Mohave County Assessor's Office - Senior Freeze Instructions

Per Article 9, Section 18, Paragraph 7, in the Arizona Constitution, Arizona law now provides for "freezing" the current value of homes owned and occupied by seniors for future years. It is important to know that the VALUATION for your home will be frozen as long as the owner remains eligible. TAXES WILL NOT BE FROZEN and will continue to be levied at the same rate as all other properties in the taxing district.

The requirements follow:

1. Every owner on title must fill out an application. At least one of the owners must be 65 years of age at the time the application is filed.  A copy of proof of age must be submitted.
2. The property must be the primary residence of the taxpayer. On this application "Primary Residence" is defined as the residence which is occupied by the taxpayer for nine (9) months of the calendar year.
3. The owner must have resided in this primary residence for at least two (2) years prior to applying for the option.
4. All owners' combined total income from all sources, including non-taxable income, cannot exceed the specified amount in the amendment.   For 2009, this is $32,352 for a single owner, and $40,440 for 2 or more owners. 
   

Important: The deadline to apply this year is September 1, 2010. You will have the option to freeze either your 2010 or 2011 value, whichever is lower. We will be sending you notification of your 2010 value some time between January 1-March 1, 2011. You should wait to apply until you see what your 2010 value will be to determine which year is lower.

If the owners meet all of these requirements, when the County Assessor approves the application, the full cash value of the primary residence will stay the same for a three (3) year period unless it is lowered due to the market.  To remain eligible, the owner is required to renew the option in 2-1/2 years.  The County Assessor will send a notice of re-application.

The freeze terminates and the property reverts to its current full cash value if the owner sells the home or if the property is no longer your primary residence.  The locked value will be reassessed and you must reapply if exterior alterations/additions are made to your property.  In cases of multiple ownership, the survivor(s) must re-apply upon the death of one of the owners.

Note: To apply, complete the application, attach proof of age e.g. copy of birth certificate, driver's license, or any other supporting documentation, sign and return the application to the Assessor's office. Download Senior Freeze Form.