Arizona Senior Property Valuation Protection (Freeze)

About This Program

Arizona's Senior Property Valuation Protection freezes the limited property value of a primary residence for 3-year cycles for qualifying homeowners age 65+, preventing increases in assessed value regardless of market changes. Income must be verified for the 3 years prior. The freeze doesn't reduce the current tax bill but prevents future increases. Apply annually with the Pima County Assessor.

Prevents future property value assessment increases; does not immediately reduce current tax bill. Savings accumulate over time as property values in area rise.

Key Details

• Must be age 65 or older on or before December 31 of application year
• Income limit: $46,416 (single owner) or $58,020 (2+ owners) in 2025
• Must have owned and resided in home for at least 2 years
• Apply between January 1 and March 1 annually
• Pima County Assessor: 520-724-8630

How to Apply

Deadline: March 1 annually