Tax Guide


Introduction

County Controlled Property Taxes make up only 12% of Total Property Taxes
  • The Maricopa County Treasurer sends out the property tax bills for local jurisdictions. This includes the county, city school districts, special taxing districts and the state (not just Maricopa County), based on the assessed values and the calculated rates.
  • The Maricopa County Board of Supervisors only control a small portion of the property tax bill.
  • The School District taxes are the largest portion of the property taxes from other jurisdictions, followed by the community college district, cities, special districts and the State.
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Mobile Homes and Personal Property

Mobile Homes and Personal Property

Starting with the 2004 Tax Year, The Maricopa County Treasurer's Office will be mailing Mobile Home Tax Statements in September along with all other types of property tax statements.

Due dates for all types of property taxes are now the same, October 1 for the first half and March 1 of the following year for the second half.

Delinquent dates are also the same. The first half of 2004 property taxes becomes delinquent after November 1 and the second half becomes delinquent after May 1.

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Fee Schedule

Fee Schedule
Statutory Fee Amount Statute
Advertising Fee for Unpaid Items Listed for Sale $5.00 or 5% of unpaid tax whichever is greater 42-18111
42-18112
Redemption of Certificate of Purchase 25.00 42-18154
Purchase of Certificate at Time of Original Sale 10.00 42-18118
Assignment of Certificate of Purchase 5.00 42-18122
Tax Payer Information Fee
(Non Refundable/Non Interest Earning)
$5.00/10.00* 42-18122B
Purchase of Subsequent Tax Year 5.00 42-18121
Re-assignment 10.00 42-18122
Duplicate CP 5.00 42-18120

Administrative Fee

Amount
 
Relocation Fee (charged on Unsecured mobile homes) - - -  
NSF (Insufficient funds, payment stopped) 25.00  
Stop and Reissue of a Treasurer's Check 10.00  
New Bond Per Issue Per Item 1.00  
Minimum Annual Fee to Districts for which we are the paying agent 500.00  
Research $15.00 per hour  
Copy Certification $3.00 per page  

* If the delinquent base tax is $600 or less, the fee is $5.00. If the delinquent base tax is more than $600, the fee is $10.00.
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Property Tax Calendar 2015 - 2016

Property Tax Calendar
  • October 2015
    • October 1 - First half 2015 taxes are due.
  • November 2015
    • November 2 - First half 2015 taxes are delinquent after 5:00 pm. (To ensure mailed payments are postmarked on the 2nd, payments should be walked into the post office.)
    • November 2 - 2015 taxes under $100 are delinquent in full after 5:00 pm.
  • December 2015
    • December 1 - Final delinquent tax notices are sent to taxpayers for 2014 taxes.
    • December 31 - Final day to pay 2015 current full year taxes without interest.
  • January 2016
    • January 1 - Delinquent 2014 taxes are assessed advertising cost.
    • January 31 - Final date to purchase subtax and assignments. Assessor mails value notices to be used for the 2016 tax calculation.
  • February 2016
    • TBD - Internet Back Tax Lien Sale for 2014 taxes. Assignments available after all sale transactions are complete.
  • March 2016
    • March 1 - Second half 2015 taxes are due.
  • May 2016
    • May 2 - Second half 2015 taxes are delinquent after 5:00 pm.
  • June 2016
    • June 1 - CP holders may begin to subtax 2015 liens. Delinquent tax notices are sent to taxpayers for 2015 taxes.
  • July 2016
    • July 1 - Beginning of fiscal year FY2016 - 2017.
  • August 2016
    • Board of Supervisors certifies 2016 tax roll.
  • September 2016
    • 2016 Consolidated tax statements are sent to Mortgage Companies and to taxpayers without mortgages. Assessor mails Notice of Change for property with updated value for 2016 tax year.
  • October 2016
    • October 1 - First half 2016 taxes are due.
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Assistance Programs

Assistance Programs
  • Seniors Valuation Protection

    The Seniors Valuation Protection program is designed "to freeze the full cash value of a primary residence owned by seniors based on income and age."

    More information is available on this program from the Maricopa County Assessor at one of these two locations:

  • Widows/Widowers/Disabled Exemption

    The Arizona Statutes 42-11111 provides in part:

    "The property of widows, widowers and disabled persons who are residents of this state is exempt from taxation to the extent allowed by article IX, sections 2, 2.1, 2.2 and 2.3, Constitution of Arizona, and subject to the conditions and limitations prescribed by this section."

    You can review the statute at the Arizona Legislature website (ALIS):

    http://www.azleg.state.az.us/ars/42/11111.htm

    The form to file is available at the Arizona Dept. of Revenue site:

    http://www.azdor.gov/LinkClick.aspx?fileticket=RQCcwcXL2vk%3d&tabid=262&mid=864
  • Elderly Assistance Fund (EAF)

    The Elderly Assistance Fund (EAF) was established by the Board of Supervisors in February 2007. The Maricopa County Treasurer's Office administers the fund to reduce the property tax of qualified elderly taxpayers.

    Qualified applicants have limited income, live within an organized school district, and have enrolled in the Seniors Valuation Protection program. If you do not live within an organized school district, you already have reduced property tax rates since you are not funding a local school system, and therefore do not qualify for the EAF.

    The EAF collects money from Certificates of Purchase (CP) redemptions; the difference between the statutory rate of 16% and the rate stated on the CP is deposited into the fund. On June 30th of each year, the County Treasurer determines the amount of funds available and the number of qualified taxpayers who have applied. The monies in the fund will be distributed proportionately to these individuals to reduce the primary school district taxes that are levied against property for the following Tax Year.

    For more information or to determine your eligibility status, please visit the Frequently Asked Questions page or contact our customer service department at (602) 506-8511.

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GPLET Introduction

Govt Property Lease Excise Tax
Attention Government Property Lessees!

Arizona State law requires anyone leasing property from a city, town, and county or county stadium district to file an annual report and pay excise taxes for the use and occupancy of the leased property annually by December 1st. Under ARS 42-6204(A) & (B). Lessees are required to file a return, pay the excise taxes directly to the Maricopa County Treasurer’s Office and submit a copy to the government lessor on or before December 1st of each year. Late filling penalties and interest accrue after that date.

Please use the form, instructions and worksheets below to calculate your excise tax. It is important that you attach your tax worksheets to the return form or it will be considered an incomplete return. Contact your lessor if you need additional information in completing the form or in calculating the tax.

You may file your return and pay taxes to the attention of:

Maricopa County Treasurer
Attn: GPLET Payment Processing
301 W. Jefferson, Ste. 100
Phoenix, AZ, 85003

2015 Value Year Cap Rate Letter

Overview and Instructions for the DOR 82620 Return Form

Return Form for 2015

Worksheets and Rate Charts for 2015

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Tax Bill Inserts

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Parcel number 123-45-678 9, can be entered as 123 45 678

Parcel number 123-45-678a 9, can be entered as 123 45 678 a

For Mobile Home/Business Personal Property - Use the personal property roll number with a prefix of 9 as the parcel number.
Example: Roll number 60-00-001 8 can be entered as 960 00 001.

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