Valuation Relief Programs

Qualifying individuals and non-profit organizations may apply for a reduced tax through the following valuation relief programs. Taxpayers and Non-Profit Organizations seeking to apply for exemption after the annual March 1st filing deadline, , must provide the Assessor with an approved Board of Supervisors Petition For Redemption of Property Tax Exemption Waiver.

Individual and Non-Profit/Organization Exemptions

Real and personal property is subject to taxation unless it falls under one of the types of property exempted by the Arizona constitution. These exemptions are covered under . Some examples are: qualifying widows and widowers, 100% disabled persons, disabled veterans, qualifying religious organizations and qualifying educational facilities.

Senior Valuation Protection

The Senior Valuation Protection program enables qualified seniors to have their Limited Value frozen, which is the basis for all property taxes, frozen in 3 year increments to protect against the potential of an increasing real estate market. The freezing process helps to stabilize one of the components of the property tax bill, it does not freeze full cash value nor property taxes.This program is not an exemption nor does it eliminate the potential for property taxes to increase from year to year, it simply freezes the portion of the property’s value used to calculate the annual property tax bill.