Annual Tax Statement
Annual tax statements are issued in the fall of the current year and billed for the calendar year. They may be paid in two installments:
- First half due October 1, DELINQUENT NOVEMEBER 1st
- Second half due March 1, DELINQUENT MAY 1st
The County Treasurer WILL NOT be held responsible for payments on the wrong property. Here are two ways to avoid this problem:
- Always check the property description on your tax statement
- Always provide your parcel number when making payments or inquiries at the Treasurer’s or Assessor’s office. Your parcel number can be found in the paperwork you get from the title company. The Treasurer must place interest on all delinquent accounts.
New Ownership Information
Ownership information transfers can take six months or more to process. If property is purchased after November 1st of the previous year, new owners may not receive a tax statement. The new owners must contact the Treasurer’s office if a statement is not received by October 15th.
Treasurer’s phone number: (602) 506-8511.
Notification of Value
Assessment notices are sent to every property owner on or before January 31st of each year. This notice includes assessed value, full cash value, classification and assessment ratio. These issues can be protested through the County Assessor within 45 days of receipt.
County Assessor’s phone number: (602) 506-3406
Arizona Tax Calendar
Important Dates in the Arizona Tax Calendar
|January 1st||Current taxes become a lien not yet payable. First day to file exemption with the Assessor’s office.|
|February 1st||On or before this date, Assessor is required to notify property owners of any increase in taxes or of delinquent taxes for previous years sold at auction (three year redemption period).|
|February 15th||Last day to file an appeal with the Assessor’s office if the property owner feels that the values are excessive or that they violate the limitations of increases.|
|February 28th||Last day to file exemptions.|
|March 1st||Second half taxes for previous year, are due and payable.|
|May 1st||Second half taxes for previous year, are now delinquent.|
|July 25th||Tax Roll is certified.|
|September 15th||Tax statements are mailed from mid- September.|
|October 1st||First half of current year taxes are now due and payable. You may pay for the full year at this time.|
|November 1st||First half of current year taxes are now delinquent.|