The Exemption Section of the Assessor’s Office

includes Exemptions, Senior Property Freeze

and Residential Property Tax Deferral programs.


 

v    Who is entitled to an exemption? 

          Exemptions are available for qualifying widows, widowers, and totally disabled persons. 

      If qualified, how does one benefit?

          The Assessed Value of the property is reduced by no more than $3,000.00 with a  

             corresponding reduction in taxes.

      Is the exemption for my house only?

           No, the exemption is applied to the real estate first, then to a mobile home or an automobile

 

 

v    Residential Property Tax Deferral

     Arizona Revised Statutes 42-17301 through 42-17313 allow qualifying property owners to  

     defer payment of property taxes. To qualify for the deferral both the property and the

     property owner (s) must meet specific requirements. A claim for deferral may be filed with

     the Assessor’s office after January 1, but before April 1 of the tax year for which the

     deferral is claimed.

 

 

v    Senior Property Valuation Protection Option (Freeze)

        Arizona voters approved Proposition 104 in the November, 2000 General Election

          amending the Arizona Constitution. The Amendment provides for the "freezing“ of the

          valuation of  homes owned by seniors who meet statutory requirements.

 

 

 

                 243-6260 Exemptions/Property Tax Deferral Grace Gutierrez

                 243-6254 Prop. 104 (Freeze) Catrina Ruiz

 

 

                                                                                                                             

                 We encourage all who have unanswered questions to contact our office directly and

                   speak with our knowledgeable staff. We will continue to do our best to offer quality

                                  customer service and information to the taxpayers of Pima County.

 

 


NOTICE FROM THE PIMA COUNTY ASSESSOR

Effective January 2, 2003, the Exemption Section of our office

is relocating to 21 E. Congress.