Property tax relief for seniors in Arizona

Property Tax Refund (Credit), Form 140PTC

This credit gives money back for property tax you paid on your home, or for part of your rent. You can get it even if you do not owe any income tax.

Who qualifies

For the 2025 tax year (the claim filed in 2026), you could qualify if:

• You or your spouse were 65 or older by December 31, 2025, or you got SSI during 2025.
• You lived in Arizona for the whole year.
• You paid property tax on your Arizona home, or paid rent on a home that was subject to property tax.
• Your household income was low (see the table).

The most anyone can get is $502. People with the lowest incomes get the most.

What counts as income

"Household income" means the income of you and the people who live with you, but it leaves out some of the most common income for older adults.

• Counted: wages, interest and dividends (including government bond interest), business income, net capital gains, most pensions and annuities, rent and royalties, alimony, and income from trusts, estates and partnerships.
• Not counted: Social Security, railroad retirement, veterans' disability pensions, welfare and relief payments, Arizona unemployment benefits, gifts from family or friends, and last year's 140PTC refund.

Because Social Security is not counted, many people who live mainly on Social Security can qualify even though the dollar limits look very low.

Renters

You can claim the credit for rent you paid. Your landlord fills out and signs Arizona Form 201, and you attach it to your Form 140PTC. If you rent a mobile home space, also attach a statement of the property taxes paid. If you live in a nursing home, get Form 201 from the nursing home administrator.

Only one person in a household can file a 140PTC claim each year.

How to file

1. Get Form 140PTC and its instructions from the Arizona Department of Revenue website (azdor.gov).
2. Fill it out. Owners give the property tax paid on their main home. Renters attach Form 201 from the landlord. Give your date of birth on the form.
3. Send it in. If you file a regular Arizona return (Form 140 or 140A), attach the 140PTC to it; you can e-file them together. You cannot claim the credit with Form 140EZ. If you do not have to file an income tax return, mail only the 140PTC to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ 85072-2138.
4. File on time. Late claims are not allowed. The 2025 claim was due April 15, 2026, or October 15, 2026 with an extension (Arizona Form 204 or a federal extension) filed by April 15. Claims for the 2026 tax year are due in April 2027. Check the 2026 form for its income limits.
5. Get your refund by direct deposit or by check.

Help with the form

Call the Arizona Department of Revenue at (602) 255-3381, or (800) 352-4090 from area codes 520 and 928.

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Senior Property Valuation Protection Option ("senior freeze")

This program does not lower your tax rate. It holds the value of your home for property tax purposes, so your tax bill does not go up just because home prices rise.

Who qualifies

• You are 65 or older. If two or more people own the home, at least one must be 65 or older.
• The home is your main home and you have lived there for at least two years.
• Your income is under the limit. Total income from all sources, including income that is not taxed, must be no more than 400% of the federal SSI payment for one owner, or 500% of it for two or more owners combined. For 2026, the SSI payment is $994 a month for one person. Your county assessor can tell you the dollar limit for the current year.

How to apply

1. Contact your county assessor. The assessor decides your application and reviews your income.
2. Fill out Department of Revenue form 82104, the application for the Senior Property Valuation Protection Option.
3. Ask the assessor what proof of age, residence and income to include.

After you are approved

• Your home's value stays fixed for property tax purposes while you keep qualifying.
• Reapply every three years. The assessor reviews your income at that time.
• It ends if the home is sold or given to someone who does not qualify. Tell the assessor if you move or your income goes over the limit.

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Things people miss

• Thinking your income is too high. Social Security does not count as household income for this credit.
• Thinking you must file a full tax return. If you do not have to file one, you can mail the 140PTC by itself.
• Renters skipping the credit. You can claim it for rent with Form 201.
• Forgetting to renew the senior freeze every three years.
• Missing the April deadline. File by April 15, or file an extension by then.

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Changes to watch

A 2026 legislative proposal (HCR 2009) would change how the senior valuation protection measures income, such as using an average over three years. If the legislature passes it, voters would decide. Check with your county assessor for the rules in effect.

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Free help

• Arizona Department of Revenue: (602) 255-3381, or (800) 352-4090 from area codes 520 and 928.
• Your county assessor's office for the senior valuation protection.

See all benefits in Arizona for energy help, food help and Medicaid. If you get SSI, you may qualify for the 140PTC credit at any age.

Phone numbers: Free help lines for Arizona agencies

Check what you may qualify for