Does Arizona have a homestead exemption? Yes. Under A.R.S. 33-1101, the equity in the home you live in is protected from attachment, execution and forced sale by most creditors, up to a statutory base of $400,000. That figure adjusts for inflation every January 1; applying the statute's formula, legal.com calculates $437,600 for 2026.
Is it a property tax break? No, and this is the most common mix-up. Arizona's homestead exemption is creditor protection. The tax benefit for living in your home comes from your primary residence (class 3) classification, which unlocks the state homeowner rebate of up to $600 per parcel.
Data note: Statutory details come from the Arizona Revised Statutes on azleg.gov. The 2026 adjusted amount is a calculation published by legal.com using BLS CPI-U data, not an official state table. This is general information, not legal or tax advice.
Arizona Homestead Exemption: Key Facts
- Amount: $400,000 statutory base, adjusted annually starting Jan. 1, 2024
- Adjustment method: percentage change in the national CPI-U from August to August, rounded up to the nearest $100
- Calculated amounts (legal.com): $414,700 (2024), $425,200 (2025), $437,600 (2026)
- Who qualifies: a person 18 or older residing in the state
- What it covers: your interest in a house, condominium, cooperative or mobile home (plus land) that you live in
- How you get it: automatically, by operation of law
- Couples: one homestead exemption per married couple
- After a sale: protection follows the identifiable cash proceeds for 18 months, or until you buy a new home, whichever comes first. It does not extend to refinance proceeds
- Bankruptcy: the amount in effect on the filing date applies
What the Homestead Exemption Does Not Protect Against
Under A.R.S. 33-1103, the exemption doesn't block a forced sale tied to:
- Your mortgage or deed of trust (consensual liens)
- Mechanics' liens for labor or materials
- Child support or spousal maintenance arrearages that meet the statute's conditions
- Recorded judgments, when your equity exceeds the exemption amount
When You Own More Than One Home
- The exemption attaches to the home you live in
- If several properties could qualify, a creditor can demand that you designate one within 30 days; otherwise you may need to record a homestead claim (A.R.S. 33-1102)
Property Tax Breaks for Arizona Homeowners (the Real "Homestead" Savings)
Primary Residence (Class 3) and the Homeowner Rebate
- Owner-occupied primary residences receive additional state aid that reduces school district taxes
- The reduction equals 50% of the qualifying school tax rate, capped at $600 per parcel (A.R.S. 15-972)
- The Assessor reviews class 3 status. If you don't respond to a review, the parcel can be reclassified as class 4 (rental), and misclassification carries a civil penalty equal to the prior year's state aid (A.R.S. 42-12052)
- Arizona's constitution also caps primary property taxes on residential property (Article IX, Section 18); if a bill would exceed that cap, the county applies a credit (A.R.S. 15-972)
Exemptions for Widows, Widowers, Disability and Veterans
- $4,188 assessed-value exemption for qualifying widows, widowers and people with a total and permanent disability, subject to income limits and a total assessment cap of $28,459 (A.R.S. 42-11111)
- Full exemption for the primary residence of a veteran with a 100% service-connected disability rating
- $4,188, scaled by disability percentage, for other qualifying disabled veterans
For due dates on the bill itself, see our guide to when Maricopa County property taxes are due. If you're buying, our first-time buyer guide walks through what to expect after closing.
What This Means When You Buy or Sell
- Buying: make sure the county records your home as your primary residence so you receive the class 3 rebate
- Selling: the homestead protection follows your sale proceeds for 18 months, which matters if you're between homes
- Moving into a rental: a home you no longer live in generally stops qualifying for class 3 treatment
- Estate and creditor questions: an Arizona attorney can apply the current exemption amount to your situation
“Clients ask me about the 'homestead exemption' at nearly every Scottsdale closing, and they almost always mean property taxes. Arizona's homestead is really about protecting your equity. The step that saves money on your tax bill is making sure the Assessor has your home classified as your primary residence. After closing, I remind every buyer to check their notice of value.”
— Elizabeth Vijan, Tackett Team, eXp Realty
FAQ: Arizona Homestead Exemption
Does Arizona have a homestead exemption?
Yes. A.R.S. 33-1101 protects home equity up to a $400,000 base, automatically.
How much is the homestead exemption in Arizona in 2026?
About $437,600, per legal.com's calculation using the statute's CPI-U formula. Confirm with an attorney.
Does the Arizona homestead exemption lower property taxes?
No. The tax benefit is the class 3 homeowner rebate, up to $600 per parcel.
Does Arizona have a homestead exemption for seniors?
Not a separate creditor exemption, but widow/widower, disability and veteran property tax exemptions exist under A.R.S. 42-11111.
Buying or Selling a Home in Scottsdale or Phoenix?
I'll help you understand what your ownership costs will really look like, from property taxes to closing, and connect you with trusted local attorneys and tax pros when you need them.
Elizabeth Vijan | Tackett Team, eXp Realty
Scottsdale & Phoenix Real Estate
Schedule a Conversation · Call or text 602-885-7752
Sources: A.R.S. 33-1101: Homestead exemptions · A.R.S. 33-1102: Homestead designation · A.R.S. 33-1103: Extent of exemption · legal.com: Arizona homestead exemption 2026 calculation · A.R.S. 15-972: Homeowner rebate · A.R.S. 42-11111: Widow, widower, disability and veteran exemptions · A.R.S. 42-12052: Residential classification
Disclaimer: General information, not legal or tax advice. Consult an Arizona attorney or tax professional about your situation. Information deemed reliable but not guaranteed. Equal Housing Opportunity.
Tackett Team, eXp Realty · Get in touch