Arizona Property Tax | Assessment, Rates & Payment

Key Resources for Arizona Property Tax

Always confirm assessment details, exemptions, and payment deadlines against your actual county tax notice or an official Arizona tax portal before acting on them.

Finding property tax information in Arizona requires working with both state and county offices. The Arizona Department of Revenue sets statewide property tax rules and supports uniform practices, while county assessors and treasurers handle parcel-level values and billing. For a broader view of public records in the state, you can start from Arizona Public Records and then follow county links for local tax tools.

Before contacting an office, gather your parcel number, property address, and the owner name as it appears on the deed. State-level resources help you understand how Arizona property tax works and provide forms and publications, but specific assessments, tax bills, and payment plans are always managed by the county where the property is located.

Understanding Property Taxation and Assessment Standards in Arizona

Arizona law authorizes local governments to tax real and personal property to help fund county budgets, schools, community colleges, and special taxing districts. The property tax system is administered jointly by the Arizona Department of Revenue and the 15 county assessors and treasurers, with the goal of keeping valuations fair and relatively consistent across the state.

The Arizona Department of Revenue’s property tax area develops guidance, forms, and publications, and it values certain large or specialized “centrally valued” property such as airlines, mines, railroads, and utilities. Most residential and commercial parcels are valued locally by county assessors, but statewide standards still apply. For an overview of those standards and links to key forms, you can review statewide property tax guidance before contacting your county.

Arizona Department of Revenue and County Assessor Property Valuation Roles

In Arizona, the Arizona Department of Revenue focuses on oversight, standards, and special types of property, while county assessors and treasurers handle day-to-day administration. The Department provides training, manuals, and a Property Tax District Unit that works with local jurisdictions, and it values certain multi-county or complex properties directly. This statewide role is aimed at keeping similar property treated in a similar way, regardless of county boundaries.

County assessors classify and value locally assessed property within their county, maintain parcel records, and administer appeals, exemptions, and valuation relief programs at the local level. County treasurers prepare and mail property tax bills, collect payments, and distribute the revenue to the appropriate jurisdictions. If you need practical examples of how these roles interact or how specific programs work, you can read the detailed property tax FAQs and then follow up with your county for parcel-specific questions.

Certain property tax items are handled directly by the Arizona Department of Revenue. For example, the Property Tax Refund Credit for Income Taxes (Form 140PTC) and some reimbursement programs related to public nuisance mitigation are statewide income-tax credits tied to property tax paid. In those cases the Department answers questions about the credit form itself, while county offices still control the underlying property valuation and billing records.

From County to State: Navigating Property Tax Appeals in Arizona

When you receive a Notice of Value for real or personal property in Arizona and you disagree with the valuation or classification, your first contact is usually the County Assessor in the county where the property is located. The assessor can explain how the value was determined, provide local sales or cost data, and supply forms and instructions for filing an appeal within the time allowed by law.

If you cannot resolve the issue with the County Assessor, Arizona’s property tax system allows further review. Depending on the type of property and the stage of the process, you may be able to appeal to the Arizona State Board of Equalization or file directly with the Arizona Tax Court. Property valued by the Arizona Department of Revenue follows a separate appeal path through the Department rather than the county. These higher-level appeals generally focus on whether valuation methods and legal standards were applied correctly, not on individual billing disputes or payment plans.

Appeal processes are technical and time-sensitive, and deadlines can differ for real and personal property. Always follow the instructions printed on your notice and in the official forms from your county or the Department. For general questions about state-level procedures that are not specific to your account, you can also contact the department for general questions before deciding on next steps.

State-Mandated Property Tax Exemptions and Relief in Arizona

Arizona law provides several property tax exemption and valuation relief programs intended to help certain groups of residents. These include programs for people with a total and permanent disability, eligible widows and widowers, and honorably discharged veterans with qualifying service- or nonservice-connected disabilities. There is also a valuation relief program often called the “Senior Freeze Program,” formally known as the Property Valuation Protection Option, which allows qualified homeowners to have the valuation of a primary residence held steady for a three-year period.

Although these programs are created by state law, they are facilitated locally by the County Assessor where the property is located. Each program has its own requirements, which may include limits based on assessed value and household income, documentation from the U.S. Department of Veterans Affairs for veterans’ programs, or age and occupancy requirements for valuation protection. Many of these programs reduce taxable value or slow valuation increases rather than eliminating property tax entirely, so county staff can help explain how the rules apply to your parcel.

Arizona also offers statewide relief in other areas, such as a business personal property exemption amount that is adjusted annually and a Property Tax Refund Credit for Income Taxes (Form 140PTC) that may benefit qualifying low- or moderate-income taxpayers. Before applying for an exemption or credit, it can be helpful to confirm parcel details and ownership history using Arizona Property Search and then verify the current rules and forms with your County Assessor or a qualified professional.

Delinquent Taxes and Property Tax Lien Sales in Arizona

Property tax bills in Arizona are usually issued in two installments, with due dates that generally fall in the fall and the following spring, and delinquency dates that follow later in each cycle. Real property is typically valued in one year and taxed in the following tax year, while most personal property is both valued and taxed in the same year. Exact billing and delinquency dates, as well as any exceptions, are set by statute and shown on your county tax bill.

If property tax is not paid by the delinquency date, interest and penalties can accrue under Arizona law. In many cases, mortgage holders or loan servicers pay property tax from escrow, but the property owner remains ultimately responsible for making sure payments are complete and on time. County treasurers manage collection of delinquent taxes and may use tax lien or sale procedures authorized by state law when balances remain unpaid for an extended period.

The Arizona Department of Revenue does not issue property tax bills or collect local property tax payments. State-level resources can explain how delinquency rules work in general, but only the County Treasurer can confirm the amount due, show whether a payment has posted, or provide information about any lien sales or redemption options for a specific parcel.

Arizona Property Tax Directory: Local Assessment Offices

  • Arizona Department of Revenue: 1600 West Monroe Street Phoenix, AZ 85007 (View on Google Maps)
  • Phone: (602) 255-3381

Arizona’s property tax laws and statewide programs are set at the state level, but the money you pay and the valuation on your notice are managed by local officials. County assessors handle classification, valuation, and most exemptions, while county treasurers issue tax bills, accept payments, and administer delinquent accounts. Use the directory below to identify the correct county office before you call or send documents.

County Property Tax
Maricopa County Guide

When you look up your county, keep in mind that different offices may share similar names. The County Assessor normally handles value and exemptions, the County Treasurer handles billing and collection, and the County Recorder or Clerk may keep deed and sales affidavit records. Always verify that you are contacting the right office for your specific issue before sharing sensitive information or making a large payment.

This guide is a private information resource and is not a government agency. It cannot provide legal or tax advice, make decisions on your assessment, or guarantee that records are complete or current. For final answers about your property tax status, deadlines, or appeal options, rely on official notices from your county and, when needed, consult a qualified tax professional or attorney.

Should I contact the state or my county about my property value?
Start with the County Assessor where the property is located, because that office maintains the local valuation and classification records; the Arizona Department of Revenue typically becomes involved only for centrally valued property or appeals that have moved beyond the county level.

Who handles payment plans or delinquent property tax accounts in Arizona?
Property tax payment options, delinquency timelines, and any tax lien or sale procedures are managed by the County Treasurer in the county where the parcel sits, so you must follow that office's notices and contact them directly with questions instead of the state tax agency.