Frequently Asked Questions

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Valuation relief

Senior Valuation Protection (SVP) can be removed when:

  • There is a change in ownership
  • The home is no longer your primary residence
  • You request certain property changes
  • The property is split or merged
  • The property value changes by more than 15% (construction or destruction etc.)
  • You do not renew your application

File online:
File your Senior Valuation Protection Online!

Email: [email protected]
Para español, email [email protected]

Mail or In Person:
Attn: SVP
Maricopa County Assessor
301 W Jefferson St.
Phoenix, AZ 85003

Yes you do. All income from all sources will be reviewed for this program

You must file your application between January 1- September 1 of the current tax year. You will receive an email confirmation once completed.

Applications received after the deadline will be processed the for the subsequent tax year.

You must meet the following requirement:

Income from all sources for all owners on title does not exceed $47,712 for one owner OR does not exceed $59,640 for two or more owners, averaged over the past 3 years. This includes Social Security and/or Veteran's disability payments.

Submit copies of: First 2 pages of Federal 1040 Tax Return for 2025, 2024, and 2023 for all property owners, including any nontaxable strike benefits, if applicable. If you did not file tax returns, please submit SSA-1099 Social Security Statement and/or any 1099 forms for the last 3 years for all property owners. (Income is averaged over the last 3 years)

  • Completed and Signed 2026 SVP Application
  • Proof of residency for 2 years(Copy of Driver’s license, state ID, or voter card)
  • Proof of minimum age of 65 for at least one household member. (Copy of Driver’s license, state ID, or voter card)
  • Income documentation from all sources for all owners

Yes, Social Security and Veteran's disability income is included.

Yes, you are required to renew every 3 years.
Yes, an owner may opt out of the Senior Valuation Program (SVP) at any time. If the owner chooses to reapply, they must wait one year before submitting a new application.
Nonrenewal or removal of SVP will result in a recalculation of your property’s Limited Property Value (LPV). The LPV, the taxable portion of your property value, will be recalculated pursuant to A.R.S. § 42-13302 resulting in a Rule B calculation. This recalculation establishes an LPV at a level or percentage of Full Cash Value (FCV) that is comparable to that of other properties of the same or a similar use or classification.
Enacted on September 26, 2025 mandates when the property is removed from Senior Valuation Protection program, the Limited Property Value (LPV), be recalculated per A.R.S. § 42-13302 using a Rule B calculation, setting the LPV at level similar to other comparable properties that are not receiving special valuation protection.
Senior Valuation Protection also known as "Senior Freeze". Freezes the Limited Property Value (LPV) (the amount used to calculate your property taxes) at the current tax year’s value for 3 consecutive years.
No. This program freezes the Limited Property Value (LPV). Your taxes may continue to fluctuate based on the tax rates set by the Board of Supervisors.
Yes, if you meet both requirements.

File online:
File your Personal Exemption Online!

Email: [email protected]
Para Espanol, email [email protected]

Mail or In Person:
Attn: PE
Maricopa County Assessor
301 W Jefferson St.
Phoenix AZ 85003

Please call for alternative solutions for filing if there are additional hardships

Applications may be submitted from the first Monday in January through February 28, or from March 1 through September 1 when accompanied by an Exemption Deadline Waiver.

Personal Exemption Application
Copy of Proof of AZ Residency
Copy of Income documentation
Copy of Spouse's death Certificate
Exemption Deadline Waiver after (March 1st through Sept 1st)

Personal Exemption Application
Copy of Proof of AZ Residency
Copy of Income documentation
AZ Department of Revenue Certificate of Disability (DOR82514B) completed and signed by a competent medical authority.
Exemption Deadline Waiver after (March 1st through Sept 1st)

Personal Exemption Application
Copy of Proof of AZ Residency
Copy of Income documentation
Copy of Veterans Affairs letter (showing % of disability)
Exemption Deadline Waiver after (March 1st through Sept 1st)

Personal Exemption Application
Copy of Proof of Primary Residency
Copy of Income documentation
Copy of Veterans Affairs letter (showing % of disability)
Exemption Deadline Waiver after (March 1st through Sept 1st)

Personal Exemption Application
Copy of Proof of AZ Residency
Copy of Spouse's death Certificate
Exemption Deadline Waiver after (March 1st through Sept 1st)
Note: Income documentation is not required.

Widowed, Totally Disabled, and Veteran Disability (Based on %) No, the exemption is applied to the qualifying owner's portion of any real estate first, then to a mobile home or automobile.

Veteran 100% Service Connected Disability and Surviving Spouse Yes, it is only applied to the Primary Residence

Income Requirements:
Total household income from all individuals residing in the home must not exceed the statutory limit. Income does not include Social Security benefits, military pensions, or veterans’ disability payments.

  • For households with no children under 18 residing in the home, total income must not exceed $39,865.
  • For households with medically or physically disabled children, or children under age 18, who resided in the home during the previous calendar year, total income must not exceed $47,826.

Income does not include Social Security benefits, Military Pensions, or Veteran's Disability payments.

The exemption amount is multiplied by the percentage of disability and applied to the percentage of ownership. Example: Exemption amount for 2026 is $4,873 multiplied by 60% of disability which equals $2,924. This new exemption amount would be applied to the Assessed limited property value (LPV) by the percentage of ownership.

The Percentage of ownership is how many individuals are on title/deed. Example: If there are two names on title/deed, then the full $2,924 would be applied to 50% of the LPV.

No, Personal Exemptions is a permanent program; no need to renew.
The 100% Service-Connected Veteran’s Personal Exemption fully exempts the applicant’s primary residence from property taxation, provided all eligibility requirements—including income criteria—are met and the application is approved by the County Assessor. An honorable discharge is required for qualification.
No, per A.R.S. § 42-11111 an individual is not entitled to more than one personal exemption program under more than one category as a widow or widower, a person with a total and permanent disability or a veteran with a disability even if the individual is eligible for an exemption in more than one category.
Yes, please notify the Assessor's Office and submit a copy of your revised Veteran's Affairs Letter reflecting the updated percentage.
No, the Surviving spouse can only apply on a Granted Exemption, whose property is currently receiving the exemption, they may continue for the surviving spouse who remains in the home as Primary Residence and does not remarry.

Senior Valuation Protection (SVP) can be removed when:

  • There is a change in ownership
  • The home is no longer your primary residence
  • You request certain property changes
  • The property is split or merged
  • The property value changes by more than 15% (construction or destruction etc.)
  • You do not renew your application

File online:
File your Senior Valuation Protection Online!

Email: [email protected]
Para español, email [email protected]

Mail or In Person:
Attn: SVP
Maricopa County Assessor
301 W Jefferson St.
Phoenix, AZ 85003

Yes you do. All income from all sources will be reviewed for this program

You must file your application between January 1- September 1 of the current tax year. You will receive an email confirmation once completed.

Applications received after the deadline will be processed the for the subsequent tax year.

You must meet the following requirement:

Income from all sources for all owners on title does not exceed $47,712 for one owner OR does not exceed $59,640 for two or more owners, averaged over the past 3 years. This includes Social Security and/or Veteran's disability payments.

Submit copies of: First 2 pages of Federal 1040 Tax Return for 2025, 2024, and 2023 for all property owners, including any nontaxable strike benefits, if applicable. If you did not file tax returns, please submit SSA-1099 Social Security Statement and/or any 1099 forms for the last 3 years for all property owners. (Income is averaged over the last 3 years)

  • Completed and Signed 2026 SVP Application
  • Proof of residency for 2 years(Copy of Driver’s license, state ID, or voter card)
  • Proof of minimum age of 65 for at least one household member. (Copy of Driver’s license, state ID, or voter card)
  • Income documentation from all sources for all owners

Yes, Social Security and Veteran's disability income is included.

Yes, you are required to renew every 3 years.
Yes, an owner may opt out of the Senior Valuation Program (SVP) at any time. If the owner chooses to reapply, they must wait one year before submitting a new application.
Nonrenewal or removal of SVP will result in a recalculation of your property’s Limited Property Value (LPV). The LPV, the taxable portion of your property value, will be recalculated pursuant to A.R.S. § 42-13302 resulting in a Rule B calculation. This recalculation establishes an LPV at a level or percentage of Full Cash Value (FCV) that is comparable to that of other properties of the same or a similar use or classification.
Enacted on September 26, 2025 mandates when the property is removed from Senior Valuation Protection program, the Limited Property Value (LPV), be recalculated per A.R.S. § 42-13302 using a Rule B calculation, setting the LPV at level similar to other comparable properties that are not receiving special valuation protection.
Senior Valuation Protection also known as "Senior Freeze". Freezes the Limited Property Value (LPV) (the amount used to calculate your property taxes) at the current tax year’s value for 3 consecutive years.
No. This program freezes the Limited Property Value (LPV). Your taxes may continue to fluctuate based on the tax rates set by the Board of Supervisors.
Yes, if you meet both requirements.

Please provide one of the following documents as proof of primary residency for the owner or a qualified family member:

Driver’s License – must display the occupant’s name and the property address; or

Voter Registration Card – must display the occupant’s name and the property address; or

Federal or State Tax Return (partial) – submit only the section showing the name and address (do not submit the full return).

If a tax return is provided, you must also submit one additional document: either a Motor Vehicle Registration or a Utility Bill, both of which must display the occupant’s name and the property address.

Yes, you may file a Notice of Claim to correct your legal class for up to 3 years prior. Proof of Primary residency is required for Legal Class 3.1 and Legal Class 3.3 or proof of primary residency of qualified family member for Legal Class 3.2.

Yes, you may file a Request for Residential Legal Class Change form. Filed and approved before July 1st of 2026 will apply to 2026 and 2027 tax year. Filed and approved after July 1st the legal class will only apply to 2027 tax year.

Please visit our How do I update my legal class for my residential property? page for additional information

A Qualified Family Member (QFM) can be:

  • The owner's natural or adopted child or descendant of the owner's child.
  • The owner's parent or an ancestor of the owner's parent.
  • The owner's stepchild or step-parent.
  • The owner's child-in-law or parent-in-law.
  • The owner's natural or adopted sibling.

Class 1 Commercial
Class 2 Vacant Land, Agricultural, Non-Profit
Class 3 Primary Residence (3.1) or Primary Residence of a QFM (3.2) or Primary Residence Also Leased to Lodgers (3.3)
Class 4 Residential Rental (4.2) or Non-Primary Residence (4.1)
Class 6 Historic Residential or Foreign Trade Zone
Class 7 Historic Commercial
Class 8 Renovated Historic Residential

No, Primary Residence is your one and only main residence where you or a qualified family member resides more than 7 months out of the year. You can have only one primary residence no matter how many homes you own. If the property listed is used as a vacation home, leased, or rented to a non-qualified family member or if you claim a home in another state as your primary residence, the listed home cannot qualify as a primary residence.

There are several reasons why the legal class may change including, but not limited to:

  • Property sold/transfer of ownership
  • Residential Rental Registration filed
  • Legal Class Verification systematic review
  • Owner initiated a Split or merge on the property
  • New construction not 100%

To correct your legal/property class during the appeal season for the year listed on the Notice of Valuation, you will need to complete a Petition for Review of Valuation (Appeal form).

Please visit our appeals page for information on filing an appeal

The County Assessor is required by law to regularly review residential property to confirm the owner uses the property as their primary residence.
The Legal Class Verification Process was created by 42-12052. Review and Verification of Class Three Property; Civil Penalty; Appeals.
If the owner does not return the Notice with a response or file an appeal with the COB within the required timeframes, the County Treasurer may apply a civil penalty to the property. This penalty may equal the amount of the State Aid credit, as required by law (A.R.S. § 15-972).
If the owner does return the First Notice with a response within 30 days, a Final Notice of Reclassification letter will be sent.

No, once the Notice of Reclassification is issued, the owner has 30 days to file an appeal with the County Clerk of the Board (COB).

The county treasurer shall assess a civil penalty against the property equal to the amount of additional state aid paid pursuant to section 15-972 with respect in the preceding tax year.

Legal class and Property class are synonymous and ensure properties with the same legal class or property class are valued similarly.

A statutory category that is used to classify property based on the use of the property. If an individual parcel has more than one use, it may be assigned multiple Legal/Property Classes and a "mixed assessment ratio" will be applied to the value

Your primary residence is:

  • Your one and only main home, where you reside more than 7 months out of the year.
  • The home listed on your driver’s license
  • The address where you are registered to vote
  • Usually where your spouse and/or children live

A home cannot be considered a primary residence if:

  • It is a vacation home
  • It is rented to someone (unless they are a Qualified Family Member)
  • You receive property tax relief for a home in another state