To qualify, you must live in the home as your primary residence. In Arizona, any adult aged 18 or older, regardless of their marital status, has the right to claim a special protection for their home.The dwelling may be a house, condominium, or mobile home. 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. Application for Property Tax Exemption. To establish eligibility for property tax exemption, the claimant must sign and file an affidavit with the County. Under the PDCPA, the Arizona homestead is to increase annually starting on January 1, 2024, based on the increase in the cost of living. In Arizona, the homestead exemption is automatic for your primary residence. Establishes exemptions specific to Arizona residents.