RIGHTS & BENEFITS
There are several types of tax programs for which you may be eligible: The Arizona Property Tax Refund Credit also known as the 140PTC, may be filed if you meet the following criteria: • Arizona resident for the entire year of 2025. • Age 65 or older by 12/31/2025 or a recipient of Supplemental Security Income (SSI). • Limited household income (Social Security is not counted.) • You paid property taxes and/or rent in 2025. Call PCOA at (520) 790-7262 in Tucson for 140PTC forms, or to make an appointment for assistance in completing this form. THIS CREDIT IS PROVIDED BY THE ARIZONA STATE DEPARTMENT OF REVENUE. Program open from January 2026 until the tax filing deadline in April 2026. PCOA will be providing telephone and in-person appointments for assistance beginning February 1, 2026. Valuation Relief Programs: If approved Widow/Widower or Totally & Permanently Disabled applicant could receive a reduction to their Limited Assessed Value also known as the taxable value of a property. The total combined Limited Assessed Value of Arizona property cannot exceed the Arizona Department of Revenue (AZDOR) threshold of $36,454 . Qualifications & Required Documents: • Must be over the age of 18. • Proof of Household Income and Residency is required to be submitted with your application. Property Tax Breaks for Older Adults
The Senior Property Valuation Protection Option Interested seniors may “freeze” the Limited Value of their primary residence provided they meet the following requirements: • At least one of the owners must be 65 years of age by September 1 of the current application year. • The applicant must have lived in and owned the requested property for the two (2) years prior to applying. The property must be the primary residence of the applicant. An applicant can only have one primary residence. Rentals, mixed use properties, and properties over 10 acres do not qualify. • An individual property owner’s total income from ALL sources, including nontaxable income, cannot exceed $47,712 . The total income from ALL sources for two or more property owners cannot exceed $59,640 per the AZDOR. This is calculated as an average of the household’s total income for the prior three (3) years. • If the 2027 Limited Value is lower than the 2026 Limited Value, the protection option is not a benefit. Any applications will be denied. Applicants may apply in a future year if the Noticed Value, mailed annually in February, becomes higher than the previous year. • The deadline for submitting the application with all required documentation is September 1, 2026. A determination regarding qualifications will be mailed to you on or before December 1, 2026. ◆ For further information, please contact the Pima County Assessor’s Office at asr.pima.gov or call (520) 724-7500.
• Widow/Widower: Provide a copy of spouse’s death certificate. The applicant cannot be remarried or have been separated/divorced from spouse at time of death. The death certificate must list the name of the applicant as the surviving spouse. • Totally & Permanently Disabled: Provide a completed AZDOR Certificate of Disability form (DOR82514B) stamped and signed by a competent medical authority. If no stamp can be obtained, provide a receipt from the provider, a note on the provider’s office letterhead, or a prescription form issued by the provider. Service-Connected Disabled Veteran Relief • Must be over the age of 18. • Proof of Household Income and Residency is required to be submitted with your application. • Provide a Benefit Summary Letter from the Department of Veterans Affairs dated in the last 12 months which includes: Character of Service, if you have one or more service-connected disabilities, Combined service-connected evaluation rating & Effective date of disability. • There are no minor children residing with you and the total household income from all sources, for all occupants does not exceed the statutory limit of $39,865. • There are minor children or an adult dependent who is totally and permanently disabled residing with you and the total household income from all sources for all occupants does not exceed the statutory limit of $47,826.
Page 14 | January & February 2026, Never Too Late
Pima Council on Aging
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