AZ · No general homestead exemption

Arizona homestead exemption

Arizona has no general homestead exemption for every homeowner.

Main exemption: No general exemption
Filing deadline: Not in our data
Own and live there by: Not in our data
Renewal: Not in our data
Where to file: County assessor

Arizona has no general homestead exemption for every homeowner. Instead, primary taxes on a home are capped at 1% of its full cash value, the taxable (limited) value can rise only 5% a year, and the state pays part of the school tax on owner-occupied homes, up to $600. Widows, widowers, disabled owners and disabled veterans can also claim exemptions with the county assessor.

Last verified November 4, 2026 · Sources

How much the Arizona exemption is worth

Arizona has no general homestead exemption for all homeowners. The relief that does exist is described below.

Assessment cap: 5% a year

A property's limited property value, used for taxes, can rise only 5% over the prior year and can never exceed its full cash value. Separately, primary property taxes on residential property cannot exceed 1% of the limited full cash value. Source.

Who qualifies

The 1% cap and the 5% value limit apply to residential property automatically
The school tax rebate applies to owner-occupied residential property
Exemptions require an affidavit filed with the county assessor when first claimed

Deadline and renewal

The statewide filing deadline is not in our data. Your local assessor sets or publishes it.

After the first affidavit, you must notify the county assessor in writing if the home is sold or you stop qualifying.

Extra breaks for seniors, veterans and disabled owners

Arizona additional homestead exemptions
Who	Program	Amount	Details
Veterans	100% disabled veteran exemption	Not in our data	The primary residence of a veteran with a 100% service-connected rating, or total disability based on individual unemployability, is fully exempt. Source
Veterans	Partially disabled veteran exemption	$4,188 off assessed value	Veterans with a lower service-connected rating, or a nonservice-connected disability, get the base amount of $4,188 multiplied by their disability percentage. The state raises the base amount yearly for inflation. Source
Disabled owners	Total and permanent disability exemption	$4,188 off assessed value	Residents with a total and permanent disability get the same base exemption under the same income and assessment limits. Source
Surviving spouses	Widow or widower exemption	$4,188 off assessed value	Resident widows and widowers whose household income is under the limit ($34,901 with no children at home, in the statute) get a base exemption of $4,188, adjusted yearly. No exemption is allowed if total assessment exceeds the statutory limit. Source
Surviving spouses	Surviving spouse of a 100% disabled veteran	Not in our data	The primary residence of the surviving spouse of a veteran who qualified for the full exemption is fully exempt. Source
Other	Homeowner school tax rebate	$600 off the tax bill	The state pays part of the school district primary tax on owner-occupied homes as additional state aid for education. The reduction on one parcel cannot exceed $600. Source

Law: Ariz. Const. art. IX, §18; A.R.S. §42-13301; §42-11111; §15-972

Arizona county guides

Local offices, online filing links and local amounts for 2 counties, largest first.

Frequently asked questions

Does Arizona have a homestead exemption?

Not a general one. Homeowners are protected by a 1% cap on primary taxes, a 5% yearly limit on taxable value and a school tax rebate of up to $600.

Who gets an actual exemption in Arizona?

Income-qualified widows, widowers and totally disabled owners, plus disabled veterans and their surviving spouses. Apply with your county assessor.

Do I have to reapply for the homestead exemption in Arizona every year?