The Homestead Exemption in Arizona
Who qualifies for the Arizona homestead property tax exemption, how much it saves, and how and when to apply.
Short answer: Exemptions for widows, widowers, persons with a total and permanent disability, and disabled veterans are claimed by filing an affidavit with the county assessor when first claiming the exemption (electronic filing is allowed if the assessor accepts it). A.R.S. §§ 42-11111(K)-(N), 42-11152; Ariz. Const. art. IX, § 18(7)
| How to apply | Exemptions for widows, widowers, persons with a total and permanent disability, and disabled veterans are claimed by filing an affidavit with the county assessor when first claiming the exemption (electronic filing is allowed if the assessor accepts it). The affidavit is signed under penalty of perjury, and the assessor may require additional proof. Annual refiling is not required, but the owner must recalculate income each year and notify the assessor in writing of a disqualifying event such as death, remarriage of a widow or widower, income over the limit, or transfer of title; moving to a new primary residence requires an exemption transfer form within 60 days. The senior property valuation protection option is applied for separately and must be renewed every three years. Statute on exemption: https://www.azleg.gov/ars/42/11111.htm Re-verified 2026-10-27. |
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| Limits on assessment increases | The limited property value used for taxes may rise by no more than 5% over the prior year's limited value (rule in effect from tax year 2015). Primary property taxes on residential property may not exceed 1% of the property's full cash value. Re-verified 2026-10-27. Source: Ariz. Const. art. IX, § 18 |
More Arizona property tax & homestead exemptions
- Senior, Veteran and Disability Property Tax Relief in Arizona
- Appealing Your Property Tax Assessment in Arizona
- All Arizona property tax & homestead exemptions rules
FAQ
How do you apply for a homestead exemption in Arizona?
Exemptions for widows, widowers, persons with a total and permanent disability, and disabled veterans are claimed by filing an affidavit with the county assessor when first claiming the exemption (electronic filing is allowed if the assessor accepts it). The affidavit is signed under penalty of perjury, and the assessor may require additional proof. Annual refiling is not required, but the owner must recalculate income each year and notify the assessor in writing of a disqualifying event such as death, remarriage of a widow or widower, income over the limit, or transfer of title; moving to a new primary residence requires an exemption transfer form within 60 days. The senior property valuation protection option is applied for separately and must be renewed every three years.
How much can a home's assessed value go up each year in Arizona?
The limited property value used for taxes may rise by no more than 5% over the prior year's limited value (rule in effect from tax year 2015). Primary property taxes on residential property may not exceed 1% of the property's full cash value.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.