Seniors Valuation Protection -

The Seniors Valuation Protection program is designed "to freeze the full cash value of a primary residence owned by seniors based on income and age."

More information is available on this program from the Maricopa County Assessor at www.maricopa.gov/assessor/pdf/property_protection.pdf or www.azleg.state.az.us/const/9/18.htm

Widows/Widowers/Disabled Exemption -

The Arizona Statutes 42-11111 provides in part:

"The property of widows, widowers and disabled persons who are residents of this state is exempt from taxation to the extent allowed by article IX, sections 2, 2.1, 2.2 and 2.3, Constitution of Arizona, and subject to the conditions and limitations prescribed by this section."

You can review the statute at the Arizona Legislature website (ALIS):

www.azleg.state.az.us/ars/42/11111.htm

The form to file is available at the Arizona Dept. of Revenue site:

www.revenue.state.az.us/forms/Property/82514bf.pdf

The Elderly Assistance Fund (EAF) was established by the Board of Supervisors in February 2007. The Maricopa County Treasurer's Office administers the fund to reduce the property tax of qualified elderly taxpayers.

Qualified applicants have limited income, live within an organized school district, and have enrolled in the Seniors Valuation Protection program. If you do not live within an organized school district, you already have reduced property tax rates since you are not funding a local school system, and therefore do not qualify for the EAF.

The EAF collects money from Certificates of Purchase (CP) redemptions; the difference between the statutory rate of 16% and the rate stated on the CP is deposited into the fund. On June 30th of each year, the County Treasurer determines the amount of funds available and the number of qualified taxpayers who have applied. The monies in the fund will be distributed proportionately to these individuals to reduce the primary school district taxes that are levied against property for the following Tax Year.

For more information or to determine your eligibility status, please visit the Frequently Asked Questions page or contact our customer service department at (602) 506-8511.