08-18