You must complete and include Form 301 with the appropriate individual credit form(s) (any form that starts with 3) with your return. A taxpayer who is not filing an individual income tax return but qualifies to claim the property tax credit must complete Form.Arizona law does not recognize federal property exemptions, but establishes exemptions specific to Arizona residents. To qualify, you must live in the home as your primary residence. The dwelling may be a house, condominium, or mobile home. You must be a resident of Arizona. The property owner must be 65 or older. What are the requirements to obtain a property valuation freeze? You were a resident of Arizona for all of 2024. The deadline for property owners to apply with the County Assessment Office is March 1 of the next year.
