Personal Exemptions and Senior Valuation Relief

Personal Exemptions are part of the Office’s Valuation Relief Programs Division: Personal Exemptions are offered to eligible Widows, Widowers, and Disabled Residents. The purpose is to reduce the assessed value of property with a corresponding reduction in tax($). The Exemption is based on; income, value of property, residency and number of family members 18 years of age or older residing in the household (per state statute). This Unit reviews several thousand applications each year. Applications should be submitted by the March 1st deadline of the current year. Staff members are proud to serve the community and work with individuals in Maricopa County.

The Senior Value Protection Program is part of the Assessor’s Valuation Relief Programs Division. Senior Value protection offers citizens the opportunity to freeze their property value for a period of time, primarily based on income, age and residency (primary residence). Criteria is based on state statute. Please note; this program does not freeze your property TAXES, it freezes the taxable portion of your property value (other factors may impacts your property’s final taxes). This Division typically receives several thousand applications per year. Application deadline date is typically September 1st of the current year. This program is also referred to as the “Senior Freeze”.

Should you have any questions, please do not hesitate to contact the Senior Value Protection or Personal Exemption team members using our Online Portal. Alternatively, you may reach us by calling 602-506-3591 or email

Frequently Asked Questions (FAQs)