The Department recognizes three categories of property tax exemption: General. Restricted, and Individual.Individual exemptions may be granted for only one of these categories at a time and are subject to certain limitations, such as an assessed property value. 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. First, you must be an Arizona resident. Second, the home you are claiming as your homestead must be in Arizona. The Pima County Assessor's Office is kicking off tax season with a library tour focused on helping homeowners lower their tax bills. The relief comes in several forms. First, there is an exemption for widows, widowers and totally disabled persons.