Pima County Property Tax Relief
Pima County Arizona utilizes three separate programs to give taxpayers of low or retirement income some property tax relief. Below you will find some basic information on each. If you have any further questions, call their public service phone number at 520-740-8630.
Exemptions Program
Residents who are widows, widowers, or 100% disabled may receive a reduction in their property taxes, depending on their residential property value and their income. Exemption applications may be filed through the Pima County Assessor's Office. Qualified residents may receive up to $3,292 off of their current assessed value. If you have been The following qualifications must be met by first time applicants:
1. Must be a current Arizona Resident.
2. Income Limitations:
a. $27,434 for applicant, including spouse’s income and/or income of children over the age of 18 who reside in home.
b. $32,921 for applicant with dependent children under the age of 18 residing in the home.
c. $32,921 for applicant with a disabled son or daughter over the age of 18 residing in the home (must be certified by a licensed Arizona medical authority as totally and permanently disabled).
**The above amounts are taxable income (non-taxable Social security and Railroad Retirement are not included as income)
3. The maximum assessed value limitation is $22,371 ($223,710 in full cash value for residential property) for each owner.
4. Spouse must have been an Arizona resident and not separated or divorced at the time of death.
5. If remarried, you cannot claim exemption.
First time applicants can file in person at the Pima County Assessor’s Office located at 21 E. Congress (east of Stone Ave). The Green Valley Joyner library also has representatives from the county visit to help with this filing. Call 520-243-6255 for information on those dates and other locations available. Deadline to file is between January 2nd - March 1ST.
First time applicants must have the following information available when you apply:
1. Spouse’s Death Certificate (if widow or widower application).
2. 2007 Arizona State Income tax return. If not filing Arizona State Income tax returns, submit a notarized statement of all income for previous year. (you must include spouse & adult children’s income, if residing in home).
3. Description of all properties owned in Arizona.
4. Current medical certification for disabled applicants.
5. Power of attorney (if needed).
If you qualified and utilized this exemption in 2007, you will receive an annual affidavit in the mail in January. You are not required to file an annual affidavit unless you have changes to your circumstances. If you answer yes to any of these questions, you will need to make changes to you affidavit and mail it in:
1. Does your household income exceed $27,434 with no children under 18 in the home or $32,921 with children under 18 in the home?
2. Does the 2008 assessed value of your property in Arizona exceed $22,371? (This equates to a home value of $223,710)?
3. If you were exempt because you are a Widow or Widower in 2007, have you remarried?
4. If you received an exemption as a disabled person, has your medical status changed?
5. Have you changed your deed or title? (Added or removed names etc.)
6. Is your name on a deed or title not listed on your affidavit?
7. Do you receive an exemption on a vehicle?
Valuation Freeze Program
The valuation freeze program actually freezes the full cash value of the home, at the current taxing year's value, for the next 3 years. To apply, you must meet all of these qualifications:
1. At least one of the owners must be 65 years of age at the time the application is filed.
2. The property must be the primary residence of the taxpayer (primary residence is defined as "that residence which is occupied by the taxpayer for an aggregate of nine months of the calendar year"). A taxpayer can only have one primary residence.
3. The owner must have lived and owned the home for at least two (2) years prior to applying for the option.
4. The household total income from ALL sources, including non-taxable income, cannot exceed $30,576 for an individual and $38,220 for joint ownership.
All information listed on the application will be verified by the Assessor’s Office. If the owner meets all of these requirements the valuation of the primary residence will remain fixed for a three (3) year period. To remain eligible the owner is required to renew the option during the last six (6) months of the three (3) year period upon receipt of a notice of re-application from the County Assessor. The freeze terminates if the owner sells the home, adds new construction or otherwise becomes ineligible. The property then reverts to its current full cash value as determined by the County Assessor.
Verification Documents Required
Age: To verify age, you must have one of the following; a copy of an Arizona Driver’s License, or a copy of a Passport, or a copy of a Birth Certificate.
Income: 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 or copies of year end statements from your financial institution listing interest. Income documents must be submitted for all three years listed on the application. all household income, age and residency must be submitted along with initial application. Each income source listed on the application must have documentation. Applications not providing documentation will be returned.
Be sure to sign and date your application before submitting. All unsigned applications will be returned. Please be aware that, while the full cash value will be frozen, the tax rates that are set by the Board of Supervisor for your area will NOT be frozen and your taxes can continue to fluctuate. If you file a Petition for Review (appeal) of your value while the value is frozen under this Prop.104 program, your frozen value may be eliminated depending on the reviewing authorities’ decision. For more information please call (520) 243-6255
Application period runs from March 1, 2008 to September 1, 2008. Mail your application to:
Pima County Assessor’s Office
Exemption Section
21 E. Congress
Tucson, AZ 85701
State of Arizona Refund Program
The 140-PTC (property tax credit) application is filed through the Arizona Department of Revenue. The taxpayer must be over 65 years of age and on a limited income. The taxpayer must file each year by April 15th and must include receipts of property taxes paid from the prior year. You were a resident of a nursing home in Arizona. For more information or forms, please call the Arizona Department of Revenue at 1-800-352-4090. Or you can print out a form and instruction kit by clicking this link:
--> Arizona Department of Revenue Individual Tax Forms