Az state property tax credit

Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.

Arizona Program Overview

Property Tax-Aide features two widely available property tax relief programs for older residents, the Senior Citizen Property Tax Refund Credit, which is available to both homeowners and renters, and the Senior Property Valuation Protection, also known as Senior Freeze.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Senior Citizen Property Tax Refund Credit

Eligible taxpayers 65 years of age or over receives a refundable credit on the state’s income tax for a portion of property taxes or rent paid. The credit is based on both income and taxes or rent, larger credits for lower income applicants. The maximum credit is $502.

Eligibility

• Eligible applicants must be at least 65 years old or older during the taxable year or if under 65 and a recipient of Supplement Security Income.
• Applicant must have resided in Arizona the whole year and paid property taxes or rents for the entire year.
• They must also occupy their property as a primary residence
• Your total household income was less than $3,751 if you lived alone. If others lived with you, your total household income was less than $5,501. The income requirement excludes social security benefits, railroad retirement benefits, and veteran’s disability pensions.

Application Deadline

Form 140PTC is due by April 15, 2024. File your claim as soon as you can after January 1, 2024 but no later than April 15, 2024.

Required Documentation

• State Personal Income Tax Return either Form 140 or Form 140A, but not Form 140EZ
• An individual who is filing an individual income tax form (140 or 140A) and claims a property tax credit on that return is required to complete Form 140PTC and include it with their tax return.
• Proof of SSI payments
• If owner, proof of property taxes paid in 2022
• If renter, proof or property taxes paid by landlord on your portion of rent include Form 201

Additional Information & Resources

For more information about the credit and to access the application forms, visit the Arizona Department of Revenue website

If you are unable to find the answers to your questions on the ADOR website, you can contact Customer Care:

Phone:
(602) 255-3381

Toll-free: (Toll-free calls are accepted nationally, internationally, and all areas of Arizona except from the Phoenix Metro area codes 602, 480, 623)
(800) 352-4090

Senior Property Valuation Protection (Senior Freeze)

The Senior Valuation Protection Option freezes the property valuation of residential homeowners who are 65 years of age or older if they meet specific qualifications and make application to the County Assessor. The valuation freeze is for three years and may be renewed at the end of the third year. This does not freeze your property tax bill, but it does freeze the property valuation.

Eligibility

• The resident may apply for a property valuation protection option after residing in the primary residence for 2 years.
• At least one owner, if multi-owners, must be at least 65 years old
• Total income from all sources, including nontaxable income, of less than the following amounts of the supplemental security income benefit rate. For applications filed in 2024 the income level is the average of the three prior years, 2021, 2022, and 2023 and cannot exceed $45,264 for one owner OR does not exceed $56,580 for two or more owners, averaged over the past 3 years.

Application Deadline

• Application submitted between January 2 through September 1, 2024 to freeze the 2025 values
• E-filing is available in Maricopa County, but user needs to create an account. All other counties require application be submitted to the county assessor, including Apache, Cochise, Coconino, Graham, La Paz, Mohave, Navajo, Santa Cruz, Pima, Pinal, Yavapai, and Yuma.
• To remain eligible, the owner is required to renew the valuation protection option during the last six months of the three-year period on receipt of a notice of reapplication from the county assessor.

Required Documentation

• Income verification of each of the three years for all owners is required, which includes W-2's, 1099's and tax return. Other examples of acceptable income verification are also available.
• Proof of age is required, including birth certificate, driver's license, passport.
• Proof of residency: driver's license, tax returns or voter registration showing the physical address for 2 years prior to application, etc.

Additional Information & Resources

For more information about this program or how to access your county’s application, please refer to the Arizona County Assessors contact list to locate the contact information for your county assessor.

Your Resources

Your state accepts digital and mailed applications

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.