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Arizona · How-To Guide

How do I pay my property taxes?

County Treasurer (county level - each of Arizona's 15 counties)
Step by Step

How to do it

  1. Locate your tax bill: Arizona property tax statements are mailed in September each year for the current tax year
  2. Review your bill for the correct amount, parcel number, and due dates - Arizona has two installment due dates
  3. Choose your payment method: in person at the County Treasurer's office, by mail, or online through your county's payment portal
  4. Pay by the deadlines:
  5. First installment: October 1 (due); delinquent after November 1
  6. Second installment: March 1 (due); delinquent after May 1
  7. Full year payment option: pay both installments by December 31 to receive a small discount (varies by county)
  8. Retain receipt as proof of payment
Details

What you need to know

Required Docs
  • Property tax bill or parcel number
  • Payment (cash, check, money order, or card - varies by county; card convenience fees common)
Fee
Tax amount varies by county, city, school district, and property classification. Arizona uses a dual valuation system - taxes are based on Limited Property Value (LPV), not Full Cash Value (FCV). LPV cannot increase more than 5% per year under Proposition 117. FIRST INSTALLMENT DUE: October 1 (delinquent after November 1) SECOND INSTALLMENT DUE: March 1 (delinquent after May 1) PENALTY FOR LATE PAYMENT: Interest and penalties accrue after delinquency dates; property subject to tax lien sale if unpaid ONLINE OPTION: Yes - most Arizona counties offer online payment through their County Treasurer website WHERE TO GO: County Treasurer's office (address in your v2 county data for each county)
Online Option
Yes - most Arizona counties offer online payment through their County Treasurer website
Where to Go
County Treasurer's office (address in your v2 county data for each county)
County-specific variations apply

Online payment availability and convenience fees vary by county. Some rural counties may not accept credit cards. Maricopa County (Phoenix) has the most robust online payment options; smaller counties may be mail/in-person only. Verify payment methods with your specific county treasurer before visiting.

Arizona Notes

Important state-specific details

  • Arizona has a split payment system - most property owners pay in two installments (October and March).
  • Arizona uses a dual valuation system: Full Cash Value (FCV) = market value; Limited Property Value (LPV) = tax base (capped at 5% annual increase under Prop 117). Your taxes are based on LPV.
  • Property classifications affect your tax rate: Class 1 (commercial/industrial, 16% ratio), Class 3 (owner-occupied residential, 10% ratio), Class 4 (rental/non-owner residential, 10% ratio).
  • Widows/widowers, disabled veterans, and qualifying seniors may be eligible for property tax exemptions - contact your County Assessor.
  • Senior Valuation Protection Program (Prop 104): homeowners 65+ who meet income limits may freeze the LPV of their primary residence - apply at County Assessor by September 1.
  • Arizona has no state property tax - all property taxes are local (county, city, school district, special districts).
Official Source

State office contact

State Office
Arizona Department of Revenue, Property Tax - azdor.gov/business/property-tax | (602) 716-6843