Property Tax Relief Programs

Property Tax Relief Programs

Tax Relief Programs

The Coconino County Assessor's Office offers several tax relief programs. These programs include a tax exemption for widow/widowers and disabled persons as well as a Value Protection Option for qualified senior citizens.

Widow/Widower and Disabled Person Exemption

The widow/widower and disabled person exemptions reduce the assessed value of individually owned real estate, mobile homes and/or automobiles.

Applications for the Widow/Widower and Disabled Person Exemption are accepted from January 1 to March 1

Amounts for tax year 2023:
Exemption amount: $4,375
Total Assessed Value cannot exceed: $29,418
Household income limits:

  • For household with no children under age 18: $36,077
  • For household with children under age 18: $43,733

Additional requirements for Widow/Widower
Applicants must be a resident of Arizona, your spouse must have resided in Arizona at the time of their death or the applicant must have moved to Arizona prior to January 1, 1969, and a death certificate must also be provided.

Additional requirements for Disabled Person
Applicants must be submit a Certification of Disability For Property Tax Exemption that deems the applicant as "totally and permanently disabled" by a physician. This form can be obtained here: Certification of Disability

If you meet the above requirements please fill out an application: Widow/Widower and Disabled Person Exemption Application

Senior Value Protection Option AKA Senior Value Freeze

The Senior Value Protection Option freezes the limited property value of your property and is effective for three years. If you qualify for the protection option, your taxes are not frozen and continue to be levied at the same rate as all other properties in the taxing district. After the three-year period, applicants must reapply for the Senior Value Protection Option.

Applications for the Senior Value Protection Option are accepted January 1 to September 1.

Household income limits for tax year 2023:

  • For an individual property owner: $43,872
  • For two or more property owners: $54,840

Additional requirements of the Senior Value Protection Option
At least one owner must be at least 65 years of age at the time of application, the property must be the primary property of the owner(s), and the owner(s) must have resided this residence for at least 2 years.

If you meet the above requirements please fill out an application: Senior Value Protection Option Application

Religious/Non-Profit Organization Exemptions

According to Arizona Revised Statutes all property in the state of Arizona is subject to taxation, except for those specifically listed. Certain non-profit organizations and religious organizations are listed in the exemptions.

Applications for a Religious or Non-Profit Exemption are accepted January 1 to March 1

Additional requirements of the Religious/Non-Profit Exemption
Non-profit and religious organizations must provide proof to the County Assessor of their exempt status. This can be done by providing a copy of the 501C(3) letter from the Internal Revenue Service, or a letter from the Arizona Department of Revenue declaring the organization exempt. Non-profit organizations must apply each year. During this application period a member of the organization must sign an affidavit claiming the exemption. Failure to file for the exemption by the deadline is considered to be a waiver of such exemption. Some Religious and Non-Profit organizations may qualify for perpetual exemption after initial filing, but may still receive an affidavit each year to update their information. 

To apply for an Organizational Exemption fill out an application: Organizational Tax Exemption Application

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