FAQ - Regarding Elderly Assistance

  • How can I sign up for the Elderly Assistance Fund?

    To be eligible, you must meet the income requirements and have enrolled in the Seniors Valuation Protection program. You must live within an organized school district and subscribe to Seniors Valuation Protection to be automatically eligible for the Elderly Assistance Fund.

  • If I am already enrolled in the Seniors Valuation Protection program, why would I not be eligible for the Elderly Assistance Fund?

    If you live outside an organized school district, you already have the benefit of reduced property tax rates because you are not funding a local school system. The Elderly Assistance Fund is designed to help low income elderly citizens who pay the additional burden of school district taxes.

  • I am already enrolled in the Seniors Valuation Protection program. Will I automatically receive a credit on my next tax bill?

    You will receive a credit if you meet the following requirements:

    • Reside in an organized school district (this excludes areas such as Sun City and Sun City West).
    • Have been in the Seniors Valuation Protection program at least one full year.
    • Qualify for a credit of at least $2 or more.
  • Who created the Elderly Assistance Fund?

    The EAF was established by the Board of Supervisors (ARS 42-17401).

  • How is the amount of credit determined for each taxpayer?

    Per ARS 42-17401 , the County Treasurer shall determine the total amount of monies in the Elderly Assistance Fund and the total number of qualified individuals who live in the County. The County Treasurer shall use the monies in the fund to proportionately reduce the primary school district taxes that are levied against the property of all qualified individuals in the County for the following tax year.

  • What are my Primary School Taxes that can be reduced by Elderly Assistance?

    Depending on where you live, a reduction may be against taxes that your schools levy on the following:

    1. Maintenance & Operation
      • Accounts for all financial resources of the district except those required to be accounted for in another fund.

    2. Special Improvements
      • Accounts for special assessments to finance the improvement of public ways adjacent to school property.

    3. Capital Outlay
      • Improvements to land and buildings, furniture, and vehicles.

    4. Soft Capital
      • Short term capital items for technology; text books and instructional aid.

    5. Additional Aid to Education
      • Additional tax assessed to those district's geographic area not eligible to receive equalization ARS 15-992

    6. State Aid
      • Reduction (tax credit) for homeowners (owner-occupied) in primary property tax levied by school districts in your area. This amount will be reimbursed to School Districts from the State through the County Treasurer.

  • I live in a manufactured home. Do I qualify for the Elderly Assistance Fund?

    Low income seniors whose primary residence is a mobile or manufactured home are eligible for the Elderly Assistance Fund as long as they are enrolled in the Seniors Valuation Protection.

  • I have an unsecured mobile home, do I qualify?

    Both Secured and Unsecured property qualify.

  • When are monies from the Elderly Assistance Fund distributed to the school districts?

    The Elderly Assistance Fund money is distributed to the schools early in the tax year when the rates are calculated.

  • How do I know if I received benefit from the Elderly Assistance Fund?

    You will see the amount applied to your education taxes on your tax statement.

  • I qualify and live in an organized school district, and I have a low property tax. Why did I not receive any Elderly Assistance Funds?

    The Elderly Assistance Fund will not be provided to amounts less than $2.00.


Seniors needing additional property tax relief and Arizonans not required to file individual income taxes may be able to take advantage of state tax credits

Individual income tax filing season in the state provides potential benefits for Arizonans whose income level is below minimum threshold limits and not required to file an individual income tax return or are seniors who own a residence.

Both may still be eligible for state tax benefits by submitting two forms available through the Arizona Department of Revenue - Form 140ET Credit for Increased Excise Taxes or Form 140PTC Property Tax Refund Claim.

  • Form 140PTC is used by qualified individuals to claim a refundable income tax credit for taxes paid on property located in Arizona that is either owned by or rented by the taxpayer. Form 140PTC provides a tax credit of up to $502. To claim a property tax credit, you must file your claim or extension request by April 15, 2020. You cannot claim this credit on an amended return if you file it after the due date.
  • Form 140ET is used by individuals not required to file an Arizona individual income tax return but qualify to claim the refundable excise tax credit. The maximum credit available for the increased excise tax (Form 140ET) is $100 per household. An excise tax is a tax levied on certain goods by the state or federal government such as fuel, cigarettes, cellphones and alcoholic beverages.

Individuals not filing an income tax return and claiming both credits need only to complete Form 140PTC. However, individuals not submitting a tax return and not claiming the property tax credit must complete Form 140ET to claim the credit for increased excise taxes.

To determine eligibility for either Form 140PTC or Form 140ET, see form instructions at www.azdor.gov/Forms/Individual.

To close this window, press Esc or click anywhere outside this window.



Terms of Use

The Maricopa County Treasurer has made every effort to ensure that the information contained on this Web site is accurate and current. However, the Treasurer’s Office does not guarantee that each and every item of information is completely accurate. Therefore, the user is advised to make his or her own independent analysis and investigation, rather than reliance on this information. The Maricopa County Treasurer’s Office hereby disclaims liability for any damages, direct or indirect, arising from use of or reliance upon this information.

Recommended Settings

Adobe Reader (available free of charge from Adobe Systems) is required to view some content on this site. After installing Acrobat Reader on your computer, you will be able to view and print PDF files.

This web site uses style sheets. If style sheets have been disabled on your browser, pages may appear different than originally designed. To view this site properly, style sheets should be enabled on your browser.

We recommend viewing this web site with the following browsers:

  • Windows
    • Microsoft Internet Explorer 8.0 or higher
    • Chrome
    • Firefox
  • Macintosh
    • Safari 5.1.7

To close this window, press Esc or click anywhere outside this window.


CP Expirations Legal Changes

There has been a change in CP Liens that is applicable to lienholders. Beginning September, 2019, SB1236 will include a provision that modifies the language in §A.R.S. 42-18127 Section A.

The original certificate of purchase, in addition to all subsequent taxes (sub taxes) will expire if an action to foreclose has not commenced within ten years after the last day of the month in which the original certificate was acquired.

Pursuant to this legislation, tax liens eligible for expiration will include the original certificate and all related sub taxes in the expiration process. Those liens with deadlines that are already in effect will not be affected however it will affect all future sub taxing liens so that the deadline will expire within a ten year period after the last day of the month that it was acquired and time limits cannot be extended to the original purchase.

You should consult your attorney for further advice.

To close this window, press Esc or click anywhere outside this window.


Beware of Alternate Tax Payment Websites!

Please be aware of other property tax payment websites which could mislead you to believe they are the Maricopa County Treasurer’s website. Although you can make payments through them, they are not our official agent and will charge you processing fees. We have no control over payments made through them.

To close this window, press Esc or click anywhere outside this window.


   Please wait...


Parcel number 123-45-678 9, can be entered as 123 45 678

Parcel number 123-45-678a 9, can be entered as 123 45 678 a

For Mobile Home/Business Personal Property - Use the personal property roll number with a prefix of 9 as the parcel number.
Example: Roll number 60-00-001 8 can be entered as 960 00 001.

To close this window, press Esc or click anywhere outside this window.


 Subscriber Login


  Forgot your password  |    Forgot your User Name
Maricopa County Treasurer's Office. SSL Encryption

For existing subscribers, enter your registered email address. You will then be guided to create a non-email user name.

To close this window, press Esc or click anywhere outside this window.