Senior, Veteran and Disability Property Tax Relief in Arizona
Property tax exemptions, freezes and credits in Arizona for seniors, disabled veterans and people with disabilities.
Short answer: Senior property valuation protection option: a resident 65 or older who has lived in the primary residence for two years may apply to keep the home's value fixed as long as the owner remains eligible. Ariz. Const. art. IX, § 18(7)
| Senior exemptions and freezes | Senior property valuation protection option: a resident 65 or older who has lived in the primary residence for two years may apply to keep the home's value fixed as long as the owner remains eligible. Total income may not exceed 400% of the Supplemental Security Income benefit rate for a single owner, or 500% combined for two or more owners (at least one must be 65 or older). It covers the residence and not more than ten acres of undeveloped land, and the owner must reapply every three years. Re-verified 2026-10-27. Source: Ariz. Const. art. IX, § 18(7) |
|---|---|
| Veteran exemptions | The primary residence of an Arizona resident veteran with a 100% service-connected disability rating, or rated totally disabled based on individual unemployability, is fully exempt from property tax (a spouse's co-ownership does not affect this). Other disabled veterans (service-connected below 100%, or nonservice-connected) receive an exemption of $4,188 multiplied by the VA disability percentage. A surviving spouse of a veteran who qualified for the full exemption has a fully exempt primary residence; a surviving spouse of a partially exempt veteran gets $4,188 times the veteran's disability percentage. Only one exemption may be claimed. Dollar amounts are the statutory base figures; the Department of Revenue adjusts them each year by December 31 (§ 42-11111(H)). Re-verified 2026-10-27. |
| Disability exemptions | Property of Arizona residents who are widows, widowers, or persons with a total and permanent disability is exempt up to $4,188 if the person's total assessment does not exceed $28,459; there is no exemption above that assessment. Household income may not exceed $34,901 if no children under 18 (or with qualifying disabilities) lived at home, or $41,870 if one or more did. Statutory base figures; the Department of Revenue adjusts the exemption amount and income limits annually by the GDP price deflator, and beginning tax year 2026 the assessment limit by the federal house price index (§ 42-11111(H)). Re-verified 2026-10-27. Source: A.R.S. § 42-11111(E), (I), (J) |
More Arizona property tax & homestead exemptions
- The Homestead Exemption in Arizona
- Appealing Your Property Tax Assessment in Arizona
- All Arizona property tax & homestead exemptions rules
FAQ
Do seniors get a property tax exemption in Arizona?
Senior property valuation protection option: a resident 65 or older who has lived in the primary residence for two years may apply to keep the home's value fixed as long as the owner remains eligible. Total income may not exceed 400% of the Supplemental Security Income benefit rate for a single owner, or 500% combined for two or more owners (at least one must be 65 or older). It covers the residence and not more than ten acres of undeveloped land, and the owner must reapply every three years.
Do disabled veterans pay property tax in Arizona?
The primary residence of an Arizona resident veteran with a 100% service-connected disability rating, or rated totally disabled based on individual unemployability, is fully exempt from property tax (a spouse's co-ownership does not affect this). Other disabled veterans (service-connected below 100%, or nonservice-connected) receive an exemption of $4,188 multiplied by the VA disability percentage. A surviving spouse of a veteran who qualified for the full exemption has a fully exempt primary residence; a surviving spouse of a partially exempt veteran gets $4,188 times the veteran's disability percentage. Only one exemption may be claimed.
Is there a property tax exemption for people with disabilities in Arizona?
Property of Arizona residents who are widows, widowers, or persons with a total and permanent disability is exempt up to $4,188 if the person's total assessment does not exceed $28,459; there is no exemption above that assessment. Household income may not exceed $34,901 if no children under 18 (or with qualifying disabilities) lived at home, or $41,870 if one or more did.
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.