Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Arizona Program Overview
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.
Senior Citizen Property Tax Refund Credit
- 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.
Applicants must file the Arizona income tax return (Form 140 or Form 140A) and include the completed Form 140PTC. The deadline for submitting the 2022 return is April 18,2023.
- State Personal Income Tax Return either Form 140 or Form 140A, but not Form 140EZ
- Proof of SSI payments
- If owner, proof of property taxes paid in 2022
- If renter, proof or property taxes paid by landlord on your portion of rent include Form 201
For more information about the credit and to access the application forms, visit the Arizona Department of Revenue website
If you are unable to find the answers to your questions on the ADOR website, you can contact Customer Care:
Toll-free: (Toll-free calls are accepted nationally, internationally, and all areas of Arizona except from the Phoenix Metro area codes 602, 480, 623)
Senior Property Valuation Protection (Senior Freeze)
- 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
- Total income from all sources, including nontaxable income, of less than the following amounts of the supplemental security income benefit rate. For applications filed in 2023 the income level is the average of the three prior years, 2020, 2021, and 2022 and cannot exceed $43,872 for one owner OR does not exceed $54,840 for two or more owners, averaged over the past 3 years.
- Application submitted between January 3 through September 1, 2023 to freeze the 2024 values.
- Application form available on Arizona Department of Revenue website
- 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.
- 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.
For more information about this program or how to access your county’s application, please refer to the Arizona County Assessors contact list to locate the contact information for your 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.