Tax Guide


County Controlled Property Taxes make up only 11% 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

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 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 2019 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 42-18107
Redemption of Certificate of Purchase $10.00 42-18154
Purchase of Certificate at Time of Original Sale $10.00 42-18118
Assignment of Certificate of Purchase $10.00 42-18122
Purchase of Subsequent Tax Year $5.00 42-18121
Re-assignment $10.00 42-18122
Duplicate CP $5.00 42-18120

Administrative Fee

Beginning Oct. 1st, 2017 - Motor Vehicle Division Clearance Letter Copies $5.00
Relocation Fee (charged on Unsecured mobile homes) No Fee  
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  
Deed Application $50 per Parcel  
Merge Title Application $25 per Parcel  

* If < 90 days from date of issue - $10
If > 90 days from date of issue - Free
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Property Tax Calendar 2019

Property Tax Calendar
  • August 2019
    • Board of Supervisors certifies 2019 tax roll.
  • September 2019
    • 2019 Consolidated tax statements are sent to taxpayers.
  • October 2019
    • October 1 - First half 2019 taxes are due.
  • November 2019
    • November 1 - First half 2019 taxes are delinquent after 5:00 pm for bills over $100. (To ensure mailed payments are postmarked on the 1st, payments should be walked into the post office.)
  • December 2019
    • December 1 - Final delinquent tax notices are sent to taxpayers for 2018 taxes.
    • December 31 - Final day to pay 2019 current full year taxes without interest for taxes over $100 (*).
    • December 31 - Full year tax bills equal to or under $100 become delinquent after 5:00pm (*).
    • * If December 31 falls on a Saturday, Sunday or legal holiday, the taxes will accrue interest after 5:00pm on the next business day.
  • January 2020
    • January 1 - Delinquent 2018 taxes are assessed advertising fee.
    • January 18 - Final date to purchase sub-tax and assignments.
  • February 2020
    • February 4, 2020 - RealAuction Internet Back Tax Lien Sale for 2018 taxes. Assignments available beginning March 4, 2019.
    • Assessor mails 2021 Notices of Value.
  • March 2020
    • March 1 - Second half 2019 taxes are due.
    • March 4 - State CP Sales begin. State CP Listing CDs are available for purchase for $50, from our Cashiers or through the mail, or the fillable Research Material Buying Guide (PDF) and order form.
  • May 2020
    • May 1 - Second half 2019 taxes are delinquent after 5:00 pm.
  • June 2020
    • June 1 - CP holders may begin to subtax 2019 liens. Delinquent tax notices are sent to taxpayers for 2019 taxes.
  • August 2020
    • Board of Supervisors certifies 2020 tax roll.
  • September 2020
    • 2020 Consolidated tax statements are sent to taxpayers.
  • October 2020
    • October 1 - First half 2020 taxes are due.
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Assistance Programs

Assistance Programs
  • Senior Valuation Protection

    The Senior Valuation Protection program, outlined in the "Arizona Constitution" and administered by the Maricopa County Assessor's Office, is designed to freeze the limited property 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):

    The form to file is available at the Arizona Dept. of Revenue site:
  • 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. In 2015, the funding source of the Elderly Assistance Fund was eliminated by state legislation; however the program will persist until 2019 when the Elderly Assistance Fund balance is projected to be exhausted.

    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 filing 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. 140
Phoenix, AZ, 85003

2019 Value Year Cap Rate Letter

Overview and Instructions for the DOR 82620 Return Form

Return Form for 2019

Worksheets and Rate Charts for 2019

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Tax Bill Inserts



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CP Expirations Legal Changes

There has been a change in CP Liens that is applicable to lienholders. Beginning September, 2019, SB1236 will include a provision that modifies the language in §A.R.S. 42-18127 Section A.

The original certificate of purchase, in addition to all subsequent taxes (sub taxes) will expire if an action to foreclose has not commenced within ten years after the last day of the month in which the original certificate was acquired.

Pursuant to this legislation, tax liens eligible for expiration will include the original certificate and all related sub taxes in the expiration process. Those liens with deadlines that are already in effect will not be affected however it will affect all future sub taxing liens so that the deadline will expire within a ten year period after the last day of the month that it was acquired and time limits cannot be extended to the original purchase.

You should consult your attorney for further advice.

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Elderly Assistance Program

We have been receiving many phone calls from seniors expressing shock and dismay at the significant increase in their property tax bills. It is tragic. Treasurer Royce T. Flora has been trying for five years to get the legislature to reclassify low-income seniors’ homes in order to lower their ever-increasing property taxes. Several different players have defeated these efforts each year, which has led to a doubling of many folks’ property taxes this year. Treasurer Flora is not giving up. Please click on this LINK to read a letter to legislators explaining the Treasurer’s disappointment in their failure to help our needy seniors. With the enthusiastic help of Representatives Bob Thorpe (R-Flagstaff) and Anthony Kern (R-Phoenix), Treasurer Flora will again champion the effort to get a bill passed by legislators and signed by the governor in 2020.

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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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