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Taxes
Property tax relief for seniors in Arizona
Arizona has 2 programs that can lower property taxes for older adults: Senior Property Valuation Protection Option and Property Tax Refund (Credit) Claim. Each one has its own rules and deadline.
Senior Property Valuation Protection Option
Arizona's senior freeze locks the value the county uses to tax your home for three years at a time, if you are 65 or older and your income is under the state limit. Your tax rate can still change, so your bill is not frozen, but rising home values won't raise it. You apply to your county assessor and renew every three years.
How to apply
- In person
- Send Form 82104 to the county assessor where your home is, between January 1 and September 1. Maricopa County also takes applications online.
Who may qualify
| Age | At least one owner 65 or older when you apply |
|---|---|
| Income limit, one owner (2026 applications; average of 2023 to 2025 income from all sources) | $47,712 a year |
| Income limit, two or more owners (2026 applications; average of 2023 to 2025 income) | $59,640 a year |
| Home | Your primary residence (house, condo, townhouse or owner-occupied mobile home) that you have lived in for at least two years |
What you may get
| What it does | Your home's taxable value stays fixed for three years. Taxes are not frozen; they still follow the local tax rate. |
|---|
Dates, renewals and waiting lists
| Application deadline | September 1 (applications after that count for the next tax year) |
|---|---|
| Do you reapply? | Yes, every three years, in the last six months of the period, when the assessor sends you a notice |
How Arizona is different
Where Arizona's rules differ from the federal rules for Property tax relief for seniors.
- Income counts everything, taxable or not, including Social Security, averaged over three years
- The freeze ends if you sell the home or stop qualifying, and the value goes back to the assessor's current figure
Good to know
- The income limits shown are from the Maricopa County Assessor's page. Other county assessors use the same state limits but may publish them differently; check with yours.
- If you are 70 or older, you may also be able to put off paying property tax on your home. Ask your county assessor.
Sources: Maricopa County Assessor's Office (source 3), Arizona Department of Revenue (source 4)
Property Tax Refund (Credit) Claim
Arizona pays back up to $502 of property tax or rent to people 65 or older (or on SSI) with very low income. Homeowners and renters can both claim it, on Form 140PTC to the Department of Revenue, even if you don't file an income tax return.
How to apply
- By phone
- 1-800-352-4090
- By mail
- File Form 140PTC with the Arizona Department of Revenue, alone or with your Arizona income tax return
Applying is free. Nobody should charge you to apply.
Apply on the official siteWho may qualify
| Age | 65 or older (you or your spouse), or under 65 and getting SSI |
|---|---|
| Household income limit, living alone (2025 tax year) | Under $3,751 a year |
| Household income limit, living with others (2025 tax year) | Under $5,501 a year |
| Home | Arizona resident all of 2025, paying property tax or rent on your main home in Arizona (nursing home residents may qualify) |
What you may get
| Largest credit (2025 tax year) | $502 |
|---|---|
| Extra credit for increased excise taxes (2025 tax year) | Up to $100 per household |
Dates, renewals and waiting lists
| Deadline for the 2025 claim | April 15, 2026 (October 15, 2026 with a state extension) |
|---|---|
| Do you reapply? | Yes, a new claim each year |
How Arizona is different
Where Arizona's rules differ from the federal rules for Property tax relief for seniors.
- Renters can claim it too; the landlord fills in Form 201 to show the property tax share of your rent
- The credit can't be more than the property tax you, or your landlord on your share, paid that year
Good to know
- Renters: Renters (including people renting a mobile home lot, and nursing home residents) can claim this credit with a Form 201 from the landlord or home.
- If you defer your property taxes, you can't claim this credit for those taxes.
Free help
Free help with this in Arizona
Division of Aging and Adult Services
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Arizona
Property tax relief in another state
- Alabama
- Alaska
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Arizona Department of Revenue, Property Tax FAQs (official government site). Checked Oct 28, 2026.
- Arizona Department of Revenue, Form 82104, Senior Property Valuation Protection Option (official government site). Checked Oct 28, 2026.
- Maricopa County Assessor's Office, Senior Valuation Protection (official government site). Checked Oct 28, 2026.
- Arizona Department of Revenue, 2025 Property Tax Refund (Credit) Claim, Form 140PTC instructions (official government site). Checked Oct 28, 2026.
- Arizona Department of Revenue, 2025 Form 140PTC, Property Tax Refund (Credit) Claim (official government site). Checked Oct 28, 2026.
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