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Taxes · Maricopa County 55+ · Updated October 2026

Arizona property tax breaks and money-saving programs for seniors

The Senior Freeze and its 2026 income limits, widow, widower, disability and veteran exemptions, the state's Property Tax Refund Credit, and why Arizona's income tax is friendly to retirees.

See 55+ homes for sale See the Senior Freeze rules

Please note: Greg Slaughter is a real estate agent, not a tax advisor, CPA or attorney. This page is general information from public sources and is not tax, legal or financial advice. Rules, limits and deadlines change, and every situation is different. Please talk with your own tax advisor or CPA, or contact the Maricopa County Assessor or Arizona Department of Revenue directly, before making decisions.

At a glance: the main programs

Senior Freeze

Freezes the taxable value of your home for 3 years. One owner 65+, 2 years in the home, income up to $47,712 (one owner) or $59,640 (two or more) for 2026. Apply January 1 to September 1.

Widowed or disabled exemption

Up to $4,873 off your home's assessed value in 2026, if household income is $39,865 or less (no children at home). Apply by February 28.

Disabled veterans

Up to $4,873 times your disability percentage, or a full exemption on your home at a 100% service-connected rating. Income limits apply.

Property Tax Refund Credit

Up to $502 back from the state (2025 Form 140PTC) for very low-income homeowners and renters who are 65+ or on SSI.

All four property tax programs are for your primary residence and are run by the Maricopa County Assessor, except the refund credit, which you claim from the Arizona Department of Revenue. You can get the Senior Freeze and a personal exemption at the same time if you qualify for both (Maricopa County Assessor).

Senior Valuation Protection (the “Senior Freeze”)

What it does: freezes your home's Limited Property Value (LPV), the value your property tax is figured on, for 3 years. It doesn't freeze the tax bill itself. Your taxes can still change with the tax rates set each year (Maricopa County Assessor).

Who qualifies (2026 application)

Age: at least one owner is 65 or older.
Residency: the home has been your primary residence for at least 2 years before the application deadline. Rentals don't qualify, and only one primary residence can be protected.
Income: total income from all sources, for all owners on title, can't exceed $47,712 for one owner or $59,640 for two or more owners, averaged over the past 3 years. Social Security and veterans' disability payments count.
Documents: the first 2 pages of your federal Form 1040 for 2025, 2024 and 2023 (or SSA-1099 and 1099 forms if you didn't file), proof of residency and proof of age.

Deadlines and renewal

Apply January 1 to September 1. Applications received after September 1 count toward the next tax year. The 2027 application will be available after January 1, 2027.
Renew every 3 years. If you don't renew, the protection ends.
What ends it: a change in ownership, the home no longer being your primary residence, certain property changes, splitting or merging the parcel, or a value change of more than 15% (for example, from construction).
New rule since 2025: under Senate Bill 1224 (enacted September 26, 2025), when a home leaves the program its LPV is recalculated to a level similar to comparable homes that don't have the protection.
You can opt out at any time, but you must wait a year before you apply again.

Apply online on the Assessor's website, or by email, mail or in person at 301 W. Jefferson St., Phoenix. Questions: Valuation Relief Programs, 602-506-3406 (Maricopa County Assessor).

Buying a home? A Senior Freeze doesn't transfer to a new owner. A change in ownership ends it. Once you've lived in your new home for 2 years, you can apply on your own.

Widow, widower and disability exemptions

The Assessor's Widowed/Totally Disabled personal exemption lowers the assessed value of your property by up to $4,873 in 2026. That can lower your tax bill, or in some cases eliminate it if the assessed value is less than the exemption (Maricopa County Assessor).

Income limit (2026): total household income from everyone living in the home can't exceed $39,865, or $47,826 if children under 18 or medically or physically disabled children lived in the home the previous year.
What doesn't count as income: Social Security benefits, military pensions and veterans' disability payments. (That's different from the Senior Freeze, where Social Security does count.)
How it's applied: first to real property, then to a mobile home or vehicle registration. If you co-own the home, it applies to your share. Two names on the deed means 50% of the value.
Widowed: include a copy of your spouse's death certificate with the application.
Totally disabled: include the Arizona Department of Revenue Certificate of Disability (DOR82514B), completed and signed by a competent medical authority.
Deadline: apply from the first Monday in January through February 28. From March 1 to September 1, you can still apply with an Exemption Deadline Waiver.

Property tax exemptions for veterans

Veteran disability (based on %)

For a 1% to 99% service-connected or 1% to 100% non-service-connected disability. The 2026 exemption of $4,873 is multiplied by your disability percentage and your share of ownership. Example from the Assessor: $4,873 × 60% = $2,924. Requires an honorable discharge and a VA letter showing your percentage.

100% service-connected disability

Fully exempts your primary residence from property tax, whatever your share of ownership. Eligibility is based on the combined service-connected rating on your VA benefits letter, not the payment level. Requires an honorable discharge.

Surviving spouses

If the home already has the 100% service-connected exemption, it can continue for a surviving spouse who doesn't remarry. Income documents aren't required for this one.

Income limits apply to every veteran exemption, including 100% service-connected (the same $39,865 / $47,826 household limits for 2026). Veterans' pensions and disability payments aren't counted as income. Same deadlines: first Monday in January through February 28, or by September 1 with a waiver (Maricopa County Assessor).

Arizona Property Tax Refund Credit (Form 140PTC)

A refund from the state for very low-income Arizonans who paid property tax or rent on their home. These are the rules on the 2025 form, filed in 2026 (Arizona Department of Revenue).

Who can claim: you lived in Arizona all year; you (or your spouse) were 65 or older by December 31, or received Supplemental Security Income (SSI, Title 16); and you paid property tax or rent on your main home in Arizona. Renters must have rented for the whole year.
Income limit: total household income under $3,751 if you live alone, or under $5,501 if others live with you. Social Security, railroad retirement and veterans' disability pensions aren't counted.
How much: up to $502, depending on income, and no more than the property tax or rent you paid.
Deadline: the 2025 claim was due April 15, 2026, or October 15, 2026 with an extension. File as soon as you can after January 1.
Increased excise tax credit: the same form can claim this separate credit, up to $100 per household.
70 or older? If you meet certain tests, you may be able to defer the property tax on your home. You can't claim the refund credit for taxes you defer. Ask the county for details.

Questions: Arizona Department of Revenue, 602-255-3381 in Phoenix, or toll-free 800-352-4090 from area codes 520 and 928.

Arizona income tax for retirees

Arizona doesn't tax Social Security or railroad retirement benefits, and its income tax is a flat 2.5% for all income levels and filing statuses (Arizona Department of Revenue, tax year 2025).

Military retirement: retired or retainer pay from the U.S. uniformed services can be subtracted 100%. Surviving spouses receiving those payments can exclude 100% too (2025 Form 140 instructions).
Government pensions: up to $2,500 per person of a U.S. government, Arizona state or Arizona local government pension can be subtracted. Public pensions from other states don't qualify (2025 Form 140 instructions).
Age 65 or older: an extra $2,100 exemption for each taxpayer 65 or older, on the 2025 return (2025 Form 140 instructions).
Standard deduction (2025): $15,750 single, $31,500 married filing jointly (2025 Form 140 instructions).
Most other retirement income is taxed. Arizona's return starts from your federal adjusted gross income, so IRA, 401(k) and private pension withdrawals are generally taxed at 2.5% unless a subtraction applies (Arizona Department of Revenue). Ask a tax professional about your mix of income.

Moving here from another state? See Moving to Arizona at 55+ and the cost of moving to Arizona by home state, including our guides for moving from Washington, moving from Michigan and moving from Illinois.

More ways to save

Know your Limited Property Value. A primary residence's LPV generally can't rise more than 5% a year, and primary residences are assessed at 10% of LPV. Your tax rate depends on your city, school district and special districts (Maricopa County Assessor).
Selling your home? See Selling your home after 55: capital gains rules for the IRS home sale exclusion and how Arizona taxes any gain.
Buying your next home at 62+? See Reverse mortgage to buy a home (HECM for Purchase), including how property taxes and HOA dues fit in.
Count HOA and recreation fees, too. They're a real part of the cost of 55+ living. Compare communities with the Cost to Live calculator.
Electric bill discounts: APS and SRP both offer income-qualified discounts and medical-equipment programs. See Arizona summer heat safety at 55+.
Medicare costs: people with limited income may qualify for a Medicare Savings Program or Extra Help with drug costs, and free SHIP counselors can screen you. See the Medicare guide for West Valley retirees.

Your calendar for 2027

When	What to do
First Monday in January to February 28	Apply for a widowed, disabled or veteran personal exemption. From March 1 to September 1, include an Exemption Deadline Waiver.
January 1 to September 1	Apply for, or renew, the Senior Freeze.
By April 15	File Form 140PTC for the Property Tax Refund Credit (the 2025 claim was due April 15, 2026).

Not tax advice. Greg is a real estate agent, not a tax professional. Please confirm anything on this page with your personal tax advisor or CPA, or with the Maricopa County Assessor (602-506-3406) or the Arizona Department of Revenue, before you rely on it.

Frequently asked questions

Do you still have to pay property taxes after 65 in Arizona?

Yes. Arizona doesn't stop property taxes at 65. What changes is that homeowners 65 and older can apply for programs that help: the Senior Freeze (Senior Valuation Protection) holds your home's Limited Property Value for 3 years if you meet the income limits, and some owners also qualify for the widow, widower, disability or veteran exemptions or the Property Tax Refund Credit (Maricopa County Assessor; Arizona Department of Revenue).

What is the income limit for the Senior Freeze in Maricopa County for 2026?

$47,712 for one owner or $59,640 for two or more owners, counting income from all sources (including Social Security) and averaged over the past 3 years. At least one owner must be 65 or older, and the home must have been your primary residence for at least 2 years (Maricopa County Assessor).

Does the Senior Freeze freeze my property taxes?

No. It freezes your home's Limited Property Value for 3 years. Your tax bill can still change with tax rates (Maricopa County Assessor).

Is there a property tax exemption for widows and widowers in Arizona?

Yes. In Maricopa County, the Widowed/Totally Disabled exemption reduces assessed value by up to $4,873 for 2026 if household income is $39,865 or less ($47,826 with qualifying children at home). Social Security doesn't count as income. Apply by February 28, or by September 1 with a waiver (Maricopa County Assessor).

Do disabled veterans pay property tax in Arizona?

Veterans with a 100% service-connected disability rating can fully exempt their primary residence, and veterans with a lower rating get a partial exemption ($4,873 times the disability percentage in 2026). An honorable discharge is required, and income limits apply to all of them (Maricopa County Assessor).

Does Arizona tax Social Security?

No. Arizona doesn't tax Social Security benefits, and its income tax is a flat 2.5% (Arizona Department of Revenue).

Who qualifies for the Arizona Property Tax Refund Credit?

On the 2025 Form 140PTC: full-year Arizona residents who were 65 or older (or received SSI), paid property tax or rent on their home, and had household income under $3,751 living alone or under $5,501 with others. The credit is up to $502 (Arizona Department of Revenue).

Can I get the Senior Freeze and a personal exemption at the same time?

Yes, if you meet the requirements for both (Maricopa County Assessor).

Is this page tax advice?

No. Greg Slaughter is a real estate agent, not a tax advisor. This page is general information from public sources. Please talk with your own tax advisor or CPA about your situation before making decisions.

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Sources (checked October 2026)

Every figure on this page comes from the Maricopa County Assessor or the Arizona Department of Revenue, checked October 6–8, 2026, with the year stated next to it. Property tax programs here are for Maricopa County homes; other counties run their own. Programs, phone numbers, hours and dollar amounts change, so confirm with the agency or company before you rely on them. This page is general information, not legal, tax, insurance or medical advice.

Greg Slaughter, AZ License #SA665093000, Loving Phoenix Team, brokered by Real Broker AZ, LLC (AZ License #LC696641000). Equal Housing Opportunity.