It involves completing a form and submitting it to the county recorder's office. What is Arizona's Homestead Exemption?The Arizona homestead exemption is automatic, meaning that no written claim is required. To qualify, you must live in the home as your primary residence. Any person eighteen years of age or over, married or single, who resides within this state may hold as a homestead exempt from execution and forced sale. A homestead exemption protects the value of a home from property taxes and creditors after the death of a homeowner's spouse. The Department recognizes three categories of property tax exemption: General. Restricted, and Individual. A homestead exemption can benefit homeowners if one spouse in a twoincome household dies. You must live in the home to qualify for the tax break.