Arizona’s Senior Property Valuation Protection Option, usually called the “senior freeze,” lets older homeowners with modest incomes lock the taxable value of their home for three years at a time [1]. It doesn’t freeze the tax bill itself. Your county assessor runs the program, and you have to apply.
At a glance
- Age
- At least one owner 65 or older [1][2]
- Income limit, 2026
- $47,712 for one owner; $59,640 for two or more [1]
- What's frozen
- Limited Property Value, for 3 years [1]
- Apply (Maricopa County)
- January 1 to September 1 [1]
- Renew
- Every 3 years [1]
| Owners on title | Income limit | How income is counted |
|---|---|---|
| One owner | $47,712 | All sources, averaged over 3 years |
| Two or more owners | $59,640 | All sources, all owners, averaged over 3 years |
What the freeze does
Your home’s property tax is figured from its Limited Property Value , or LPV. The senior freeze holds your LPV at the current tax year’s value for three years in a row [1].
What it doesn’t do: freeze your bill. Your taxes can still go up or down because tax rates change [1][2].
Who qualifies
You may qualify if all of these are true [1][2]:
- Age: at least one owner is 65 or older when applying.
- Primary residence: the home is your main home, lived in for at least nine months of the year [2].
- Two years in the home: you’ve lived there at least two years before applying [1][2].
- Income: combined income from all sources for all owners on title is no more than $47,712 (one owner) or $59,640 (two or more owners), averaged over the past three years [1].
Income here means everything, taxable or not. Maricopa County says it includes Social Security and VA disability payments, and that business income must be declared even if it’s a loss [1].
How and when to apply
Apply with your county assessor. In Maricopa County, applications are accepted January 1 through September 1 of the tax year, and late applications roll to the next year [1]. Other counties set similar windows; Yavapai County, for example, listed September 2, 2025 as the deadline for the 2026 tax year [2].
What you’ll need in Maricopa County [1]:
- The first two pages of your Form 1040 for the last three years (2023 to 2025 for a 2026 application), for every owner.
- If you didn’t file returns, your SSA-1099 and other 1099 forms for those years.
You have to renew every three years to keep the freeze [1].
Widow, widower and disability exemption
Arizona also has a separate personal exemption that cuts the taxable value of a home for widows, widowers, people who are totally and permanently disabled, and disabled veterans. You can hold only one personal exemption, even if you fit more than one group [1].
| Item | 2026 figure |
|---|---|
| Exemption amount (assessed LPV) | $4,873 |
| Total assessed value of all Arizona property owned, no more than | $36,454 |
| Household income limit, no children under 18 | $39,865 |
| Household income limit, with children under 18 or disabled children | $47,826 |
| Application deadline | February 28 |
The 2026 exemption is $4,873 of assessed value. To qualify, the total assessed value of all the Arizona property you own can’t be more than $36,454, which Mohave County explains is up to $364,540 of Limited Property Value on residential property [3]. Household income can’t exceed $39,865, or $47,826 if children under 18 live in the home [3][1]. For this exemption, Social Security, military pensions and VA disability payments don’t count as income [1].
Applicants must be Arizona residents. Widows and widowers provide a copy of the spouse’s death certificate; totally disabled applicants provide a certification of disability from a qualified medical provider, or a VA letter [3].
Where to apply
- Maricopa County Assessor: mcassessor.maricopa.gov, (602) 506-3406 [1].
- Yavapai County Assessor: Prescott (928) 771-3220, Cottonwood (928) 639-8121 [2].
- Other counties: contact your county assessor’s office. Each runs both programs for homes in its county.
Sources
Common questions
What are the 2026 income limits for Arizona's senior freeze?
$47,712 for one owner and $59,640 for two or more owners, counting income from all sources for all owners on title, averaged over the past three years. Social Security and VA disability payments count.
Does the Arizona senior freeze freeze my property tax bill?
No. It freezes your home's Limited Property Value for three years. Your tax bill can still change if tax rates change.
When do I apply for the senior freeze in Maricopa County?
Between January 1 and September 1 of the tax year. Late applications roll to the next year. You have to renew every three years.