How can I apply for a property tax exemption in Arizona?

In Arizona, property tax exemptions are administered at the county level, but eligibility and rules are set by state law. To apply, you must file the proper exemption form with your county assessor and meet the applicable eligibility requirements.

1) Common Arizona property tax exemptions

Arizona offers several specific exemptions, including:

A) Widows, widowers, and disabled persons

• Available to qualifying:
  
  • Widows or widowers
  • Permanently disabled individuals
• Applies to primary residence
• Exemption amount is income-limited

B) Disabled veterans

• Available to qualifying Arizona resident veterans with service-connected disabilities
• Percentage of exemption depends on disability rating
• Applies only to the primary residence

C) Senior valuation freeze

Arizona does not exempt seniors from property tax, but eligible seniors may qualify for a property valuation freeze, which limits future increases.

2) How to apply (step by step)

Step 1: Confirm eligibility

Check the eligibility rules for your exemption type, including:

• Residency
• Income limits
• Disability or veteran status
• Ownership and occupancy requirements

Step 2: Complete the exemption affidavit

Most exemptions require filing an Affidavit for Property Tax Exemption with your county assessor.

• Some counties allow online submission
• Others require paper filing

You must provide documentation such as:

• Proof of Arizona residency
• Proof of disability or veteran status
• Income documentation (if applicable)

Step 3: File with your county assessor

Submit your application to the county assessor where the property is located.

3) Filing deadlines

• Standard deadline: March 1 of the tax year
• Late applications may be denied for that year

Some exemptions must be renewed annually, while others continue unless ownership or eligibility changes.

4) What the exemption does (and does not do)

• Reduces the assessed value of your home
• Lowers your property tax bill
• Does not eliminate property tax entirely (in most cases)
• Applies only to primary residence, not rentals or second homes

5) If your application is denied

If denied, you may:

• Request clarification from the county assessor
• Appeal under Arizona property tax appeal procedures

Major Changes for 2026

• Full Exemption for 100% Disabled Veterans: Starting in 2026, veterans with a 100% service-connected disability rating (and their surviving spouses) are now eligible for a full property tax exemption on their primary residence.
• Value Cap Removed for Veterans: The previous "assessed value" limit that disqualified some veterans from claiming an exemption has been removed.
• Expanded Income Definitions: All veterans' pensions are now excluded when calculating your "total income" for eligibility.

Eligibility & 2026 Limits

The Arizona Department of Revenue adjusts these limits annually for inflation. For the 2026 tax year, the following limits typically apply (though you should verify with your specific county assessor):

Summary

• Arizona property tax exemptions are handled by county assessors
• Common exemptions apply to disabled persons, widows/widowers, and disabled veterans
• File an affidavit with documentation by March 1
• Applies only to primary residences
• Seniors typically qualify for a valuation freeze, not an exemption

Related Questions

• How do I apply for a farm tax exemption in Oklahoma?
• What is Nevada's modified business tax?
• What Taxes Are Due in California When Someone Dies?

Source:

Arizona Revised Statutes (A.R.S.) §42-11111

Arizona Department of Revenue (ADOR) – Property Tax Exemptions

A.R.S. §42-11111 & §42-11112

A.R.S. §42-13404

ADOR – Senior Property Valuation Protection

A.R.S. §42-11152 (Affidavit requirement)

A.R.S. §42-11153

A.R.S. §42-16201 (Appeals)