Arizona's homestead exemption keeps a chunk of home equity away from many creditors. A.R.S. 33-1101(A) says a person 18 or older who resides in the state may hold a homestead exempt from attachment, execution, and forced sale, not exceeding $400,000, in the dwelling the statute lists, plus the land. One homestead covers a person or a married couple.

The Department of Revenue says this homestead is not a property-tax exemption. It does not lower the class 3 assessment or the October bill. Beginning January 1, 2024, subsection (D) adjusts that dollar amount each January 1 by the August-to-August increase in the CPI-U, rounded up to the nearest $100. The statute states the $400,000 base. It does not print the inflation-adjusted figure for the current year. Ask a lawyer or the court self-help materials for the adjusted number before you rely on $400,000 as this year's cap.

What property can be the homestead?

The statute lists a dwelling, a condominium, and other shelters, including a park model, a motor home, a travel trailer, a fifth wheel, a houseboat, and a manufactured home, together with the land. You have to reside in Arizona. You do not file a tax form with the assessor to "claim" this the way some states require a homestead tax application. The protection is in the statute. Recording questions, and which debts still break through the exemption, are questions for an Arizona lawyer. The property-tax office will not apply $400,000 against your tax bill.

Subsection (C) says the exemption follows identifiable cash proceeds for 18 months after a sale, or until you establish a new homestead, whichever is shorter. It does not attach to refinance proceeds. A sale that sits in a bank account past 18 months, with no new homestead, is outside that follow-on protection. Keep the proceeds identifiable. Mixing them into an ordinary checking account is the fact pattern to ask a lawyer about before you do it.

What the tax bill uses instead

Class 3 property, a primary residence, is assessed at 10 percent of value. Limited value generally rises by no more than 5 percent a year. The installments are due October 1 and March 1. See those rules. If the value is wrong, appeal within 60 days of the Notice of Value. See the appeal. Older department overviews that still say the homestead is $150,000 are describing the law before the increase to $400,000. Do not use $150,000.

A subdivision public report and an affidavit of disclosure tell you about the land. They do not create the homestead. See the public report and the affidavit.

What to ask before you sell or refinance

If you sell, subsection (C) follows identifiable cash proceeds for 18 months or until a new homestead, whichever is shorter. Ask a lawyer how to hold those proceeds so they stay identifiable, and diarize the 18 months. If you refinance, the statute says the exemption does not attach to refinance proceeds. Do not assume a cash-out refinance is protected the way sale proceeds are. If a judgment creditor is already in the picture, the $400,000 base and the CPI adjustment are the numbers to confirm before you promise a buyer clear equity. The county treasurer will still want the October and March installments. The exemption is not a receipt for those taxes.

Proposition 209 materials on the court self-help site describe the increase from the old $150,000 figure to $400,000 and the adjustment that starts in 2024. They are a starting place for the history. They are not a substitute for reading 33-1101 against the CPI figure in effect when a creditor acts.

One homestead means a couple does not stack two caps on two houses. If you own a house and a park-model trailer, ask which one the statute is protecting before a creditor asks the question for you.

The property-tax installments are still due in October and March. The exemption does not receipt them. A creditor question and a tax question can be open in the same month, and they go to different offices.

Confirm the current adjusted cap before you rely on a round number from 2022.

The courts' Proposition 209 page is a history, not this year's CPI printout.

FAQ

Does the homestead cut my property tax? No. ADOR says it is not a property-tax exemption. Class 3 at 10 percent is the tax rule.

What dollar amount is in the statute? A.R.S. 33-1101 states $400,000, adjusted each January 1 beginning in 2024 by the CPI-U increase and rounded up to the nearest $100. The statute text does not state this year's adjusted dollar.

Can a married couple claim two? The statute says one homestead per person or married couple.

How long do sale proceeds stay protected? Identifiable cash proceeds for 18 months, or until a new homestead is established, whichever is shorter. Refinance proceeds are not included.

Do I file this with the assessor? The exemption in 33-1101 is creditor protection, not an assessor tax filing. A value appeal still uses Form 82130.

Next step

If a creditor, a judgment, or a sale of the house is on the table, take section 33-1101 to an Arizona lawyer and ask what the current CPI-adjusted cap is. For the tax bill, ignore the homestead dollar and read the class, the limited value, and the October and March dates.

Sources: A.R.S. 33-1101, ADOR: overview of the Arizona property tax system, Arizona courts: Proposition 209.

Arizona taxes a primary residence as class 3 property. The Department of Revenue's classification guide quotes A.R.S. 42-15003: class 3 is assessed at 10 percent of full cash value or limited property value, as applicable. A class 3 homesite may include up to 10 acres, or up to 40 acres if zoning or the land itself prevents a split.

The tax is not 10 percent of the sale price. It is the tax rate applied to 10 percent of the value the assessor is using. Limited property value, under A.R.S. 42-13301 as the department explains it, is last year's limited value plus 5 percent, and it cannot exceed current full cash value. That 5 percent cap is on the limited value, not a cap on the tax rate.

When is the bill due?

ADOR's FAQ states the general rule from A.R.S. 42-18052. The first installment is due October 1 and delinquent after November 1. The second installment is due the following March 1 and delinquent after the following May 1. Section 42-18053 can create exceptions. Read the bill the county mailed. A buyer who closes in September still needs to know which installment the escrow company paid and which one is still the owner's.

If you appealed the Notice of Value, the October date does not wait for the Board of Equalization. Ask the treasurer how to pay and how a later reduction is refunded. The appeal itself is 60 days from the notice. See the 60-day appeal.

What people mix up with this tax

The homestead exemption in A.R.S. 33-1101 protects a dwelling from many creditor sales, up to the amount in the statute. The Department of Revenue's system overview says that homestead is not a property-tax exemption. A $400,000 figure in the statute, adjusted for inflation beginning in 2024, is not $400,000 off the tax bill. See the homestead exemption. Do not use an older department overview that still prints a $150,000 homestead or a commercial assessment ratio from a prior year. The class 3 ratio to use is the 10 percent in the classification guide.

A seller's affidavit of disclosure and a subdivision public report talk about the land. They do not set the limited property value. See the affidavit and the public report.

How insurance sits next to the bill

The tax bill is not an insurance premium. Flood and earthquake are outside a standard homeowners policy. See those exclusions. A nonrenewal of the home policy needs 30 days' notice under A.R.S. 20-1654. See that notice. Neither document changes the October or March tax date.

How to read the notice next to the bill

The notice shows full cash value and limited property value. The bill uses the assessment ratio and the local rates. For a class 3 primary residence, start with 10 percent of the value the assessor is applying, then remember the rate is local. Limited value should not jump more than 5 percent from last year unless it is still below full cash value and the statute's exceptions apply. If the notice shows a larger jump, that is a reason to look at the 60-day appeal, not a reason to skip October's installment. Write down which installment escrow paid. A buyer who assumes both halves were paid at closing, and then misses May, learns the delinquency date the hard way. Section 42-18053 is the exception paragraph on the bill. Read it before you rely on the general October and March dates alone.

A relative's primary residence can qualify as class 3 in the cases the classification guide describes. Read that guide before you assume a rental you do not live in gets the 10 percent ratio. The 10-acre and 40-acre homesite limits are part of the same classification.

If the bill shows a different delinquency date, section 42-18053 is the place to look before you assume the general calendar. Call the treasurer if the printed date and the statute's general date do not match.

Write the treasurer's phone number on the bill the day it arrives.

A missed May date is a delinquency, not a new appeal right.

FAQ

Is my tax 10 percent of the price I paid? No. Class 3 is assessed at 10 percent of full cash value or limited property value. The county rate then applies to that assessed figure.

How fast can the limited value rise? A.R.S. 42-13301, as ADOR explains it, sets limited property value at the prior year's limited value plus 5 percent, and it cannot exceed current full cash value.

When are the installments due? October 1, delinquent after November 1, and the following March 1, delinquent after May 1, unless section 42-18053 says otherwise on your bill.

How many acres can be class 3? Up to 10 acres, or up to 40 acres if zoning or physical conditions prevent a split.

Is the homestead exemption this 10 percent? No. The homestead exemption is creditor protection. ADOR says it is not a property-tax exemption.

Next step

Read the valuation notice for the class and for full cash value versus limited value. If the class is wrong, or the value is wrong, file within 60 days. Put October 1 and March 1 on the calendar even if an appeal is pending, and ask escrow which installment it will pay at closing.

Sources: ADOR: property classification, ADOR: limited property value, ADOR: property tax FAQs.

An Arizona owner who disagrees with the valuation or the classification of real property files with the assessor within 60 days. The Department of Revenue points that appeal to Form 82130 and to A.R.S. 42-16001 and the sections that follow. Personal property uses Form 82530 and a 30-day window.

The owner may also file the original appeal in Tax Court. The 60 days for real property run from the date the assessor mailed the Notice of Value. The assessor must decide each real-property petition by August 15 of the valuation year. Missing the 60 days means you are waiting for the next notice, not for a late exception the department describes.

When does the 60 days start?

ADOR's legal calendar cites A.R.S. 42-15104 and 42-16051. The assessor may mail real-property notices any time from January 1 through the last day of February. Because the mail date moves, a first-level appeal can fall from about March 2 through the end of April. Use the date on your notice, not a neighbor's. A notice mailed February 28 does not share a deadline with a notice mailed January 5.

Write the mail date on the envelope and count 60 days. File Form 82130 so the assessor has it inside that count. The form is about valuation or classification. It is not the October tax payment, and it is not the homestead exemption that protects equity from creditors.

What happens after the assessor rules?

ADOR's appeals guide says a second-level real-property appeal to the Board of Equalization must be filed within 25 days after the assessor mails the decision. The board decides by October 15. Personal-property second-level appeals in that guide are 20 days, with a decision by December 1. Those second-level figures come from the department's appeals guide. If your decision letter prints a different date, follow the letter and call the assessor. The August 15 decision deadline for the assessor's own ruling is on the legal calendar.

A class 3 primary residence is assessed at 10 percent. Limited property value generally rises no more than 5 percent a year and cannot exceed full cash value. An appeal can challenge the value those ratios are applied to. See class 3 and the installment dates. The first tax installment is still due October 1 even if you appealed. Pay what the county says is due so penalties do not run, and ask how a later reduction is refunded.

What an appeal does not fix

The homestead exemption in A.R.S. 33-1101 is a shield against many forced sales, up to the statutory amount, not a reduction in assessed value. See the homestead exemption. A missing public report on a subdivision lot is a Real Estate Department problem with a three-year rescission, not a valuation petition. See the public report. The affidavit of disclosure is for certain unincorporated parcels. See that affidavit.

Flood insurance does not change the Notice of Value. See flood and earthquake.

What to attach to Form 82130

ADOR's materials treat the petition as the place for valuation or classification, not for the tax rate. If your argument is market value, attach a recent sale of the property or sales of similar properties, and say how they compare. If your argument is classification, say why the property is not class 3, or why the homesite acres exceed what the statute allows. Keep a copy of the Notice of Value with the mail date visible. The assessor's August 15 decision is the next date. The 25 days to the Board of Equalization run from the mailing of that decision, according to the department's appeals guide. Put both dates on a calendar the day you file, even though you do not yet know the August outcome.

Personal property is a shorter clock, 30 days, on Form 82530. Do not put a business vehicle or equipment on the real-property form and assume the 60 days apply. The August 15 decision date in the legal calendar is for real-property petitions.

File early enough that a mail delay does not push a timely petition past the 60th day.

A petition filed on day 61 is a different problem from a petition the assessor simply has not decided yet.

FAQ

How long do I have to appeal real property? Within 60 days of the date the assessor mailed the Notice of Value. Personal property is 30 days.

When must the assessor decide? By August 15 of the valuation year, for each real-property petition.

How long do I have to go to the Board of Equalization? ADOR's appeals guide says within 25 days after the assessor mails the real-property decision. The board's decision date in that guide is October 15.

Can I go to Tax Court instead? ADOR says the owner may file the original appeal in Tax Court. That is a different filing from Form 82130. Ask the court for its deadline before you skip the assessor.

Does the appeal stop the October tax payment? The department's due dates still run. Ask the county how to pay and how a reduction is credited. Do not treat the petition as a receipt.

Next step

Find the mail date on the Notice of Value and count 60 days. File Form 82130 with the facts you have: a recent sale, comparable sales, or a classification error. Calendar August 15 for the assessor's decision, and 25 days after that decision if you need the Board of Equalization.

Sources: Arizona Department of Revenue: property tax FAQs, ADOR property tax legal calendar, ADOR: property tax appeals.

A subdivider in Arizona shall not sell or lease lots in a subdivision without a public report from the Real Estate Commissioner, except where the statute says otherwise. A.R.S. 32-2183(I) says a sale or lease before the report is issued, or a failure to deliver the report, makes the sale or lease rescindable.

The buyer must bring that action within three years after signing the purchase or lease agreement. The prevailing party gets reasonable attorney fees. The Department of Real Estate's buyer checklist says the report must be provided before the purchaser signs the contract, and the purchaser signs a receipt.

What is in the report?

ADRE says the public report covers flooding and drainage, utilities, schools, taxes, and the association. The department's cover disclaimer says not all of the information has been verified by the department. Read it as the subdivider's disclosures to you, not as a warranty from the state. Sign the receipt only after you have the report in hand. A receipt signed in a trailer before the pages are in the packet is the failure to deliver that section 32-2183 describes.

Flood insurance is still a separate policy if you are buying a house that can take water. The public report's drainage section does not bind the National Flood Insurance Program. See flood and earthquake exclusions.

How is this different from the affidavit of disclosure?

The affidavit in A.R.S. 33-422 is for five or fewer parcels, other than subdivided land, in an unincorporated area, with a seven-day delivery and a five-day rescission. A subdivision lot uses the public report and the three-year rescission, not that five-day count. See the affidavit. Using the wrong clock is how a buyer waits five days on a subdivision lot and misses the fact that the report was never delivered, or waits years on a rural split that had a five-day window.

ADRE's January 2025 Buyer Advisory says most sellers also provide a Seller's Property Disclosure Statement, and that the seller's disclosure obligation remains even if the parties agree no SPDS will be provided. The advisory does not give that form its own revocation period. The public-report statute is the one with the three years.

What else should a buyer calendar?

Property tax on a primary residence is assessed as class 3, at 10 percent. The first installment is due October 1. See the class 3 ratio and the due dates. If the Notice of Value looks wrong, the administrative appeal is generally 60 days from the mailing. See the 60-day appeal. The homestead exemption is creditor protection up to the statutory amount, not a tax cut. See the homestead exemption.

A.R.S. 32-2156 still bars a claim for failing to disclose a death, a felony on the property, HIV or a similar disease, or a nearby sex offender. That limit sits next to the public-report duty. It does not excuse a missing report.

What to do with the report the day you receive it

Read flooding and drainage first if the lot is near a wash. Read utilities, including who pays to bring them to the lot. Read the tax section and the association section, including fees the report discloses. Sign the receipt only after those pages are in your hands. Keep a copy. The three-year rescission is the remedy if the report was late or missing. It is a lawsuit deadline, not a five-day form you hand the sales agent. If you are also buying homeowners insurance, the drainage paragraphs do not replace a flood quote, and the 30-day NFIP wait will not pause for a builder. Calendar the insurance effective date separately from the contract date.

Attorney fees go to the prevailing party. That cuts both ways. A buyer who waits two years and then sues should have the report, the receipt, and the contract in the file. A buyer who has the report and signed the receipt is in a different position from a buyer who never received it.

Three years is a long time to keep a PDF. Save the report and the receipt with the contract, not only in an email account you might close.

If the sales office will not hand you the report, do not sign the receipt.

FAQ

When do I get the public report? ADRE says before you sign the purchase contract. You sign a receipt for it.

How long can I sue to rescind if it was never delivered? Within three years after you execute the purchase or lease agreement, under A.R.S. 32-2183(I). The prevailing party gets reasonable attorney fees.

Does the department verify every fact in the report? ADRE's disclaimer says not all information has been verified by the department. Read the drainage, utility, tax, and association sections yourself.

Is this the five-day rescission? No. Five days is the affidavit of disclosure for certain unincorporated, non-subdivision parcels.

Does a missing report lower the tax rate? No. Tax classification and due dates are a Department of Revenue question. The report is a Real Estate Department disclosure.

Next step

Ask for the public report and read the flooding, utility, school, tax, and association sections before you sign. Keep the receipt. If the subdivider wants a signature first, that is the moment to stop, not the moment to rely on a three-year lawsuit you hope you will not have to file.

Sources: A.R.S. 32-2183, ADRE: property buyer's checklist, ADRE Buyer Advisory, January 2025.

Arizona's affidavit of disclosure is for a narrow sale. A.R.S. 33-422 says a seller of five or fewer parcels, other than subdivided land, in an unincorporated area of a county must give the buyer a written affidavit at least seven days before the transfer. The affidavit must be in 12-point type.

The buyer may rescind for five days after the affidavit is furnished. The seller records the affidavit with the deed. A waiver of the seller's liability for an omission or a misrepresentation in the affidavit is not valid. This is not a five-day cooling-off period on a typical subdivision house. A lot in a subdivision uses the public-report rule instead.

Which land is in the statute?

Count the parcels. The statute is five or fewer, and it excludes subdivided land. The land has to be in an unincorporated area of a county. A house inside a city limit, or a lot in a recorded subdivision, is outside this sentence. Do not tell a Phoenix subdivision buyer they have a statutory five-day rescission under 33-422. Do tell a buyer of a rural split, outside city limits and outside a subdivision, to date the affidavit and count both clocks: seven days before transfer for delivery, and five days after delivery for rescission.

The seller records the affidavit when the deed is recorded. A buyer who never sees the paper until the closing table has a delivery problem and a five-day rescission that runs from the day it was furnished. Write down that day.

What the affidavit is not

The Arizona Department of Real Estate's buyer materials describe a Seller's Property Disclosure Statement that most sellers provide. The department's January 2025 Buyer Advisory says a seller's disclosure obligation remains even if the parties agree that no SPDS will be provided. The advisory does not state a revocation period for that form. The sample SPDS is an Arizona Association of Realtors form, not section 33-422. Use the affidavit statute only for the land it names.

A.R.S. 32-2156 says there is no criminal, civil, or administrative action for failing to disclose that the property was the site of a natural death, suicide, homicide, or other felony, that an occupant had HIV, AIDS, or another disease not known to be transmitted through occupancy, or that a sex offender lives nearby. Failure to disclose those facts is not grounds to terminate or rescind. That statute is statewide. It does not erase the affidavit duties for the parcels section 33-422 covers.

How this sits next to a subdivision and the tax bill

A subdivider generally cannot sell lots without a public report. A sale before the report is issued, or a failure to deliver the report, can be rescinded for three years. See the public-report rule. Flood on a house you are insuring is a separate policy. See flood and earthquake.

The property tax on a primary residence is a class 3 assessment, not a line in the affidavit. See class 3 and the due dates. If the value is wrong, the appeal is 60 days from the Notice of Value. See that appeal. The homestead exemption protects equity from many creditors. It is not a tax discount. See the homestead exemption.

How a buyer counts the two clocks

Write the day the affidavit arrives. Five days from that day is the rescission window in 33-422. Separately, look at the transfer date. The affidavit was supposed to be furnished at least seven days before that transfer. If it arrives three days before recording, you still have the five-day rescission from receipt, and you also have a late delivery. Do not sign a waiver of the seller's liability for a mistake in the affidavit. The statute says that waiver is not valid. If the parcel is inside a city or inside a subdivision, stop using this count and ask which other disclosure applies. A rural split and a subdivision lot do not share a deadline.

If you rescind, do it in writing inside the five days and keep proof of delivery. The statute gives the right. It does not prescribe a special state form. A late affidavit is still worth reading, because the five days run from the day it is furnished.

Record the affidavit with the deed only after you have decided not to rescind.

Count the five days on a calendar, including only the days after you actually received the paper.

FAQ

Does every Arizona home sale have a five-day rescission? No. Section 33-422 is five or fewer parcels, other than subdivided land, in an unincorporated area.

When must the seller deliver the affidavit? At least seven days before the transfer. It must be in 12-point type.

How long can the buyer rescind? Five days after the affidavit is furnished.

Can the contract waive the seller's liability for a bad affidavit? No. The statute says a waiver of liability for an omission or misrepresentation in the affidavit is not valid.

Who records it? The seller records the affidavit with the deed.

Next step

If the land is outside city limits and is not a subdivision lot, ask for the affidavit early enough to read it for seven days before transfer, and calendar five days after you receive it. If the land is in a subdivision, ask for the public report instead and do not use this five-day count.

Sources: A.R.S. 33-422, ADRE Buyer Advisory, January 2025, A.R.S. 32-2156.

Arizona's Senior Valuation Protection, often called the senior freeze, locks the Limited Property Value (LPV) of an eligible senior's primary home for three years. It doesn't freeze your tax bill. At least one owner must be 65 or older, and owners must meet residency and income limits. In Maricopa County, you apply between January 1 and September 1.

What does the senior freeze actually freeze?

This is the most misunderstood part. The program comes from Arizona Constitution Article 9, Section 18. It freezes the Limited Property Value, which is the taxable portion of your home's value. The Maricopa County Assessor is clear that it doesn't freeze property taxes.

Your tax bill can still change because tax rates change. School districts, cities, counties and special districts set their own rates and can pass bonds and overrides. What the freeze does is keep the value those rates are applied to from rising for three years.

Who qualifies?

Requirements are set by the state constitution and administered by county assessors. In Maricopa County, the assessor lists:

• Age: at least one owner must be 65 or older.
• Primary residence: the home must be your primary residence.
• Residency: you must show two years of residency, with a copy of a driver's license, state ID or voter card.
• Income: income from all sources for all owners on the title must fall under the limit.

What are the income limits?

For 2026 applications in Maricopa County, the limits were:

• $47,712 for one owner.
• $59,640 for two or more owners.

Income is averaged over the past three years, which for 2026 meant 2023, 2024 and 2025. Social Security and veterans disability payments count. Business income has to be reported even if there was a loss. Limits are adjusted each year, so check the current figures when you apply.

What documents do you need?

Maricopa County asks for:

• A completed and signed application.
• Proof of two years of residency.
• Proof that at least one household member is 65 or older.
• The first two pages of your federal Form 1040 for the past three years for all owners. If you didn't file returns, submit your SSA-1099 and any other 1099 forms for those years.

The state form is Arizona Department of Revenue Form 82104. Other counties use the same program but may have their own submission steps.

When do you apply?

In Maricopa County, applications are accepted from January 1 through September 1 of the tax year. Applications received after the deadline are processed for the next tax year. The assessor says 2027 applications will be available after January 1, 2027.

You can apply online, by mail or by email. The Maricopa County Assessor's Senior Value Protection team can be reached at 602-506-3406 or PE.SVP@maricopa.gov.

Do you have to renew?

Yes. The freeze lasts three years, and you must renew every three years. If you don't renew, you lose the protection.

You can also opt out at any time. If you opt out and later want back in, you have to wait a year before reapplying.

What changed under SB1224?

Senate Bill 1224, enacted September 26, 2025, changed what happens when a home leaves the program. Now, when eligibility ends, the LPV is recalculated under A.R.S. 42-13302 using what's called a Rule B calculation. That sets the LPV at a level similar to comparable properties without special protection.

You can lose eligibility if:

• Ownership changes.
• The home is no longer your primary residence.
• You request certain property changes.
• The property is split or merged.
• The value changes by more than 15%, for example from construction or destruction.
• You don't renew.

In practice, if your value was frozen for years while the market rose, leaving the program could mean a noticeable jump in taxable value.

Is the senior freeze right for everyone who qualifies?

Usually it helps, but it's worth thinking through. If you expect to stay in the home for years and values keep rising, the freeze protects you from the value side of tax increases. If you're planning to sell soon, remodel, or add another owner to the title, the protection may end sooner than you think, and the Rule B recalculation applies when it does. Talk through your plans before you apply so there are no surprises.

What does this mean for buyers and sellers?

For buyers, a seller's frozen value doesn't transfer to you. A change in ownership ends eligibility, so ask the county assessor for an estimate of taxes without the freeze before you budget.

For older sellers, think about timing. If you're planning a major remodel or a lot split, those changes can end your protection. If you're moving, apply again in your new county once you meet the residency rules.

FAQ

Does Arizona's senior freeze freeze my property taxes? No. It freezes your home's Limited Property Value for three years. Your tax bill can still change if tax rates change.

What are the income limits for the senior freeze? In Maricopa County for 2026, $47,712 for one owner or $59,640 for two or more, averaged over three years.

When can I apply? In Maricopa County, January 1 through September 1. Late applications are processed for the next year.

How often do I need to renew? Every three years.

Next step

Gather three years of tax returns and proof of age and residency, then apply once the 2027 application opens after January 1. If you're thinking about selling or buying, talk with a licensed local agent about how the freeze affects your numbers.

Sources: Maricopa County Assessor: Senior Valuation Relief; Arizona Department of Revenue: Form 82104.