The 2026 Senior Valuation Protection “Senior Freeze” Application (FOR-135) is the form the Maricopa County Assessor uses to freeze the Limited Property Value (LPV) of a senior's primary residence for three years. It is one of the Maricopa County property tax forms, but it does not freeze your property taxes: it freezes the taxable portion of your property value. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original form and receives the application through its own channels.
Last updated
What is FOR-135?
The 2026 Senior Valuation Protection Application, printed as the 2026 Senior Valuation Protection “Senior Freeze” Application, is the Maricopa County Assessor form for freezing the application tax year Limited Property Value (LPV) of a primary residence owned by seniors, based on income, age and residency.
The Assessor's form states that the program does not freeze your property taxes. It freezes the taxable portion of your property value. If the owner meets every requirement and the County Assessor approves the application, the valuation of the primary residence stays fixed for three years.
The form carries the identifier FOR-135 V5 SVP SENIOR FREEZE APPLICATION. At the top you check one box: NEW APPLICATION or RENEWAL APPLICATION. The form then asks for parcel or account number, owner and contact details, the primary residence address, four yes/no confirmations (questions 1 to 4) and a signature under penalty of perjury.
Under Senate Bill SB1224, enacted on September 26, 2025, the LPV is recalculated if the home no longer qualifies. It is then reset under A.R.S. § 42-13302 using a Rule B calculation. The Assessor's forms library also lists a Spanish-language version of the application and an online application.
Who needs to file FOR-135?
Homeowners who want the Senior Freeze on their primary residence in Maricopa County use this application. The form sets four conditions, each answered Yes or No:
- You have lived in the primary residence for a minimum of two years or more.
- At least one of the owners is 65 years of age in the home.
- You and/or all owners on title are required to file tax returns (the form then asks for returns; owners who did not file submit income statements instead).
- Income from all sources for all owners on title does not exceed $47,712 for one owner or $59,640 for two or more owners.
The instructions add limits. The property must have been your primary residence for at least two years before the application deadline. Rental property does not qualify (Class 4). The Assessor can protect only one primary residence per homeowner (Class 3 or 6 historical). Income is averaged over the last 3 years.
Everyone who owns the property must be covered: the income and age documents are requested for all property owners, and the form has two signature lines for co-owners.
When to file FOR-135
The application deadline is September 1. The form has a New Application option and a Renewal Application option, so you file it again to renew; the form lists not renewing your application as one way to lose eligibility.
Once the Assessor approves an application from an owner who meets all requirements, the valuation of the primary residence remains fixed for three years. The protection can end sooner. The form lists these causes: a change in ownership, the home no longer being your primary residence, certain property changes you request, the property being split or merged, a change in property value of more than 15% (construction or destruction, for example), or not renewing. When eligibility ends, the LPV is recalculated under A.R.S. § 42-13302 using a Rule B calculation.
The form prints no processing time.
Documents you need
- Proof of residency (question 1): a copy of a driver's license, state ID or voter card. The instructions also accept an official document such as an SSA-1099 or a signed federal tax return.
- Proof of minimum age (question 2): a copy of a driver's license, state ID or birth certificate showing that one owner is at least 65.
- If required to file tax returns (question 3): copies of the first 2 pages of Federal 1040 tax returns for 2025, 2024 and 2023 for all property owners, including nontaxable strike benefits if applicable.
- Tax Return Transcripts from the Internal Revenue Service (1-800-906-9887) may be provided in lieu of tax returns.
- Schedule D (Form 1040), capital gains and losses, is listed in the instructions among the tax return documentation.
- If you did not file tax returns: SSA-1099 Social Security Statement and/or any 1099 forms for the last 3 years for all property owners. If you cannot get the SSA statement (Social Security Administration, 1-800-772-1213), a 1-month bank statement of the payment for each year.
- If applicable and you did not file returns: IRS 1099-R Pension/Annuity/IRA statement.
- If applicable and you did not file returns: a veteran benefits award statement (Veterans Administration, 1-800-827-1000), or a 1-month bank statement of the deposit for each year if you cannot get one.
How to fill out FOR-135
Check new or renewal application
At the top, check NEW APPLICATION or RENEWAL APPLICATION. Check only one.
Enter date and parcel number
Enter the Application Date and either the Parcel # or the Account #.
Enter owner and mailing details
Write the Owner Name(s), mailing address, city and ZIP. Check the box if you want the Assessor's records updated with that mailing address.
Add phone and email
Enter your phone number and e-mail address. The form notes that correspondence comes from [email protected] and may land in spam or junk folders.
Enter the primary residence address
Write the Primary Residence Address and city of the home you want protected.
Answer question 1 on residency
Check Yes or No to confirm you have lived in the primary residence two years or more. Plan to provide proof of residency (driver's license, state ID or voter card).
Answer question 2 on age
Check Yes or No to confirm one of the owners is at least 65 years of age in the home. Plan to provide a driver's license, state ID or birth certificate.
Answer question 3 on tax returns
Check Yes or No for whether you and/or all owners on title are required to file tax returns. Gather the return pages, or the SSA-1099 and 1099 forms if you did not file, for the last 3 years.
Answer question 4 on income
Check Yes or No to confirm income from all sources for all owners on title does not exceed the limit printed for one owner or for two or more owners.
Sign and date the application
Each owner signs on the Signature(s) lines and enters the date. The signature certifies, under penalty of perjury, that the information and documents are true and correct, and consents to the three-year freeze.
Review and download the completed PDF
Check every answer and that copies of your supporting documents are ready, with Social Security and account numbers blacked out. Download or print the completed PDF from FillingPDF and submit it through one of the channels described under How to submit.
How to submit FOR-135
The Maricopa County Assessor accepts the completed application with supporting documents online, by email, by mail or in person.
- File Online: visit the Assessor website at mcassessor.maricopa.gov. The Assessor's forms library links to an online application for Senior Valuation Protection.
- Email: [email protected]. Check your spam or junk folders for replies from [email protected].
- Mail or drop off in person: Attn: SVP, Maricopa County Assessor, 301 W Jefferson St, Phoenix, AZ 85003.
Send copies, not originals, of your documents. Black out your Social Security number and account numbers to protect your identity. The form does not state a fee. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Missing the September 1 application deadline printed on the form.
- Sending original documents; the form asks for copies, not originals.
- Leaving your Social Security number and account numbers visible on the copies; the form asks you to black them out.
- Submitting income documents for only one owner, or for fewer than the last 3 years; the form asks for all property owners and for 2025, 2024 and 2023.
- Applying for a rental property (Class 4), which does not qualify, or for a second residence when only one primary residence can be protected.
- Assuming the program freezes your property taxes; the form says it freezes only the taxable portion of your property value.
- Submitting the application without the signature or signatures of the owners; the certification is made under penalty of perjury.
- Not renewing the application, which the form lists as a cause of lost eligibility and LPV recalculation.
Frequently asked questions
What is the Senior Freeze application in Maricopa County?
It is the Maricopa County Assessor's 2026 Senior Valuation Protection application. It freezes the Limited Property Value of a senior's primary residence, based on income, age and residency. The form says it does not freeze property taxes, only the taxable portion of the property value.
What is the deadline for the Senior Valuation Protection application?
The application deadline printed on the form is September 1. The property must have been your primary residence for a minimum of two years prior to that deadline, according to the instructions for question 1.
How long does the Senior Freeze last?
Three years, if the owner meets all requirements and the County Assessor approves the application. It can end earlier, for example after a change in ownership, if the home stops being your primary residence, or if you do not renew.
What are the income and age requirements for the Senior Freeze?
At least one owner must be 65 years of age in the home. Income from all sources for all owners on title must not exceed $47,712 for one owner or $59,640 for two or more owners, with income averaged over the last 3 years.
What documents do I send with the Senior Freeze application?
Send copies of proof of residency, proof of age and income documents. If you file tax returns, that means the first 2 pages of your Federal 1040 returns for 2025, 2024 and 2023 for all owners. If you did not file, send SSA-1099 and/or other 1099 forms for the last 3 years.
Where do I send the Senior Valuation Protection application?
File online at mcassessor.maricopa.gov, email [email protected], or mail or drop it off at Attn: SVP, Maricopa County Assessor, 301 W Jefferson St, Phoenix, AZ 85003. Send copies, not originals.
What happens if my home no longer qualifies?
Your LPV is recalculated under A.R.S. § 42-13302 using a Rule B calculation, which sets it at a level similar to comparable properties without special valuation protection. The form cites Senate Bill SB1224, enacted on September 26, 2025.
Can I fill out the Senior Freeze application online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the form to the Assessor; you file it through the Assessor's channels.
Ready to fill out FOR-135?
Fill out FOR-135 now