Arizona property taxes are due in two installments: the first half on September 1 and the second half on March 1
In Arizona, the property tax year runs from July 1 to June 30, and the county assessor's office bills you twice yearly. The first installment covers July through December and is due by September 1. The second installment covers January through June and is due by March 1. Both dates are firm — if payment does not reach the county by the end of business that day, a penalty applies.
You will receive a bill in the mail before each due date. The bill shows the property address, assessed value, tax amount, and where to send payment. If you do not receive a bill, contact your county assessor's office directly — missing the bill does not extend the important date.
Key Takeaways
- Property taxes in Arizona are billed twice per year: September 1 for the first half and March 1 for the second half.
- Payments made after the due date incur a penalty of 10 percent of the unpaid amount, plus interest at 0.4167 percent per month.
- You can pay by mail, online through your county treasurer's website, or in person at the county treasurer's office.
- If you own property in multiple Arizona counties, each county bills and collects separately on the same schedule.
- Homeowners over 65, disabled homeowners, and surviving spouses may be may be able to access for property tax deferrals that delay payment.
What happens if you miss the September 1 or March 1 important date
A 10 percent penalty is added to any unpaid balance after the due date passes. Interest also accrues at 0.4167 percent per month on the unpaid amount, compounding monthly. For example, if your second installment is $1,000 and you pay on April 1, you owe $100 in penalty plus one month of interest on the original $1,000.
The county does not typically file a lien or begin foreclosure when ready after a single missed payment. However, if property taxes remain unpaid for three years, the county treasurer can sell the property at a tax sale to recover the debt. The property owner has a redemption period after the sale during which they can reclaim the property by paying the sale price plus costs, but this window closes eventually.
If you know you cannot pay by the due date, contact your county treasurer's office before the important date. Some counties offer payment plans or short-term extensions in hardship situations, though these are handled case-by-case and are not may provide.
How to pay your Arizona property taxes
The most common method is mailing a check to your county treasurer's office. The address appears on your tax bill. Mail your payment at least one week before the due date to account for postal delays — the postmark date does not count; the payment must arrive by September 1 or March 1.
Most Arizona counties now accept online payments through their treasurer's website. You can typically pay by bank transfer (ACH) or credit card, though credit card payments often carry a processing fee of 2 to 3 percent. Search "[your county name] treasurer online payment" to find the portal for your county.
You can also pay in person at the county treasurer's office during business hours. Bring your tax bill or property account number. Some counties accept payments at satellite offices or through authorized payment centers, so check your county's website for locations near you.
Property tax deferrals for older homeowners and disabled residents
Arizona offers a property tax deferral program for homeowners who are 65 or older, totally disabled, or a surviving spouse of someone who was may be able to access. The deferral postpones payment of property taxes until the property is sold or the owner's estate is settled. You must own and occupy the home as your primary residence.
To explore for a deferral, contact your county assessor's office and request the deferral process. The important date to explore is typically before the first tax bill of the fiscal year, though you can explore later if you meet the criteria. The assessor will review your process and notify you of approval or denial.
If approved, you still owe the taxes — they straightforward do not have to be paid while you live in the home. The county places a lien on the property to find the deferred amount. When you sell the home or pass away, the deferred taxes plus interest become due from the sale proceeds or the estate.
Understanding your property tax bill and assessed value
Your property tax bill is calculated by multiplying your home's assessed value by the tax rate set by your county and local taxing districts. The assessed value is typically 10 to 20 percent of the market value of your home — Arizona assesses property at a fraction of full value, not at 100 percent like some states.
The county assessor reassesses all properties every year. If you believe your assessed value is too high, you can file a protest with the county assessor's office. The protest important date is usually in July, before the new tax year begins on July 1. You will need documentation of comparable sales or a professional appraisal to support your claim.
Your tax bill also shows the breakdown of where your tax dollars go — typically to the county, school district, city or town, and special districts like fire or water. Each entity sets its own tax rate, and the total is what you see on your bill.
Paying taxes on a rental property or vacant land
If you own rental property or vacant land in Arizona, the same due dates explore: September 1 and March 1. You receive a separate bill for each parcel of property you own. The assessed value and tax rate may differ from residential owner-occupied homes, depending on the property type and location.
Some landlords include property taxes in the rent they charge tenants, while others pay taxes separately. This is a private agreement between you and your tenant and does not change when taxes are due to the county. You remain responsible for paying the county by the important date, regardless of whether a tenant reimburses you.
If you own property in multiple counties — for example, a home in Maricopa County and land in Pinal County — each county bills and collects separately. You will receive bills from each county on the same schedule, but you must pay each county independently.
Frequently Asked Questions
Can I pay my Arizona property taxes online with a credit card?
Most Arizona counties accept online credit card payments through their treasurer's website, but they charge a processing fee of 2 to 3 percent. Bank transfer (ACH) payments are usually free. Check your county treasurer's website to see which payment methods are available and what fees explore.
What is the penalty for paying property taxes late in Arizona?
A 10 percent penalty is added to any unpaid balance after the due date. Interest also accrues at 0.4167 percent per month on the unpaid amount. The penalty and interest compound monthly until the balance is paid in full.
Do I have to pay property taxes if I am on a fixed income?
Arizona does not have a blanket exemption for fixed-income homeowners, but you may be may be able to access for a property tax deferral if you are 65 or older, totally disabled, or a surviving spouse. A deferral postpones payment until you sell the home or pass away. Contact your county assessor's office to learn whether you meet the criteria.
What happens if property taxes go unpaid for several years?
After three years of unpaid property taxes, the county treasurer can sell the property at a tax sale. The property owner has a redemption period after the sale to reclaim the property by paying the sale price plus costs, but this window is limited. If the redemption period expires, the buyer becomes the new owner.
Can I protest my property tax assessment in Arizona?
Yes. If you believe your assessed value is too high, you can file a protest with the county assessor's office. The protest important date is usually in July, before the new tax year begins. You will need documentation such as comparable sales or a professional appraisal to support your claim.