Frequently Asked Questions

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Valuation relief

Personal Exemption applications should be submitted from January 1 to February 28. Applications filed on or after March 1 must be accompanied by an Exemption Request for Redemption Waiver. The deadline to file with the waiver is September 1.

File Online: The application can be completed and submitted online here.

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

Mail:
Attn: PE
Maricopa County Assessor
301 W Jefferson St. Phoenix, AZ 85003

Fax: 602-506-7620

In person: Visit our Public Assistance on the 2nd Floor of the Maricopa County Administration Building at the address listed below.

County Administration Building

301 W Jefferson Street
Phoenix, AZ 85003

602-506-3406
602-506-7620
Monday ‐ Friday, 8 a.m. ‐ 5 p.m.

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

You must file your application between January 1 - September 1 of the current calendar year. The application can be completed online via our online portal. You will receive an email confirmation once completed.

You may also email your application to our office at [email protected]. Para español, email [email protected].

USPS mail is accepted or in person applications can be completed at:

Downtown Phoenix
301 W Jefferson St 2nd Floor
602-506-3406
Walk-ins welcome

You must meet one of the following three requirements:

  • That there are no children under age 18 living with me in my residence and that my income from all sources, together with the income of all sources of all adult children residing with me in the previous calendar year, did not exceed the statutory limit of: $37,297. No proof of income documents required at this time.
  • That there are medically or physically disabled children, or children under age 18, living with me in my residence; and that my income from all sources, together with the income from all sources of all children residing with me in the previous calendar year, did not exceed the statutory limit of: $44,745. No proof of income documents required at this time.
  • Unsure if my household meets the income qualification. If unsure, please submit proof of Arizona adjusted gross income (copy of 2023 AZ Tax Return) and any untaxed, pension or retirement benefits, excluding Social Security and/or Veteran’s disability payments.

Please note: additional documentation may be requested by the Assessor’s Office to verify income, if necessary.

File online: File your Personal Exemption Online!

PE

SVP

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

Mail or fax:
Attn: PE
Maricopa County Assessor
301 W Jefferson St. Phoenix, AZ 85003
Or fax to: 602-372-8900

In person: visit us at our office listed below.

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

  • Completed and Signed 2025 Personal Exemption Application
  • Proof of residency (Copy of Driver’s license, state ID, or voter card)
  • Exemption specific documentation:
    • Totally Disabled: A copy of the AZ DOR Certificate of Disability, completed, stamped, and signed by a competent medical authority. Certification of Disability for Property Tax Exemption (DOR82514B)
    • Widowed: Copy of Spouse’s Death Certificate
    • Disabled Veteran: Copy of the Letter from Department of Veteran’s Affair stating summary of benefits and an honorable discharge.
  • First 2 pages of Arizona Tax Return Form 140, including any Nontaxable strike benefits, for all household members for 2024, if applicable.
  • Exemption Deadline Waiver, if applying on or after March 1st through the September 1st deadline.
No, the exemption is applied to the qualifying owner's portion of any real estate first, then to a mobile home or automobile.
Yes you do. All income from all sources (gross income) will be reviewed for this program. Gross Income is all income from any source and is not limited to cash received.

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

Please click here to apply online

You may also email your application to our office at [email protected].

USPS mail is accepted or in person applications can be completed at:

Downtown Phoenix
301 W Jefferson St 2nd Floor
602-506-3406
Walk-ins welcome

Please refer to the Personal Exemption Application (PDF) for more information.

PE Exemption Deadline Waiver (PDF) (must be accompanied with a PE Application)

PE Exemption Deadline Waiver (DocuSign) (must be accompanied with a PE Application)

SOLICITUD DE EXENCIÓN PERSONAL DE 2025 (Español) (PDF)

Income excludes Social Security and Veterans disability payments.

You must meet one of the following requirements:

  • That there are no children under age 18 living with me in my residence and that my income from all sources, together with the income of all sources of all adult children residing with me in the previous calendar year, did not exceed the statutory limit of: $38,843.
  • That there are medically or physically disabled children, or children under age 18, living with me in my residence; and that my income from all sources, together with the income from all sources of all children residing with me in the previous calendar year, did not exceed the statutory limit of: $46,600.

Submit copies of: First 2 pages of Arizona Tax Return Form 140, including any Nontaxable strike benefits, for all household members for 2024, if applicable.

Please note: additional documentation may be requested by the Assessor’s Office to verify income, if necessary.

You must meet the following requirement:

  • Income from all sources for all owners on title does not exceed $46,416 for one owner OR does not exceed $58,020 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 2024, 2023, and 2022 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 2025 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

It is NOT included for Personal Exemptions.

It IS included for Senior Valuation Protection

The exemption amount is multiplied by the percentage of disability and applied to the percentage of ownership. Example: Exemption amount for 2025 is $4,748 multiplied by 60% of disability which equals $2,848. 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 $2,848 would be applied to 50% of the LPV.

For Personal Exemptions there is no need to renew.

For Senior Valuation Protection, renewal is every 3 years.