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 $4,476. 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.
Exemption Deadline Waiver Docusign Version - Must be submitted with Application after March 1st through September 30th Application Deadline
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”.
You may file Online (see link above) or return your completed application with supporting documents to our office via email or fax.