Who qualifies for the Homeowner rebate (additional state aid for education) in Arizona?

Your primary residence is classed as Class 3 (owner-occupied), including an owner-occupied mobile home. Not for second homes. There is no income test. The state pays 50% of your school district primary tax, up to $600 per parcel, and your bill is reduced by that amount. Deadline: Class 3 must be in place for that tax year. In Maricopa County, a class change approved before July 1, 2026 applies to 2026 and 2027. Filed after July 1, it applies to 2027 only.

Who qualifies for the Veteran with a partial disability exemption in Arizona?

An Arizona resident veteran with an honorable discharge and a nonservice-connected disability or a service-connected disability below 100%. Income and total assessed value limits apply. For tax year 2026, $4,873 of assessed limited property value, multiplied by your disability percentage and your ownership share. Maricopa example: a 60% disability gives $2,924 before the ownership share. Deadline: February 28, or September 1 with an approved waiver.

Who qualifies for the Senior property valuation protection (senior freeze) in Arizona?

At least one owner is 65 or older. The home has been your primary residence for at least two years. The income of all owners, averaged over three years, is within the limit. Social Security and veterans' disability payments count as income here. Freezes your limited property value for three years. Tax rates can still change your bill. 2026 income limits: $47,712 for one owner, $59,640 for two or more owners.

Who qualifies for the Property tax refund credit (Form 140PTC) in Arizona?

A full-year Arizona resident who is 65 or older or gets SSI, with household income under the legal limit, who paid property tax or rent. A refundable income tax credit. Deadline: The income tax due date.

Rules by state / Arizona

Arizona property tax, line by line.

Your county treasurer sends one property tax bill a year. The county assessor sets your value and legal class. The bill lists every taxing district, such as the county, city, school, community college and special districts. There is no state property tax bill.

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At a glance

Who sends the bill: The county treasurer. The county assessor sets your value and legal class.
When it comes: Usually in September, after tax rates are set.
When it's due: Two halves. First half due October 1 and late after November 1. Second half due March 1 and late after May 1.
If you pay late: Late tax adds interest.
Value is set as of: January 1 of the tax year. The assessor mails a notice of value early in the year. The tax is billed the following fall.
Limits on increases: Limited property value generally can't rise more than 5% a year, except for new construction, changes in use and splits. Full cash value (market value) can move freely. A separate 1% constitutional cap can lower the primary tax in some cases.

Bill dates source · Assessment source

What may come off

6 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homeowner rebate (additional state aid for education)

Who: Your primary residence is classed as Class 3 (owner-occupied), including an owner-occupied mobile home. Not for second homes. There is no income test.
What you get: The state pays 50% of your school district primary tax, up to $600 per parcel, and your bill is reduced by that amount.
How to apply: No separate application. Once your home is Class 3 it shows on the bill as state aid or a similar credit line. To get Class 3, tell your county assessor the home is your primary residence.
Deadline: Class 3 must be in place for that tax year. In Maricopa County, a class change approved before July 1, 2026 applies to 2026 and 2027. Filed after July 1, it applies to 2027 only.
If you're late: A missed Class 3 filing does not reach back to earlier years.
After that: Class 3 stays until ownership or occupancy changes. The assessor can ask you to respond.

Source

Widow, widower, or totally and permanently disabled exemption

Who: An Arizona resident who is a widow, widower, or has a total and permanent disability, within the income and assessed value limits. The Maricopa Assessor says Social Security, military retirement and veterans' disability payments don't count as income.
What you get: For tax year 2026, $4,873 off your assessed limited property value. You get nothing if your total assessed value is over $36,454. Income limit is $39,865 with no minor children at home, or $47,826 if a minor child or a child with a disability lives in the home.
How to apply: Apply with your county assessor. For disability you need a certificate signed by a physician, psychiatrist, physician assistant, nurse practitioner or chiropractor.
Deadline: February 28. September 1 if you have an approved exemption-deadline waiver. Mohave County took 2026 applications January 2 through February 28, 2026, postmarked by February 28.
If you're late: The September 1 waiver is the late path Maricopa states. No multi-year refund was found.
After that: Every year.

Source

Veteran with a partial disability exemption

Who: An Arizona resident veteran with an honorable discharge and a nonservice-connected disability or a service-connected disability below 100%. Income and total assessed value limits apply.
What you get: For tax year 2026, $4,873 of assessed limited property value, multiplied by your disability percentage and your ownership share. Maricopa example: a 60% disability gives $2,924 before the ownership share.
How to apply: Apply with your county assessor. Bring your discharge papers and VA rating letter.
Deadline: February 28, or September 1 with an approved waiver.
If you're late: September 1 waiver only, as stated by Maricopa.
After that: Every year.

The official page

100% service-connected disabled veteran exemption (and surviving spouse)

Who: A veteran with a 100% VA service-connected rating, or total disability based on individual unemployability. The surviving spouse of a veteran who qualified keeps the full exemption on the primary residence. A home owned with the veteran's spouse is treated as owned by the veteran.
What you get: Your primary residence is fully exempt. The statute doesn't state an income test, but the Maricopa FAQ says income limits apply to all exemption programs. Check with your assessor.
How to apply: Apply with your county assessor, with VA documentation.
Deadline: February 28, or September 1 with a waiver, if the assessor requires a yearly application.
If you're late: Confirm with the assessor. The statute and the county FAQ disagree on the income test, so don't assume a denial is correct without reading the current law.
After that: Maricopa treats exemption applications as yearly.

The official page

Senior property valuation protection (senior freeze)

Who: At least one owner is 65 or older. The home has been your primary residence for at least two years. The income of all owners, averaged over three years, is within the limit. Social Security and veterans' disability payments count as income here.
What you get: Freezes your limited property value for three years. Tax rates can still change your bill. 2026 income limits: $47,712 for one owner, $59,640 for two or more owners.
How to apply: File Form 82104, Senior Property Valuation Protection Option, with your county assessor.

Source

Property tax refund credit (Form 140PTC)

Who: A full-year Arizona resident who is 65 or older or gets SSI, with household income under the legal limit, who paid property tax or rent.
What you get: A refundable income tax credit.
How to apply: File Arizona Form 140PTC with the Arizona Department of Revenue.
Deadline: The income tax due date.
If you're late: A late claim without an extension is barred.
After that: Every year.

Source

Think your value is too high?

Asking for a lower full cash value and limited property value

Free review: Yes. File a petition for review with your county assessor. It includes a meeting with the assessor's office.
Formal appeal: The county board of equalization or the State Board of Equalization, depending on the county and property, then Arizona Tax Court.
Deadline: File the petition within 60 days after the notice of value is mailed. The fall tax bill is not the appeal deadline.
Fee: No fee for the assessor petition or the board. Tax Court has a filing fee.
Good to know: Watch the date on your notice of value, because the deadline starts when it is mailed, not when you get your bill.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Secondary taxes, including voter-approved bonds and overrides, except where an exemption lowers your limited value or a 100% disabled veteran exemption covers the whole home.
The part of the school primary tax above the $600 rebate cap.
Special assessments that are not based on value.
Tax rate increases during a senior freeze.
Class 4 tax on a home that is not your primary residence, which gets no rebate and no senior freeze.

The bill lists every taxing district: county, city, school, community college, and special districts such as fire, flood and irrigation. Class 3, the 5% limited value cap, the $600 rebate and the exemptions reduce tax based on value. Street improvement and similar assessments are often a separate charge based on frontage or parcel, and the widow, disability and veteran exemptions don't reduce them.

Watch out. Class 3 is not automatic if you miss a notice. In Maricopa County, a civil penalty equal to the prior year's state-aid credit may apply if you don't answer a class notice.

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Rules checked October 28, 2026 against official Arizona sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.