Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Arizona
You may be eligible to receive money back
Arizona Program Overview
Property Tax-Aide features two widely available property tax relief programs for older residents, the Senior Citizen Property Tax Refund Credit, which is available to both homeowners and renters, and the Senior Property Valuation Protection, also known as Senior Freeze.
The information on this page is updated as new information becomes available by the relevant tax agencies.
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.
Eligibility
- Eligible applicants must be at least 65 years old or older during the taxable year or if under 65 and a recipient of Supplement Security Income.
- Applicant must have resided in Arizona the whole year and paid property taxes or rents for the entire year.
- They must also occupy their property as a primary residence
- Your total household income was less than $3,751 if you lived alone. If others lived with you, your total household income was less than $5,501. The income requirement excludes social security benefits, railroad retirement benefits, and veteran’s disability pensions.
Application Deadline
Form 140PTC is due by April 15, 2025. File your claim as soon as you can after January 1, 2025 but no later than April 15, 2025.
Required Documentation
- State Personal Income Tax Return either Form 140 or Form 140A, but not Form 140EZ
- An individual who is filing an individual income tax form (140 or 140A) and claims a property tax credit on that return is required to complete Form 140PTC and include it with their tax return.
- Proof of SSI payments
- If owner, proof of property taxes paid in 2024
- If renter, proof or property taxes paid by landlord on your portion of rent include Form 201
Resources & How to Apply
Apply: Head to the “Take the Next Step” section to access application forms. If a form isn’t available, you’ll find a link there to your local taxing authority contact page for help.
More Information: See the Property Tax Refund (Credit) Information Card for more details about the credit and how it works.
Need Help?
If you can’t find the information you need on the Information Card:
- Phone (Phoenix Metro): (602) 255-3381
- Toll-Free (Outside Phoenix Metro): (800) 352-4090
Questions About Form 140PTC?
Email: [email protected]
(Note: Property Tax is not the correct contact for this form)
Senior Property Valuation Protection (Senior Freeze)
The Senior Valuation Protection Option freezes the property valuation of residential homeowners who are 65 years of age or older if they meet specific qualifications and make application to the County Assessor. The valuation freeze is for three years and may be renewed at the end of the third year. This does not freeze your property tax bill, but it does freeze the property valuation.
Eligibility
- The resident may apply for a property valuation protection option after residing in the primary residence for 2 years.
- At least one owner, if multi-owners, must be at least 65 years old.
- Property owner(s) average total annual income from all sources, taxable and non-taxable for the previous three (3) years must be under $46,416 (one owner) or $58,020 (two or more owners).
- Property is not on more than ten acres of land.
Application Deadline
- Application submitted between January 2 through September 1, 2025 to freeze the 2026 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.
Required Documentation
- Income verification of each of the three years for all owners is required, which includes W-2's, 1099's and tax return. Other examples of acceptable income verification are also available.
- Proof of age is required, including birth certificate, driver's license, passport.
- Proof of residency: driver's license, tax returns or voter registration showing the physical address for 2 years prior to application, etc.
Resources & How to Apply
Apply or Learn More: Head to the “Take the Next Step” section to access application forms. If a form isn’t available, you’ll find a link there to your local taxing authority contact page for help.
Take the Next Step
Take the first step toward property tax relief — use the resources below to find application links or contact your local tax authority for help.
Your state accepts digital and mailed applications
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.