Arizona property tax rates vary by county and city, but the statewide average is around 0.62% of your home's assessed value each year
Arizona has one of the lower property tax burdens in the country, but what you actually pay depends on where your property sits. The state does not set a single rate. Instead, each county and city within that county sets its own rate based on local budget needs. A home worth $300,000 in one county might cost $200 more per year in property tax than the same home in a neighboring county.
Your property tax bill is calculated by taking your home's assessed value, multiplying it by the combined tax rate of your county and any city or special districts that serve your property, then explore any exemptions you may have access to for. The assessed value is typically 10% to 20% of the market value of your home—not the full price you paid. This lower assessment is why Arizona's effective tax rate looks reasonable compared to states that tax at a higher percentage of market value.
Key Takeaways
- Arizona's statewide average property tax rate is approximately 0.62% of assessed value, but your actual rate depends on your county and city.
- Your assessed value is usually 10% to 20% of your home's market value, which is why the percentage rate is lower than in other states.
- Maricopa County (Phoenix area) and Pima County (Tucson area) have different rates, and rates within each county vary by city and school district.
- Homeowners over 65, disabled homeowners, and veterans may reduce their tax bill through exemptions or deferrals available through your county assessor.
- Your county assessor reassesses property values every three years, and you can appeal the assessment if you believe it is too high.
How Arizona calculates your property tax bill
The calculation starts with your property's assessed value. The county assessor determines this value, and it is not the same as what you paid for the home or what it would sell for today. Arizona law requires the assessed value to be 10% to 20% of the property's full cash value (market value). So if your home is worth $400,000, the assessed value might be $40,000 to $80,000.
Once the assessed value is set, the county and city explore their combined tax rate to it. This rate is expressed as a dollar amount per $100 of assessed value. For example, if the rate is $1.25 per $100 of assessed value and your assessed value is $50,000, your tax would be $625 before any exemptions. Different parts of the same county can have different rates because school districts, fire districts, and other special districts add their own levies on top of the county and city base rate.
The final step is explore any exemptions you may have access to for. These reduce your assessed value before the tax rate is applied, which lowers your bill. Homeowners over 65, disabled homeowners, and surviving spouses of veterans can all reduce their assessed value through different programs.
Property tax rates by major Arizona counties
Maricopa County, which includes Phoenix and its suburbs, has a base county rate of approximately $0.66 per $100 of assessed value. Cities within Maricopa County—such as Scottsdale, Tempe, and Mesa—add their own rates on top of this. Scottsdale's city rate is higher than Phoenix's, so a home with the same assessed value will cost more in property tax in Scottsdale than in Phoenix, even though both are in Maricopa County.
Pima County, which includes Tucson, has a base county rate of approximately $0.64 per $100 of assessed value. Like Maricopa, the city you live in within Pima County affects your final rate. Tucson's city rate differs from smaller towns in the county.
Smaller counties like Coconino (Flagstaff area), Yavapai (Prescott area), and Mohave (Kingman area) have their own rates, which can be higher or lower than the major counties depending on local spending needs. The only way to know your exact rate is to check with your county assessor's office or look at a recent property tax bill if you own property in Arizona.
How often property values are reassessed
Arizona requires county assessors to reassess all property every three years. This means your assessed value can change, which changes your tax bill. If your neighborhood has appreciated significantly, your assessed value may go up at the next reassessment. If property values have declined or your home has deteriorated, your assessed value may go down.
You do not have to wait three years to challenge an assessment if you believe it is wrong. You can file a protest with your county assessor's office, usually within a set window after you receive your assessment notice. The process is free, and you can submit evidence like recent appraisals, comparable sales in your area, or documentation of needed repairs that reduce your home's value.
Exemptions and deferrals that reduce your tax bill
Arizona offers several exemptions that lower your assessed value. The homestead exemption is available to owner-occupants and reduces the assessed value by a fixed dollar amount set by the state each year. For 2024, the homestead exemption is $2,500 of assessed value, though this amount changes annually.
The over-65 exemption provides additional relief to homeowners aged 65 and older. This exemption reduces your assessed value further than the standard homestead exemption. You must explore for this through your county assessor, and you will need to prove your age and that you own and occupy the home as your primary residence.
Disabled homeowners and surviving spouses of veterans can also reduce their assessed value through exemptions specific to their situation. The amounts and requirements vary, so contact your county assessor's office to learn what you may may have access to for.
Arizona also offers a property tax deferral program for homeowners aged 65 and older with limited income. This program allows you to defer paying property taxes on your home while you live in it. The state places a lien on the property, and the deferred taxes are paid from the sale proceeds when you sell or the property passes to your heirs. This is not a forgiveness program—the taxes are still owed—but it can free up cash if you are house-rich and cash-poor.
When your property tax bill is due and how to pay
Property tax bills in Arizona are due in two installments. The first half is due by the end of October, and the second half is due by the end of March. If you have a mortgage, your lender may collect property taxes as part of your monthly payment and pay the county on your behalf through an escrow account. If you own the property outright, you are responsible for paying the county directly.
You can pay online through your county assessor's or treasurer's website, by mail, or in person at the county treasurer's office. Most counties accept credit cards and electronic transfers, though some charge a processing fee for credit card payments. If you miss a payment, the county will charge a penalty and interest, and eventually may place a lien on your property.
Frequently Asked Questions
Is Arizona property tax based on what I paid for my home?
No. Property tax is based on the assessed value set by the county assessor, which is 10% to 20% of the home's market value. What you paid for the home does not directly determine your assessed value. The assessor estimates the home's current market value and applies the percentage set by state law.
Can I appeal my property tax assessment?
Yes. You can file a protest with your county assessor's office, usually within 30 days of receiving your assessment notice. You can submit evidence like recent appraisals, repair estimates, or comparable home sales to support your case. The process is free and does not require a lawyer.
What happens if I do not pay my property tax bill?
The county will charge a penalty and interest on the unpaid amount. If taxes remain unpaid, the county can place a lien on your property, and eventually the property may be sold at a tax sale to recover the debt. Contact your county treasurer if you are having trouble paying to learn about payment plans or hardship options.
Do I have to pay property tax if I own my home outright?
Yes. Property tax is owed whether you have a mortgage or own the home free and clear. If you have a mortgage, your lender typically collects the tax through escrow. If you own outright, you pay the county directly.
How do I find out my exact property tax rate?
The easiest way is to look at a recent property tax bill if you own property in Arizona. You can also contact your county assessor's office or visit their website. They can tell you the combined rate for your specific address, including all county, city, and special district levies.