1. Property owner (applicant) must be 65 years of age or older. 2. The property must be the primary residence of the property owner and must have lived there for at least 2 years.
Recording Requirements Each document must have original signatures or carbon copies of original signatures, except when otherwise provided by law. Each document must be no larger than 8 1/2 inches wide by 14 inches long, and shall have a print size no smaller than ten point type.
The Senior Valuation Protection Program, as established by the Arizona Constitution and administered by the Pima County Assessor's Office, is designed to freeze the limited property value (the taxable value) of a primary residence owned by qualifying seniors.
If you believe your property has been erroneously valued or listed, you may appeal your valuation by April 21, 2025. Appeal documents are available on our website at . For assistance with the appeals process, please contact our Customer Service team at 520-724-8630.
If a personal property owner disagrees with the classification or valuation of their property as shown on the Notice of Value, they may file a Personal Property Petition for Review of Valuation (Form 82530 ) with the County Assessor.
To start the appeals process, you can file a form online or mail it to the local assessment office. The forms are available on the website or by contacting the State Department of Assessments and Taxation (SDAT). Below are all the levels of review. If you lose at one level, you can appeal to the next.
To file a complaint either call 520-724-7400 and ask to speak to a Complaint Coordinator, or fill out our web based Complaint Form if you wish to remain anonymous.