Arizona property taxes are due in two installments each year: the first half is due by March 1, and the second half is due by September 1

Arizona splits the property tax year into two payment periods. The first installment covers taxes from January through June and must reach your county assessor by March 1. The second installment covers July through December and is due by September 1. If you pay after these dates, you will owe a penalty and interest on top of the original amount owed.

The exact due date matters because Arizona counties begin charging penalties when ready after the important date passes. A payment that arrives on March 2 is considered late, even if only by one day. If you mail a check, the postmark date is what counts—not the date it arrives at the assessor's office.

Key Takeaways

  • Arizona property taxes split into two payments: the first half due March 1 and the second half due September 1 each year.
  • Payments made after the due date incur a penalty of 10 percent plus interest, which compounds monthly until paid in full.
  • You can pay by mail, online through your county assessor's website, or in person at the assessor's office during business hours.
  • If you own property in multiple Arizona counties, each county has its own payment schedule and mailing address.
  • Property tax bills are mailed in late fall for the first installment and in late spring for the second installment.

How penalties and interest work if you miss the important date

When a property tax payment arrives after the due date, Arizona law requires a penalty of 10 percent of the unpaid amount. This penalty is added to what you owe on the first day it is late. Interest then accrues on the total (original tax plus penalty) at a rate set by the state, which changes annually. The interest compounds monthly, meaning you pay interest on the interest from the previous month.

For example, if your second installment is $1,000 and you pay it on October 1 instead of September 1, you owe $100 in penalty plus one month of interest on $1,100. If you do not pay until November 1, the interest from October is added to the balance, and November's interest is calculated on that larger amount. The longer you wait, the faster the debt grows.

Arizona also allows counties to place a lien on your property if taxes remain unpaid for three years. A tax lien means the county has a legal claim against your home and can eventually foreclose and sell it to recover what you owe. This is a serious consequence, so contacting your county assessor as soon as you realize you cannot pay by the important date is important.

Where to send your payment and what information to include

Each Arizona county has its own assessor's office and its own mailing address for tax payments. You can find your county assessor's mailing address on the county's official website or by calling the assessor's office directly. When you mail a check, write your parcel number (also called the APN or account number) on the check itself and include it on any cover letter. The parcel number tells the assessor which property the payment is for, especially important if you own multiple properties.

Most Arizona counties now offer online payment through their assessor's website. Online payment usually processes the same day you submit it and eliminates the risk of mail delays. Some counties charge a small processing fee for online payments, typically $1 to $3. You can also pay in person at the assessor's office during business hours, and some counties accept payment by phone.

If you are unsure whether your payment was received, call your county assessor's office and provide your parcel number. They can tell you the current balance on your account and confirm whether your payment has been posted.

What to do if you cannot pay by the important date

If you know you cannot pay by March 1 or September 1, contact your county assessor's office before the important date. Some counties offer payment plans that allow you to split the payment into smaller amounts over several months. The terms vary by county—some allow two or three payments, while others may work with you on a longer schedule. You will still owe the 10 percent penalty and interest, but a payment plan can make the total manageable.

Another option is to request a deferral or postponement of your taxes. Arizona offers a property tax deferral program for homeowners who are 65 or older, totally disabled, or the surviving spouse of someone who was 65 or older. This program allows you to postpone paying your property taxes, though the taxes become a lien against your home and must be paid when you sell the property or pass it to your heirs. You must explore for this program through your county assessor's office.

If you have already missed the important date and owe penalties and interest, paying as soon as possible stops the interest from continuing to grow. Even a partial payment shows the county you are working to resolve the debt and can sometimes prevent a lien from being filed.

Understanding your property tax bill and payment schedule

Your property tax bill arrives in the mail twice a year. The first bill, for the first installment, is usually mailed in late October or early November and is due by March 1. The second bill, for the second installment, is mailed in late April or early May and is due by September 1. The bill shows your parcel number, the property address, the assessed value of your home, the tax rate, and the amount owed.

The amount you owe can change from year to year because Arizona assessors revalue properties periodically. If your home's assessed value increases, your tax bill increases. If you believe your home was assessed too high, you can file a protest with your county assessor's office. The protest important date is usually in late summer, and the important date is listed on your tax bill.

If you have a mortgage, your lender may require you to pay property taxes through an escrow account. In that case, you send the money to your lender, and the lender pays the county on your behalf. You are still responsible if the lender fails to pay, so confirm with your lender that the payment was made.

Paying taxes on property in multiple Arizona counties

If you own property in more than one Arizona county, each county sends its own tax bill and has its own mailing address. You cannot combine payments or send one check to cover taxes in two different counties. Each payment must be sent to the correct county assessor's office with the correct parcel number for that property.

The due dates are the same across all counties—March 1 and September 1—but the mailing addresses are different. Sending a payment to the wrong county delays it and can result in a late penalty on the property you intended to pay. Double-check the mailing address on each bill before you mail it.

How to set up automatic or recurring payments

Some Arizona counties allow you to set up automatic payments through their online system. This means the county withdraws the payment from your bank account on or before the due date each year. Automatic payments reduce the risk of forgetting the important date and incurring a penalty. You can usually set up automatic payments through your county assessor's website or by calling the assessor's office.

If your county does not offer automatic payments, you can set a reminder on your phone or calendar for two weeks before each due date. This gives you time to write and mail a check or log in to pay online without rushing.

Frequently Asked Questions

What happens if I pay one day late?

A payment that arrives after the due date incurs a 10 percent penalty on the unpaid amount plus interest. Even one day late triggers the penalty. If you mail a check, the postmark date is what counts, so mail early enough that it arrives by the important date.

Can I pay my property taxes online in Arizona?

Most Arizona counties offer online payment through their assessor's website. You can search for your county assessor online and look for a "pay taxes" or "make a payment" link. Some counties charge a small processing fee, usually $1 to $3.

What if I did not receive my property tax bill?

Contact your county assessor's office and provide your parcel number. They can tell you the amount owed and the due date. You are responsible for paying on time even if you did not receive the bill, so do not wait for a replacement bill to arrive.

Can I get an extension on my property tax payment?

Arizona law does not allow extensions on property tax due dates. However, some counties offer payment plans that let you split the payment into smaller amounts over several months. Contact your county assessor to ask whether a payment plan is available.

Do I have to pay property taxes if I am selling my home?

Yes. Property taxes are the responsibility of the owner on the date they are due, not the date the home sells. At closing, the seller and buyer typically split the year's property taxes based on how long each owned the home. Your title company or real estate agent can explain how this split works in your transaction.