Arizona § 42-17303 - Property entitled to tax deferral
Full text of Arizona Arizona Revised Statutes § 42-17303 — Property entitled to tax deferral, with citation guidance and answers to common questions.
§ 42-17303. Property entitled to tax deferral
To qualify for deferral of property taxes the residence shall meet all of the following requirements:
1. It must be the taxpayer's primary residence.
2. It must not be income producing.
3. It may not have a full cash value, as determined by the county assessor for the current tax year, of more than one hundred fifty thousand dollars.
4. It may not be subject to the lien of any mortgage, reverse mortgage, deed of trust or other real property security interest that has been of record for less than five years before the date the deferral claim form is filed.
5. All property taxes must be paid for years preceding the year for which the initial election is made.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-17303
What does Arizona Revised Statutes § 42-17303 cover?
Section 42-17303 ("Property entitled to tax deferral") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-17303?
A common citation format is "Arizona Revised Statutes § 42-17303" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-17303 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.