Senior Property Valuation Protection





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Assessment Freeze


The value of the primary residence remains fixed at the full cash value in effect for three years after the application is made. Applications made in 2018 provide protection for years 2019 through 2021 as long as the owner remains eligible. Applications made in 2017 provide protection for years 2018 through 2020 as long as the owner remains eligible. Applications made in 2016 provide protection for years 2017 through 2019 as long as the owner remains eligible. The value remains at this level even if the value declines. Any changes to the property such as new construction or demolition will change the full cash value and will result in the removal of the freeze.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Eligible property is limited to owner's primary residence, including not more than 10 acres of undeveloped appurtenant land.

Eligibility Criteria



Income Ceiling

Principal Residence

Other Criteria

Description of Eligibility Criteria

The resident may apply for a property valuation protection option after residing in the primary residence for 2 years. The owner must be at least 65 years old with a total income from all sources, including nontaxable income, of less than 400% for one person or 500% for property owned by two or more persons of the supplemental security income benefit rate the following amounts of the supplemental security income benefit rate. For applications filed in 2018 the income level is the average of the three prior years, 2015, 2016, and 2017 and cannot exceed $35,000 for a sole owner and $45,000 for two or more owners.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State statutes are silent on the funding for this program.

Record ID



To remain eligible, the qualifying resident must reapply for the program every 3 years. The assessor shall review the owner's income qualifications using the owner's average total income during the previous 3 years. To be eligible for the property valuation protection, the resident shall make application and furnish documentation required by the assessor on or before 1 September. If the resident fails to file the application on or before 1 September, the assessor shall process the application for the subsequent year. Application filed in 2019 provides protection for years 2020 through 2022 and is based on income from 2016, 2017, and 2018. Application filed in 2018 provides protection for years 2019 through 2021 and is based on income from 2015, 2016, and 2017. When the owner sells the home or otherwise becomes ineligible for the program, the property's valuation will revert to its current full cash value.


Source Constitution: 
Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2018 Senior Valuation Protection Information and Application
[ Accessed 09/05/2018]
View Archived Source

Senior Property Valuation Protection Option
[ accessed 04/05/2019]
View Archived Source

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