Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address.Do you want to know about the Arizona homestead exemption? You may need to record a Declaration of Homestead. Where does a Senior apply for an exemption or freeze? Apply at the office of your county tax assessor. After the waiver is redeemed, the taxpayer is responsible for applying to the Pima. County Assessor's Office for the exemption. 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. Droubie's office is providing help through what is called the "Senior Freeze Program.