Assessor Paul D. Petersen

Maricopa County Assessor's Office

Property Exemptions

When and Where Do I apply?

You must file your application in person at the Assessor's Office between JANUARY 1, and MARCH 1, of the current calendar year. For Information Call (602) 506-3406. You may file for an exemption at any of the Assessor's Offices listed below:

Downtown Phoenix
301 W Jefferson
3rd Ave & Jefferson
Suite 120

Southeast Mesa Complex
222 E Javelina Ave #2300
Mesa, AZ
Tuesday & Wednesday
By Appointment Only

P.O.R.A. (SCWest)
13815 W Camino Del Sol

Sun City CAN
10195 W Coggins Dr
By Appointment Only

Documents Required With Exemption Application

Disabled Person:

Medical certification from a licensed physician on form ADOR 82514B.

Widows and Widowers:

Copy of spouse's Death Certificate.

Note: Applicant and spouse must have been Arizona residents at time of Spouse's death, or have been a widow/widower residing in Arizona prior to 1/1/69.

Widows, Widowers and Disabled Persons:

Copy of DEED(s) to all properties and/or TITLE(s) to Mobile Home owned.

Copy of the prior year's tax bill or valuation notice.

Proof of Arizona adjusted gross income for previous year (Copy of AZ Income Tax return and all schedules) and any untaxed capital gains, pension or retirement benefits, excluding Social Security and/or Veterans disability payments.

If qualified how does one benefit?
Please go to the link on the website for the specific information related to this question. The dollar amount is subject to change annually depending on the actions taken by the State Legislator.
What are the qualifications?
  • You must be a resident of Arizona.
  • Total Assessed Valuation in Arizona for 2014 cannot exceed $24,900. (This property assessment usually equates to a $249,000 home value).
  • Household income limit from all sources for widows, widowers and disabled persons with no children under age 18 years of age residing in the household, income cannot exceed $30,536 during the previous year of 2013.
  • If children under 18 years of age reside in the household, income cannot exceed $36,643 in the previous year of 2013.
  • Disability must be total and permanent and certified by an Arizona licensed physician on Arizona Department of Revenue form DOR 82514B.
Is the exemption for my house only?
No, the exemption is applied to the qualifying owner's portion of any real estate first, then to a mobile home or automobile.