Benefits · Tax Relief
How to apply for Senior Property Valuation Protection Option (Senior Freeze)
Arizona county assessors (income limits set by the Arizona Department of Revenue)
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.
Income limits (2026): $47,712 for one owner, $59,640 for two or more owners, based on a 3-year average of total income from ALL sources (including non-taxable income). At least one owner must be 65 by September 1. This freezes the home's LIMITED VALUE, not the tax rate or the tax bill — taxes can still change. The freeze lasts 3 years and is renewable; file with the county assessor by September 1. Rentals and properties over 10 acres do not qualify.
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
Apply online: official application
By phone: 1-602-716-6843
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.
Renewals
3 years
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.
