Arizona property taxes for retirees
The typical Arizona homeowner pays $1,858 a year, 37% below the U.S. median. Here’s how homes are taxed, what changes when you buy, and what relief is available at 65.
Rules checked against the sources below on September 15, 2026. County figures: U.S. Census Bureau, American Community Survey 2019–2023 5-year estimates, Tables B25103 and B25077.
Arizona doesn't offer a homestead exemption to every homeowner. Its main protection is structural: the value your primary property taxes are based on can rise only 5% a year, and that limit stays with the home when it sells. Homeowners 65 and older with modest incomes can also freeze that value.1,2
How homes are valued
County assessors set two values for each home: full cash value, which tracks the market, and limited property value, which is what primary property taxes are actually calculated on. A primary residence is assessed at 10% of its limited property value before tax rates are applied.1
Caps, and what happens when a home sells
A home's limited property value can increase by no more than 5% a year under Proposition 117, even when market values jump. It can't exceed full cash value.3,1
Unlike Florida or South Carolina, the limited value doesn't reset to market value when a home sells. A buyer inherits the property's existing limited value, and the 5% limit continues from there. Additions and new construction are valued and added separately.1
Is there a homestead exemption?
There is no general homestead exemption. Owner-occupied homes do get the homeowner rebate, a state payment that covers part of the school district's primary property tax on a primary residence, capped at $600 a year. It appears automatically on the bill once the home is classified as your primary residence.4,1
Relief for homeowners 65 and older
The Senior Property Valuation Protection Option, often called the senior freeze, locks a home's limited property value for three years, renewable. At least one owner must be 65 or older, the home must have been their primary residence for at least two years, and average income over the prior three years must be under $47,712 for one owner or $59,640 for two or more owners (2026 limits). Apply with your county assessor.2,1
The freeze holds the value, not the bill. If local tax rates rise, your taxes can still go up.2
Separate exemptions exist for widows, widowers, and people with total and permanent disabilities, with limits on both household income and the total assessed value of property owned.2
Second homes and snowbirds
A second home or rental is classified differently from a primary residence but is assessed at the same 10% ratio, and the same 5% limit applies. The difference is the homeowner rebate: it applies only to a primary residence, so a winter home pays the full school tax.1
Median property tax by county
Pima County has the highest median bill at $2,248; Greenlee County has the lowest at $489. Effective rate is the median bill divided by the median home value, a benchmark for comparing places rather than a legal tax rate. Select a county to see it against the state and U.S., or estimate a bill for a specific home value.
| County | Median bill | Effective rate | Median home value | Lookup |
|---|---|---|---|---|
| Pima County | $2,248 | 0.78% | $286,900 | Details |
| Coconino County | $2,008 | 0.49% | $413,200 | Details |
| Maricopa County | $1,965 | 0.47% | $414,700 | Details |
| Yavapai County | $1,734 | 0.44% | $392,900 | Details |
| Pinal County | $1,615 | 0.52% | $312,100 | Details |
| Santa Cruz County | $1,387 | 0.64% | $216,100 | Details |
| Gila County | $1,331 | 0.54% | $247,000 | Details |
| Cochise County | $1,325 | 0.64% | $207,400 | Details |
| Yuma County | $1,281 | 0.65% | $195,700 | Details |
| Mohave County | $1,229 | 0.49% | $253,200 | Details |
| Navajo County | $1,126 | 0.61% | $186,100 | Details |
| Graham County | $1,094 | 0.54% | $202,700 | Details |
| La Paz County | $831 | 0.71% | $117,600 | Details |
| Apache County | $574 | 0.84% | $68,500 | Details |
| Greenlee County | $489 | 0.36% | $136,300 | Details |
| Arizona | $1,858 | 0.52% | $358,900 |
Sources
- AppealDesk, How Much Can Property Taxes Increase in Arizona? (2026) (summary source)
- Arizona Department of Revenue, Senior Property Valuation Protection Option
- Arizona Legislature, Arizona Constitution, Article 9, Section 18 (property tax limits and senior valuation protection)
- Arizona Legislature, A.R.S. § 15-972, Homeowner rebate on school district primary property taxes
- U.S. Census Bureau, American Community Survey 2019–2023 5-year estimates, Tables B25103 and B25077
This page explains how Arizona’s property tax rules generally work. It isn’t tax or legal advice, and local exemptions, deadlines, and income limits change. Confirm what applies to a specific home with the county assessor, appraiser, auditor, or trustee.