AARP Foundation

Find Property Tax Relief in Your State

Take the first step toward checking your eligibility to apply for property tax relief programs in your state.

Select your state to learn more about available programs and how to apply. The resources on this page are updated as new information becomes available.

Arizona Program Overview

Looking for property tax relief in Arizona? There are two main ways to apply for property tax relief:

  • Senior Citizen Property Tax Refund Credit
  • Senior Property Valuation Protection (Senior Freeze)

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 receive 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, with 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 Supplemental 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 veterans’ disability pensions.
Application Deadline

Form 140PTC is due by April 15, 2026. File your claim as soon as you can after January 1, 2026, but no later than April 15, 2026.

You may request an automatic 6-month extension if you know you will not be able to file on time. If you request an extension to file your 2025 calendar year tax return, your due date is October 15, 2026.

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 2025.
  • If renter, proof or property taxes paid by the landlord on your portion of rent include Form 201.

Senior Property Valuation Protection (Senior Freeze)

The Senior Valuation Protection Option freezes the property valuation for residential homeowners who are 65 years of age or older, provided they meet specific qualifications and apply 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 there are multiple 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 $47,712 (one owner) or $59,640 (two or more owners).
  • Property is not on more than ten acres of land.
Application Deadline
  • Statewide deadline to submit application is September 1 to freeze 2027 values. County opening dates vary (often January–March). Check with your county assessor for details.
  • E-filing is available in Maricopa County, but the user needs to create an account. All other counties require the application to 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 returns. Other examples of acceptable income verification are also available.
  • Proof of age is required (e.g., birth certificate, driver’s license, passport).
  • Proof of residency (e.g., driver’s license, tax returns, or voter registration showing the physical address for 2 years prior to application, etc.).