How do arizona property taxes work

Adobe Reader available free of charge from Adobe Systems is required to view some content on this site. This web site uses style sheets. If style sheets have been disabled on your browser, pages may appear different than originally designed. To view this site properly, style sheets should be enabled on your browser. There has been a change in CP Liens that is applicable to lienholders. The original certificate of purchase, in addition to all subsequent taxes sub taxes will expire if an action to foreclose has not commenced within ten years after the last day of the month in which the original certificate was acquired.

Pursuant to this legislation, tax liens eligible for expiration will include the original certificate and all related sub taxes in the expiration process. Those liens with deadlines that are already in effect will not be affected however it will affect all future sub taxing liens so that the deadline will expire within a ten year period after the last day of the month that it was acquired and time limits cannot be extended to the original purchase.

Although you can make payments through them, they are not our official agent and will charge you processing fees. We have no control over payments made through them. Example: Roll number 8 can be entered as 00 For existing subscribers, enter your registered email address. You will then be guided to create a non-email user name. Tax Guide. Tax Bill Inserts. This includes the county, city school districts, special taxing districts and the state not just Maricopa County , based on the assessed values and the calculated rates.

The Maricopa County Board of Supervisors only control a small portion of the property tax bill. The School District taxes are the largest portion of the property taxes from other jurisdictions, followed by the community college district, cities, special districts and the State.

Back to top Mobile Homes and Personal Property. Back to top Fee Schedule. Back to top Property Tax Calendar August Board of Supervisors certifies tax roll. September Consolidated tax statements are sent to taxpayers. The total tax rate for your property is comprised of a mix of primary and secondary tax rates that are levied by the various jurisdictions that pertain to your property. Primary property taxes pay for the operation budget and maintenance of state and local governments.

The secondary property taxes fund voter approved items such as school budget overrides and special district levies. View a sample tax bill for more explanation of the various components of your bill. Read a detailed property tax overview of what comprises your taxes and how they are calculated. Property tax statements are mailed in September of each year. You can also view your property tax statement online at www.

Property taxes can be paid in one or two installments. Keep in mind that you are receiving your tax bill for the current year. In other words, taxes are paid in arrears. Taxes become delinquent on November 1 st and May 1 st respectively.

When you receive your bill, you will receive two stubs to use for making your payments. If the tax lien is not redeemed within three years from the date of sale, the purchaser may initiate foreclosure proceedings. Failure to receive a tax statement is not a legal reason for waiving interest. Parcels with prior year delinquent taxes still owing at the end of December become candidates for the Back Tax Lien Sale the following February.

In a typical real estate transaction taxes are prorated, and the buyer is given credit for the seller's portion. You should look at your settlement statement provided by the title company to confirm this. The new owner of a property should write to the Treasurer's Office to update name and address information prior to August when tax bills are mailed. Sometimes mortgage companies fail to ask the Treasurer for billing information for some of their customers.

There are many reasons this occurs, some of them good ones. Since we do not know who is responsible for paying the taxes, we send the bill to someone who cares; the property owner.

Experience shows this approach works best. If a mortgage company is responsible for payment of your taxes, you should contact them to confirm their receipt of tax information from the County Treasurer. The Arizona Revised Statutes provides in part, The property of widows, widowers and disabled persons who are residents of this state is exempt from taxation to the extent allowed by article IX, sections 2, 2.

Click here to review the law. Click here to print the form. The Senior Valuation Protection program is designed to freeze the full cash value of a primary residence owned by seniors based on income and age. Annual property tax statements are issued on a calendar year basis and are printed and mailed in September of that year. The September statement has two payment stubs thereby avoiding the waste of taxpayers money on a second billing.

The due date for the first half tax is October 1. The first half installment becomes delinquent after p.

If Nov 1 falls on a Saturday, Sunday, or legal holiday, the time of the delinquency is pm on the next business day. After p. If December 31 falls on a Saturday, Sunday, or legal holiday, the time of the delinquency is pm on the next business day after that date. The second half tax is due March 1 of the following year and becomes delinquent after p. If May 1 falls on a Saturday, Sunday, or legal holiday, the time of the delinquency is pm on the next business day.