Senior Property Valuation Protection
The following requirements must be met:
- The applicant’s name must be on the title of the property.
- The applicant must be a minimum of age 65 at the time the application is filed.
- The property must be the of the applicant for a minimum of two (2) years. An applicant can only have one . Rentals, duplexes, apartments, mixed use properties and properties on more than ten (10) acres do not qualify for this program.
- The applicant must have lived and owned the home for at least two (2) years prior to applying for the option.
The household income from ALL sources, including non-taxable income,
cannot exceed $36,000 for a single owner or $45,000 for two (2) or more that contribute to the household income.
These income limits are calculated annually by the . All income provided will be verified by the Assessor’s office.
Age verification (must be submitted with the application):
- Birth Certificate, passport, or valid Arizona driver's license.
Income verification (must be submitted with the application):
- Copies of your federal tax returns pages 1 & 2 (if you have business income or rent income, please provide either schedule C or E or both).
- Copies of your Social Security benefits statements.
- 1099 forms from your financial institutions.
- Copies of year end statements from your financial institutions listing interest.
If applying for the Senior Freeze Option, please be aware of the following:
- You will only benefit from the Senior Valuation Freeze program if the 2019 Limited Value (shown on your 2019 Notice of Value) is higher than your 2018 Limited Value.
- Only the Limited Value of the property will be frozen. The TAX RATES that are set by the Board of Supervisors will NOT be frozen. Your taxes will continue to fluctuate.
- Your entire property tax will be based on your Limited Value.
- Any changes to the property (such as escaped improvements or new construction) will result in the removal from the freeze option.
- If you file a Petition for Review of Valuation while the value is frozen under the Senior Freeze program, your status in the freeze program may be removed depending on the reviewing authority’s decision.
- The application period runs from the mail date of the annual Notice of Value to September 1st. You will be notified of our decision in writing by December 1st (please do not call the Assessor’s Office prior to December 1st to inquire about your application). Applications received after September 1st will be considered for the following year.
- All applications must be signed. All unsigned applications will be returned.
- Application with Instructions: Senior Property Valuation Protection Option
Applications and all necessary documents should be mailed to:
Pima County Assessor's Office
240 N Stone Ave
Tucson, AZ 85701
For more information please call (520) 724-7500