Personal Exemptions and Senior Valuation Relief

Personal Exemptions

Personal Exemptions are part of the Office’s Valuation Relief Programs Division: Personal Exemptions are offered to eligible Widows, Widowers, Totally Disabled Residents or Disabled Veterans with an Honorable Discharge. The purpose is to reduce the Assessed Limited Property (LPV) which is the taxable amount due on one’s properties up to $4,375. This reduction may lower your tax bills or in some cases eliminate them all together if the assessed value is lower than the exemption amount. Tax Exemptions are based on residency, income and assessed limited property value. The exemption is first applied to real property, then unsecured mobile home and/or vehicle registration. 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. Application deadline date is September 30th of the current year. Application filed after March 1st must be accompanied with an Exemption Request for Redemption Waiver. Staff members are proud to serve the community and work with individuals in Maricopa County.

Personal Exemption Arizona Revised Statute A.S.R. § 42-11111

Personal Exemption Arizona Constitution Article 9 Section 2

Exemption Deadline Waiver Docusign Version – Must be submitted with Application after March 1st through September 30th Application Deadline

Senior Value Protection

The Senior Value Protection Program is part of the Assessor’s Valuation Relief Programs Division. Senior Value protection offers citizens the opportunity to freeze their property value for a period of time, primarily based on income, age and residency (primary residence). Criteria is based on state statute. Please note; this program does not freeze your property TAXES, it freezes the taxable portion of your property value (other factors may impacts your property’s final taxes). This Division typically receives several thousand applications per year. Application deadline date is typically September 1st of the current year. This program is also referred to as the “Senior Freeze”.

SVP Arizona Constitution Article 9 Section 18

File your Senior Valuation Protection application online!

2023 Senior Valuation Protection Docusign Version

Forms

View related forms at Valuation Relief Forms

You may file Online (see link above) or return your completed application with supporting documents to our office via email or fax.

FAQ

File online: Register on our Online Portal to file your personal exemption online!

Email: PE.SVP@Maricopa.gov
Para español, email asr.espanol@maricopa.gov

Mail or fax:
Attn: PE
Maricopa County Assessor
301 W Jefferson St. Phoenix, AZ 85003
Or fax to: 602-506-7620

In person: visit us at one of our Assessor Office's listed below

County Administration Building

301 W Jefferson Street
Phoenix, AZ 85003

602-506-3406
602-506-7620
Monday ‐ Friday, 8:00am ‐ 5:00pm
Schedule a virtual appointment!

Sun City CAN (Community Assistance Network)

10195 W Coggins Drive
Sun City, AZ 85351

602-506-5044
Thursday: 8:00am ‐ Noon
BY APPOINTMENT ONLY
Schedule an in-person appointment for this location!

PORA – Sun City West

13815 Camino Del Sol
Sun City West, AZ 85375

623-584-4288
BY APPOINTMENT ONLY
Call 623-584-4288 to schedule your appointment

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

  • Completed and Signed 2023 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 license physician. Add link to DOR 82514B
    • 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.
  • Income documentation from all sources, if applicable. See Income qualifications
  • Exemption Deadline Waiver, if applying between March 1st and September 30th.
Please refer to the Personal Exemptions (PDF) for more information.
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-March 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 PE.SVP@Maricopa.gov.

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

Downtown Phoenix
301 W Jefferson St 2nd Floor
602-506-3591
Walk-ins welcome

P.O.R.A. (SCWest)
13815 W Camino Del Sol
623-584-4288
By Appointment Only

Sun City CAN
10195 W Coggins Dr
623-933-7530
By Appointment Only

Please refer to the Senior Valuation Protection (PDF) for more information.

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: $36,077. 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: $43,733. 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 2022 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.

You must meet one of the following two requirements:

  • Yes, I confirm that income from all sources for all owners on title does not exceed $43,872 for one owner OR does not exceed $54,840 for two or more owners, averaged over the past 3 years. This includes Social Security and/or Veteran's disability payments. No proof of income documents required at this time.
  • Unsure, if income from all sources for all owners on title does not exceed $43,872 for one owner OR does not exceed $54,840 for two or more owners, averaged over the past 3 years. If unsure, please submit Federal or AZ Tax Returns for 2022, 2021, and 2020 for all property owners. If you did not file tax returns, please submit SSA-1099 Social Security Statement and/or any IRS-1099 forms.
  • Completed and Signed 2023 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, if applicable. See Income qualifications

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 2023 is $4,375 multiplied by 60% of disability which equals $2,265. 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, than the full $2,265 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.