Personal Exemptions

Personal Exemptions are part of the Office’s Valuation Relief Programs Division: Personal Exemptions are offered to eligible Widows, Widowers, and Disabled Residents. The purpose is to reduce the assessed value of property with a corresponding reduction in tax($). The Exemption is based on; income, value of property, residency and number of family members 18 years of age or older residing in the household (per state statute). This Unit reviews several thousand applications each year. Applications should be submitted by the March 1st deadline of the current year. Staff members are proud to serve the community and work with individuals in Maricopa County. Should you have any questions, please do not hesitate to contact the Senior Value Protection or Personal Exemption team members at 602-506-3591 or email

To access all forms please use the Forms Library.