VRPSVP IE 1346 09032021 301 W Jefferson Street Phoenix, AZ 85003 www.mcassessor.maricopa.gov
2022 SENIOR VALUATION PROTECTION “SENIOR FREEZE” APPLICATION
Eddie Cook
Maricopa County Assessor
SENIOR PROPERTY VALUATION PROTECTION “SENIOR FREEZE” OPTION
INSTRUCTIONS
Arizona voters approved Proposition 104 in the November 2000 General Election, and Proposition 102 in
the November 2002 General Election, thereby amending the Arizona Constitution. The Amendments
provide for the “freezing” of the valuation of the primary residence of those seniors who meet all
the following requirements:
1. At least one of the owners must be sixty-five years of age at the time the application is
filed. A copy of proof of age must be submitted.
2. The property must be the primary residence of the taxpayer. For purposes of this
application “Primary residence” as defined in Article 9 Section 18 of the Arizona Constitution
means all owner-occupied real property and improvements to that real property in this state
that is a single-family home, condominium or townhouse or an owner-occupied mobile home
that is used for residential purposes.
3. The owner must have resided in the primary residence for at least two years prior to
applying for the option.
4. The owner(s) total income from all sources, including nontaxable income, cannot
exceed the amount specified by law.
For an initial valuation protection option application, if the owner meets all these requirements and the
County Assessor approves the application, the valuation of
the primary residence will remain fixed for a
three-year period.
To remain eligible, the owner is required to renew the valuation protection option during the last six
months of the three-year period on receipt of a notice of reapplication from the County Assessor.
The freeze terminates if the owner sells the home or otherwise becomes ineligible. The property’s
valuation will revert to its current full cash value and limited property value as determined by the County
Assessor in the valuation year in which the sale is completed.
Please be aware that, while the VALUATION will be frozen for as long as the owner remains
eligible, TAXES for the primary residence will NOT be frozen and will continue to be levied at
the same rate that is applicable to all other properties in the taxing district.
REMINDERS:
1. To protect your identity, please block out all social security and/or account numbers on your
document copies.
2. Never send original documents.
3. Return your completed application with supporting documents to:
a. Our general inbox at PE.SVP@Maricopa.gov. You will receive a receipt confirmation email
within 24-48 hours. OR…
b. Return your completed application with supporting documents via USPS to:
Maricopa County Assessor: Attn SVP
301 W Jefferson St Phoenix, AZ 85003
OR…
c. Return your completed application with supporting documents via fax: Attn SVP at 602-
506-7620
Questions? Contact any team member
at PE.SVP@Maricopa.gov OR call 602-506-3591.
