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 $4,748. 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 February 28th deadline of the current year. Application deadline date is September 1st of the current year. Application filed on or 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.
Please click here to apply online
Personal Exemption Arizona Revised Statute A.S.R. § 42-11111
Personal Exemption Arizona Constitution Article 9 Section 2
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 impact your property’s final taxes). This Division typically receives several thousand applications per year. Application deadline date is September 1st of the current year. This program is also referred to as the “Senior Freeze”.
Please click here to apply online
SVP Arizona Constitution Article 9 Section 18
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 mail, email or fax.
FAQ
File online: File your Personal Exemption Online!
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.
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)
Please refer to the Senior Valuation Protection (PDF) for more information.
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.