Tax Relief for Seniors

You may be eligible for property tax postponement for low-income seniors. If so, the property tax payment for your primary residence can be postponed until you sell the property or no longer live in the property. (A.R.S. §§ 42-17301-17313)


As a senior, you may also be eligible to freeze the “primary” property value of your home to help keep certain portions of your property taxes from increasing by filing an application with your local County Assessor’s office.

Finally, “totally and permanently disabled” homeowners of any age whose assessed home value does not exceed a certain level can file an annual application to exempt certain portions of their home value from property taxes.

All of these programs are administered by your local County Assessor’s office. For more information on these programs, you may contact the Arizona Department of Revenue at (602) 716-6843 for general information or your local County Assessor’s office for more detailed information and any necessary applications.

Arizona County Tax Assessors

To find on-line information about a County Tax Assessor’s Office, select your County below:

  • Apache
  • Cochise
  • Coconino
  • Gila
  • Greenlee
  • La Paz
  • Maricopa
  • Mohave
  • Navajo
  • Pima
  • Pinal
  • Santa Cruz
  • Yavapai
  • Yuma