Maricopa County Senior Property Tax Freeze
Maricopa County, AZ: Arizona homeowners 65 or older with average income of $47,712 or less (one owner) or $59,640 or less (two or more owners) can freeze their home's taxable value for three years. Apply by September 1.
Arizona Senior Property Valuation Protection (Senior Freeze) in Maricopa County
| Who qualifies | At least one owner 65+; primary residence; lived in Arizona 2+ years |
|---|---|
| Income limit | $47,712 for one owner, $59,640 for two or more owners (3-year average income from all sources) |
| Benefit | Freezes the Limited Property Value of your home for a renewable 3-year term |
| Deadline | September 1 |
| Where to apply | Your county assessor |
Official Maricopa County page: https://mcassessor.maricopa.gov/page/homeowners/exemptions/
Common questions
What is the income limit for the Arizona senior freeze?
$47,712 for one owner or $59,640 for two or more owners, averaged over the last three years and counting income from all sources.
Does the senior freeze freeze my tax bill?
It freezes the taxable (Limited Property) value, not the tax rate, so the bill can still change if rates change.
How long does the freeze last?
Three years, and you can renew it if you still qualify.
When is the deadline?
September 1.
Related
- Maricopa County, AZ property tax rate
- AZ property tax overview
- Pima County Senior Property Valuation Freeze
Last reviewed October 31, 2026. Figures come from the official sources linked above for the tax year shown. Rules and amounts change each year; confirm your eligibility with the Maricopa County assessor or tax office before you apply. This page is general information, not tax or legal advice.