How to apply for Senior Property Valuation Protection Option (Senior Freeze)

Who it's for

This program freezes the taxable (limited) value of the home for Arizona homeowners age 65 or older, so that value can't rise while you qualify. To qualify, at least one owner must be 65+, you must have owned and lived in the home for the prior two years as your primary residence, and your 3-year-average total income from all sources must be $47,712 or less (one owner) or $59,640 or less (two or more owners). Apply to your county assessor on Form 82104 by September 1.

What you'll need

• Form 82104 (Senior Property Valuation Protection Option)
• Arizona driver's license/ID (proof of age and residency)
• Income documentation for the prior 3 years (tax returns, SSA-1099, 1099s)

Where to apply

What to say when you call

"Hello, I'm calling to ask about Senior Property Valuation Protection Option (Senior Freeze). I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need form 82104 (Senior Property Valuation Protection Option), arizona driver's license/ID (proof of age and residency), income documentation for the prior 3 years (tax returns, SSA-1099, 1099s) — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Confirm you meet the basic requirements: at least one owner must be age 65 or older by September 1, you must have owned and lived in the home as your primary residence for the prior two years, and your 3-year average total income from all sources must be $47,712 or less (one owner) or $59,640 or less (two or more owners). Note that rental properties and properties over 10 acres do not qualify.
2. Gather your required documents: a completed Form 82104 (Senior Property Valuation Protection Option), your Arizona driver's license or state-issued ID as proof of age and residency, and income documentation for the prior three years — such as tax returns, SSA-1099s, and other 1099s. Income from ALL sources, including non-taxable income, must be included.
3. Obtain Form 82104 from your county assessor's office or by calling 1-602-716-6843.
4. Submit your completed Form 82104 and all supporting documents to your county assessor online or by phone at 1-602-716-6843. Applications must be received by September 1.
5. Keep copies of everything you submit for your records.

What to expect: After submitting, your county assessor will review your application and documents. Processing times vary, so contact your county assessor's office directly for an estimate. If approved, the limited (taxable) value of your home will be frozen — meaning it cannot rise while you remain qualified. Keep in mind that this freezes the home's limited value only, not the tax rate or your tax bill, so your property taxes can still change. The freeze lasts three years. You will need to reapply every three years by the September 1 deadline to keep the benefit in place.

Renewals

3 years