Arizona runs two separate property tax breaks that older and disabled homeowners can apply for. The Senior Freeze locks the limited property value your tax bill is calculated from, so it cannot rise with the market. The Individual Property Tax Exemption cuts the assessed value your taxes are figured on by a flat amount. Each has its own eligibility test, its own income limit, and its own filing window.

In This Guide

Arizona Senior Property Tax Relief: Two Programs

Arizona has two separate programs that reduce the property tax burden on older and disabled homeowners. They work differently, have different deadlines, and serve different needs.

The Senior Property Valuation Protection Option (the Senior Freeze) is for homeowners 65 and older who meet an income test. It freezes the home's limited property value (LPV) so market-driven increases don't push your tax bill up.

The Individual Property Tax Exemption is for widows, widowers, and totally and permanently disabled homeowners. It reduces the assessed value on which taxes are figured by a flat $4,873.

Applications for both go to your county assessor, not a state office. That's the office to call with questions about forms, dates, and what counts toward the income tests.

The Senior Freeze: Stop Future Increases

Arizona's Senior Freeze is formally called the Senior Property Valuation Protection Option. The Arizona Department of Revenue publishes the application form (Form 82104) and describes the program as fixing the valuation of a primary residence "for a renewable period of three years."

Here's the core mechanic. Your county uses your home's limited property value (LPV) to calculate property taxes, not the full market value. When the LPV rises as market values rise, your tax bill rises with it even if the tax rate stays flat. The Senior Freeze locks that LPV for a three-year period. After three years, you reapply to renew.

What it does not do. The freeze doesn't reduce your current tax bill, and it is not a ceiling on what you owe. It holds the value; the tax rates your county, city, school district, and other jurisdictions set are untouched by it, and those can still move your bill. If you've already seen two years of increases before you apply, your frozen LPV still reflects where it landed. The program prevents the value from climbing further, not from where it started.

Who qualifies for the Senior Freeze

  • At least one owner is 65 or older. Turning 65 by the date you apply is enough; you don't need to have been 65 for the full year
  • The home is the applicant's primary residence
  • The combined income of all owners, from all sources, averaged over the prior three years, falls under:
    • $47,712 if there is one owner
    • $59,640 if there are two or more owners

Income here is the combined figure from all sources, not just the taxable part of it, so add everything up before you assume you're over the limit. Your county assessor can tell you exactly what counts.

When to file

File from March 1 through September 1 of the application year with your county assessor's office, September 1 included. If you miss the window, call the assessor's office about the next cycle rather than assuming the year is lost.

Three-year renewable cycles

The freeze runs for three years and is renewable if you still qualify. If you don't reapply, the freeze simply ends and your limited property value is no longer locked. Set a reminder and file again before the window closes.

The Individual Property Tax Exemption

This program isn't for everyone 65 and older. It's specifically for:

  • Widows and widowers
  • Totally and permanently disabled homeowners (any age)
  • Certain disabled veterans

If you qualify, your home's assessed value is reduced by $4,873 before taxes are calculated. That translates to a modest but real dollar savings each year.

Income and property-value limits

To claim the Individual Property Tax Exemption:

  • Household income cannot exceed $39,865 for the prior calendar year. Income of exactly $39,865 is within the limit
  • The total assessed value of all property you own cannot exceed $36,865. Exactly $36,865 is within the limit

That second cap covers all property, not just your home. If you own a home plus other real property (a rental, raw land), add up the assessed values for all of it before you decide where you stand.

When to file for the exemption

File from January 2 through March 1 with your county assessor, March 1 included. This is a different window than the Senior Freeze, so calendar both if you think you might qualify for both.

Freeze vs. Exemption: What's the Difference?

The two programs work on different parts of the tax calculation and serve different situations.

Senior Freeze Individual Exemption
Who it's for Homeowners 65+ who meet income limits Widows, widowers, totally/permanently disabled
What it does Freezes limited property value for 3-year cycle Reduces assessed value by $4,873
Effect on current taxes None (prevents future increases only) Lowers current bill directly
Income limit (one owner) Under $47,712 $39,865 or less
Income limit (two+ owners) Under $59,640 $39,865 or less (one household limit, prior year)
Property value cap Not stated in the county guidance we cite Total assessed value of all property $36,865 or less
Application window March 1 through September 1 January 2 through March 1
Renewal required Yes, every 3 years Confirm renewal cadence with your county

The two programs act on different parts of the calculation, so qualifying for one does not rule out the other. A widow who is 65, meets both income tests, and owns a modest home has reason to ask about both. Check with your county assessor to confirm how they apply together in your situation.

How to Apply for Arizona Senior Property Tax Relief

Both programs run through your county assessor's office, not the state. Find yours by searching your county name plus "assessor Arizona."

For the Senior Freeze:

1
Step 1

Get the application form

The Arizona Department of Revenue publishes the standard form (Form 82104). Check with your county assessor in case they use their own version.

2
Step 2

Gather income documentation

for all owners for the prior three calendar years. Tax returns work best.

3
Step 3

File with your county assessor

any time from March 1 through September 1.

4
Step 4

Watch for a confirmation notice

that the freeze was applied to your LPV.

5
Step 5

Mark your calendar for renewal

three years out.

For the Individual Exemption:

1
Step 1

Contact your county assessor

for the correct form and any county-specific requirements.

2
Step 2

Prepare proof of eligibility

Documentation of disability status (if applicable) or widowhood.

3
Step 3

Gather income and property records

Income documentation plus a list of all property you own with assessed values.

4
Step 4

File any time from January 2 through March 1

You file both of these yourself. You don't need a lawyer or a tax preparer.

If property taxes are part of a bigger picture, whether you're weighing staying in the home against moving to care, the guide to paying for senior care covers the options side by side. If selling the home is on the table, selling or renting your home for care walks through the tradeoffs.

Frequently Asked Questions

Does the Senior Freeze lower my current property taxes?

No. The freeze locks your limited property value so it can't rise due to market increases. Your current tax bill stays where it is. Be clear on the limit of that: the freeze holds the value, not the bill. Tax rates are set separately by your county, city, school district, and other jurisdictions, and a rate increase can still raise what you owe.

Can I apply for both the Senior Freeze and the Individual Exemption?

They are separate programs with separate eligibility tests, and one acts on your limited property value while the other acts on your assessed value. Qualifying for one does not disqualify you from the other. Confirm with your county assessor how both would apply to your property.

What income counts toward the limit?

For the Senior Freeze, it's the combined income of all owners, from all sources, averaged over the prior three calendar years. "All sources" is broader than what shows up on a tax return, so ask your county assessor for the specific list before you count yourself out.

What happens when the three-year freeze period ends?

You reapply, and the freeze renews if you still qualify. If you don't file a renewal by September 1 of the renewal year, the freeze lapses and your limited property value is no longer held, so it can start rising with the market again.

Are income limits adjusted each year?

Yes. Both programs adjust their income limits annually. The figures in this guide reflect 2026 published limits, but you should confirm current numbers with your county assessor before applying.

I'm disabled but not yet 65. Do I qualify?

For the Senior Freeze, no, the age requirement is 65. For the Individual Exemption, yes. The exemption has no age condition at all: totally and permanently disabled homeowners of any age can apply if they meet the income and property-value limits. Don't let the word "senior" in the other program's name talk you out of this one.

Does a surviving spouse keep benefits already applied?

The freeze is granted on the qualifying owner's age and income, so if the deceased spouse was the qualifying owner, the surviving spouse may need to reapply in their own name. Contact your county assessor as soon as possible after a death to avoid a gap in coverage.

Next Steps

Each program takes one application, filed with your county assessor.

  • Check the dates. Exemption window opens January 2. Freeze window opens March 1.
  • Call your county assessor to confirm which forms apply and whether you need county-specific versions.
  • Gather three years of income records if you're applying for the Senior Freeze.
  • Verify current income limits directly with the assessor before filing. They adjust every year.

If you're thinking about home equity as a resource for care costs, a reverse mortgage for senior care is worth comparing against simply deferring taxes or selling outright.

Learn More

FinancialHow to Pay for Senior Care in ArizonaHow to pay for senior care in Arizona in 2026: real costs, Medicare's limits, AHCCCS and ALTCS Medicaid, VA Aid and Attendance, and LTC insurance. FinancialArizona Retirement Income TaxHow Arizona taxes retirement income: no Social Security tax, exempt military retirement, a $2,500 government pension subtraction, and a flat 2.5% rate. FinancialSenior Property Tax Relief by StateSenior property tax relief lowers what older homeowners owe through exemptions, freezes, credits, and deferrals. Learn how each works and find your state. FinancialHow to Pay for Senior CareHow to pay for senior care: what it costs nationally and how Medicaid, Medicare, VA benefits, and private pay each fit. Who qualifies, what's covered, in 2026. FinancialSelling or Renting Your Home for CareSelling or renting the home to pay for senior care: the capital-gains exclusion, what a sale does to Medicaid, rent-vs-sell, and the step-up in basis. FinancialReverse Mortgages for Senior CareHow a reverse mortgage (FHA HECM) can pay for senior care, why it fits in-home care and a remaining spouse, and why it rarely works for a nursing home.

Find personalized help understanding Arizona senior property tax relief at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.

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Brevy Care Team

Expert eldercare guidance from Brevy's team of healthcare professionals and researchers.