Property Tax Due Dates in Arizona

Arizona property taxes are administered at the county level, with each county having an assessor who determines property values and a treasurer who collects taxes. Arizona uses a classified property tax system, meaning different types of property are assessed at different percentages of their full cash value (market value). Owner-occupied primary residences (Class 3) are assessed at 10% of full cash value, while commercial property is assessed at 18%. Property taxes in Arizona are paid in two installments and are among the more moderate in the western United States, with an effective rate averaging around 0.6–0.8% of market value. The state also offers several programs specifically designed to help seniors and long-term homeowners manage their tax burden.

Arizona property taxes are paid in two equal installments: First installment: Due October 1, delinquent after November 1 Second installment: Due March 1, delinquent after May 1 Late penalty: A flat 16% per year simple interest rate applies to delinquent taxes, prorated by month. This works out to approximately 1.33% per month. If the total annual tax is $100 or less, it is due in a single payment on October 1. Most Arizona counties offer online payment through the county treasurer's website. Payment by mail and in person at the county treasurer's office is also available. Some counties accept payment by phone. Taxes unpaid for three or more years may be subject to a tax lien sale, where investors purchase the right to collect the delinquent taxes with interest.

Arizona offers several programs to reduce property taxes: Homeowner Rebate — Owner-occupied primary residences automatically receive a state-funded rebate equal to 40% of the school district primary property tax, up to $600 per year. This is applied automatically — no application required. This is Arizona's broadest property tax relief program. Senior Property Valuation Protection (Value Freeze) — Homeowners 65 or older who have owned and occupied their primary residence for at least two years and whose income is below $43,872 (single) or $54,840 (two or more owners) may freeze their property's assessed value for three years (renewable). This prevents increases due to rising market values. Apply with your county assessor by September 1. Low-Income Senior Deferral Program — Qualifying seniors (65+) may defer property taxes, with the deferred amount becoming a lien on the property payable upon sale or transfer. Disability Exemption — Totally and permanently disabled residents with income under $20,000 may receive an exemption that reduces the taxable value of their primary residence. Veterans Exemption — Honorably discharged veterans with a service-connected disability may receive a reduction in assessed value. 100% disabled veterans may qualify for a full exemption. Apply with your county assessor.

In Arizona, property value appeals follow a specific process tied to the Notice of Value issued each year: Deadline: You must file a petition with the Arizona State Board of Equalization (for residential property) or the county assessor within 60 days of the Notice of Value mailing date. Notices are typically mailed in late February, making the appeal deadline approximately late April or early May. Step 1: Review your Notice of Value, mailed by February 28 each year. The notice shows your property's full cash value and limited property value. Step 2: File an administrative appeal with your county assessor within 60 days of the Notice of Value. The assessor will review your appeal informally. Step 3: If unsatisfied with the county assessor's decision, appeal to the State Board of Equalization (SBOE) for residential property or the Arizona Tax Court for commercial property. Step 4: Further appeals from the SBOE go to the Arizona Tax Court, and then to the Court of Appeals. Evidence: Recent comparable sales in your neighborhood (from the 12 months before January 1 of the tax year) are the strongest evidence. Bring a list of 3–5 comps showing that similar homes sold for less than twice your assessed value (since your assessed value = 10% of full cash value).