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Arizona Program Eligibility

Property Tax-Aide features three widely available property tax relief programs for older residents. Senior Citizen Property Tax Refund Credit is available to both homeowners and renters. The Senior Property Valuation Protection, also known as Senior Freeze, is available for homeowners. Senior homeowners may also elect to apply for deferring property taxes.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Read more about property tax relief programs in your area.

Senior Citizen Property Tax Refund Credit

Eligible taxpayers 65 years of age or over receives a refundable credit on the state’s income tax for a portion of property taxes or rent paid. The credit is based on both income and taxes or rent, larger credits for lower income applicants. The maximum credit is $502.

Application Deadline

Form 140PTC is due by April 15, 2024. File your claim as soon as you can after January 1, 2024 but no later than April 15, 2024.

Senior Property Valuation Protection (Senior Freeze)

The value of the primary residence remains fixed at the full cash value in effect for three years after the application is made. The value remains at this level even if the value declines. Applications made in 2024 provide protection for years 2025 through 2027 as long as the owner remains eligible.

Application Deadline

  • Application submitted between January 2 through September 1, 2024 to freeze the 2025 values
  • E-filing is available in Maricopa County, but user needs to create an account. All other counties require application be submitted to the county assessor, including Apache, Cochise, Coconino, Graham, La Paz, Mohave, Navajo, Santa Cruz, Pima, Pinal, Yavapai, and Yuma.
  • To remain eligible, the owner is required to renew the valuation protection option during the last six months of the three-year period on receipt of a notice of reapplication from the county assessor.

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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