These Counties in Arizona Have Senior Tax Exemption in 2025

Arizona, with its warm climate, affordable living, and scenic beauty spanning the Sonoran Desert to the pine forests of the north, has long been a haven for retirees. With over 1.5 million people aged 65 and older living in the state’s diverse cities—including Phoenix, Tucson, Mesa, Chandler, and Prescott—Arizona works actively to provide tax relief for seniors, especially through property tax exemptions and valuation protection programs. For 2025, several Arizona counties are offering specific senior tax exemption programs designed to help older residents stay in their homes and ease the financial burdens that can come with a fixed income. In this long-form article, we’ll break down which counties offer these exemptions, how the programs work, key statistics, and what seniors need to know to benefit.

Understanding Senior Tax Exemption in Arizona

Arizona’s tax structure is notable for being retiree-friendly, with a flat 2.5% income tax rate statewide and no estate or inheritance tax. But property taxes can still be significant—averaging 0.45% of a home’s assessed value, but ranging from $3.90 per $100 in Greenlee County to as high as $13.54 per $100 in Pima County.

To offset these costs, Arizona law enables counties to provide programs focused on easing the property tax burden for seniors. The most prominent is the Senior Property Valuation Protection Option, commonly called the “Senior Freeze,” alongside personal property exemptions for qualifying individuals.

Key Features of Arizona’s Senior Tax Programs

1. Senior Property Valuation Protection (Senior Freeze):

Freezes the limited property value (LPV) used for calculating taxes on a primary residence.
Available to those aged 65+ meeting residency and income requirements.
The freeze typically lasts three years; renewal is required at the end of each period.
Freezing LPV does not freeze the tax bill itself but does insulate homeowners from increases in property assessment values, a common challenge as real estate prices climb.

2. Personal/Disabled Exemptions:

Reduces the assessed value on which property taxes are based.
Also extends to widows, widowers, disabled residents, and disabled veterans, with income and value thresholds.

For 2025, the exemption amount is $4,748. Income limits for the valuation freeze stand at $46,416 for a single owner and $58,020 for two or more owners on the title.

Counties with Senior Property Tax Exemptions in 2025

Below is a breakdown by county, focusing on significant Arizona locations and the programs they offer for the 2025 tax year.

1. Maricopa County

Home to Phoenix, Mesa, Chandler, Scottsdale, and Glendale, Maricopa County is Arizona’s most populous region.

Programs Available: The county features “Senior Freeze” (Valuation Protection) and the Elderly Assistance Fund, which can further reduce school district taxes for those on the Senior Freeze program.
Requirements: Age 65+, primary residency for at least 2 years, meet income limits.
2025 Deadlines: Applications must be filed by September 1, 2025.

2. Pima County

Including Tucson, Oro Valley, Sahuarita, and Marana, Pima County has a notable senior population with median home values around $264,000 in Tucson.

Programs Available: Senior Valuation Freeze for qualifying homeowners.
Requirements: Same as statewide—age, income, and residency.
Note: The property tax rate here is among the highest in Arizona, making the freeze particularly valuable.

3. Mohave County

Encompassing Lake Havasu City, Kingman, and Bullhead City, Mohave County is a favorite for sun-seeking retirees.

Programs Available: Senior Property Valuation Freeze from January 2 through September 1, 2025.
Specialities: The county actively promotes the program to help seniors in communities with seasonal population surges.

4. Yavapai County

Including Prescott, Prescott Valley, Cottonwood, Sedona (partial), and Chino Valley, Yavapai County is a top choice for retirees seeking cooler mountain climates.

Programs Available: Senior Property Valuation Freeze, often promoted as the “Senior Property Valuation ‘Freeze’ Program.”
Deadlines: September 2, 2025 for the 2026 tax year.

5. Cochise County

Home to Sierra Vista, Douglas, and Bisbee, Cochise County serves retirees drawn to the southeast’s history and lower cost of living.

Programs Available: Senior Property Valuation Freeze for those meeting income and residency criteria.
2025 Income Limits: $46,416 (single owner), $58,020 (two or more).
Processing: Applications notified by December 1 of status.

6. Gila County

Cities like Globe, Payson, and Star Valley have a growing senior contingent taking advantage of the county’s property tax relief.

Programs Available: Senior Property Exemption with a $4,748 limit for 2025.

7. Pinal County

The rapidly growing Pinal County includes Apache Junction, Casa Grande, and Florence.

Programs Available: Senior Freeze; similar age, income, and residency requirements.
Application Window: March 1 through September 1, 2025.

8. Yuma County

Bordering California and Mexico, Yuma County’s snowbird population swells each winter.

Programs Available: Senior valuation freeze; details mirror standard state policy.

Eligibility: Who Qualifies for the Senior Tax Exemption?

When it comes to qualifying for the senior valuation freeze or exemption, there are consistent criteria throughout the state:

Age: At least one owner listed on the title must be 65 years or older by the year of application.
Residency: The property must be the primary residence (occupied at least 9 months a year in most counties); at least 2 years of continuous occupancy before applying.
Income: For 2025, the combined income of all property owners must be under $46,416 (single owner) or $58,020 (two or more owners). All sources, including Social Security and non-taxable income, are counted.
Documentation: Proof of age, residency, and total household income over the previous three years is required (examples: driver’s licenses, federal tax returns, Social Security statements).
Application Deadline: Varies county to county, but generally by September 1, 2025, for the tax year or by specified dates for following years.

Senior Tax Exemption: Impact and Statistics

Statewide Reach: In 2022, there were approximately 936,262 age-based exemptions claimed on Arizona tax returns. With a senior population now exceeding 1.5 million, and household incomes often fixed, these exemptions play a crucial role in supporting financial security.

Financial Relief: The Senior Freeze, by holding assessed values steady, provides significant relief, especially as many Arizona counties have seen home price appreciation above the national average. In Maricopa County alone, the difference can mean blocking thousands in potential future assessed valuation increases.

Income Tax Rebate: For tax year 2025, Arizona is providing a one-time $250 income tax rebate for taxpayers aged 65 or older—reflecting an estimated $175.5 million outlay to around 702,000 qualifying seniors.

Cities Where Seniors Benefit the Most

The following Arizona cities stand out for seniors seeking tax relief:

Phoenix: Largest senior population, extensive outreach for Senior Freeze program.
Tucson: Higher property tax rates make programs more impactful.
Mesa: Large retiree communities, active county resources.
Prescott: Highest proportion of seniors per capita in the state.
Lake Havasu City: Known for snowbirds and retirees taking advantage of Mohave County’s program.
Casa Grande: Rapidly growing population and county-level supports.

How to Apply for Senior Tax Exemption in Arizona Counties

Step 1: Gather Documentation (age, income, residency)
Step 2: Download or request application forms from your county Assessor’s Office (can often file online in Maricopa and Yavapai counties)
Step 3: Submit application by the county’s deadline (usually September 1 annually)
Step 4: Await notice—qualifying homes see the LPV frozen for the following three years.

Tip: If you are unsure of details, the county Assessor’s page often has a FAQ, required income forms, and staff to help with the paperwork.

Frequently Asked Questions

Q: Does a Senior Freeze mean my property taxes won’t increase?
A: The freeze applies only to the assessed valuation, not the tax rate. If your city or county rates go up, your taxes could still rise, but you’ll avoid increases from rising assessed values.

Q: Can I apply if I recently moved to Arizona?
A: No, you must have owned and lived in your home as your primary residence for at least 2 years prior to the application.

Q: Are there exemptions outside of property taxes?
A: Yes! Age-based income tax exemptions are available, and low-income seniors may also claim a property tax refund.

Conclusion

With over 200,000 senior residents expected to file for exemptions and valuation freezes in 2025, Arizona continues to be a standout state for those looking to retire with security and dignity. From bustling Maricopa County to the quiet mountain retreats of Yavapai, and the rugged southwestern border of Yuma, counties across Arizona are committed to helping seniors remain in their homes and communities.

If you are a retiree or soon-to-be-retiree living in Phoenix, Tucson, Prescott, Lake Havasu City, or anywhere else in the Grand Canyon State, now is the time to explore these valuable programs. Begin your application as soon as possible and consult your local Assessor’s Office to secure these meaningful tax benefits for the coming years.