Maricopa County Treasurer’s Office

John M. Allen, Treasurer

Maricopa County Treasurer's Office
Maricopa County Treasurer's Office

Maricopa County Treasurer's Office

John M. Allen, Treasurer

FAQ - Regarding Your Property Tax

  • Where does the majority of my money go?

    Approximately seventy five percent (75%), goes directly to education.

  • Why do my taxes go up every year?

    Tax increases are a combination of increased property worth and higher budget demands. You may ascertain which specific jurisdictions increased their budget by reviewing the comparative taxes shown on the front of your property tax statement. If you have questions about a particular increase, call the respective phone number on the back of your tax statement.

    The Maricopa County Assessor determines property values and provides notification of valuation. Please contact the Assessor' s Office (506-3406) for the latest valuation information on your property.

  • What is the difference between the Secondary Full Cash Value (FCV) and the Limited Primary Value (LPV)?

    Secondary Full Cash Value (FCV) is the Assessor's estimate of the true market value. FCV is used to calculate taxes for voter approved bonds, BUDGET overrides and certain special districts. Limited Primary Value (LPV) is a legislatively established value based on a mathematical formula that limits the amount of increase in any given year. The two values often are the same. Assessments based on the LPV provide funds for the operation and maintenance of the jurisdictions shown on your property tax statement.

  • What happens if I don't pay my property taxes?

    Several things occur. Interest is assessed BY STATE LAW at 16% per annum prorated monthly. If the taxes are not paid in full within 13 months, an advertising fee of 5% or $5.00, whichever is greater, is assessed and during the sixteenth month the Treasurer's Office offers a tax lien ON THE PROPERTY for sale. If the tax lien is not redeemed within three years from the date of sale, the purchaser may initiate foreclosure proceedings.

    Failure to receive a tax statement is not a legal reason for waiving interest. The Treasurer must assess interest on all delinquent payments at the rate of 16% per year (simple), prorated monthly on the first day of each month.

    Parcels with prior year delinquent taxes still owing at the end of December become candidates for the Back Tax Lien Sale the following February.

  • I just purchased this property. Why am I being told that I am responsible for the full year's taxes?

    In a typical real estate transaction taxes are prorated, and the buyer is given credit for the seller's portion. You should look at your settlement statement provided by the title company to confirm this.

    The new owner of a property should write to the Treasurer's Office to update name and address information prior to August when tax bills are mailed.

  • Am I qualified for a tax exemption?

    The Arizona Revised 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.

    Click here to review the law.

    Click here to print the form.

    The Senior 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 from the Maricopa County Assessor: Senior Valuation Protection program.

  • When are taxes due?

    Annual property tax statements are issued on a calendar year basis and are printed and mailed in September of that year. The September statement has two payment stubs thereby avoiding the waste of taxpayers money on a second billing.


    Your property tax may be paid in full or in two installments:

    • The due date for the first half tax is October 1. The first half installment becomes delinquent after 5:00 p.m. on November 1 for Tax Bills over $100. If Nov 1 falls on a Saturday, Sunday, or legal holiday, the time of the delinquency is 5:00 pm on the next business day.

    • After 5:00 p.m. on December 31, full year tax bills become delinquent. All tax bills under $100 must be paid prior to that time. If December 31 falls on a Saturday, Sunday, or legal holiday, the time of the delinquency is 5:00 pm on the next business day after that date.

    • The second half tax is due March 1 of the following year and becomes delinquent after 5:00 p.m. on May 1. If May 1 falls on a Saturday, Sunday, or legal holiday, the time of the delinquency is 5:00 pm on the next business day.

    • You may pay both halves together until December 31.   If you miss a deadline you may owe fees plus interest charges of 16% per year prorated monthly.

    To avoid paying on the wrong property, always check the property description and parcel number on the tax statement with your records.

    If you are responsible for paying taxes, i.e. no mortgage, and have not received a tax statement by October 15, please contact the Treasurer's Office for the tax information so that payment can be made before the first half becomes delinquent.

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Seniors needing additional property tax relief and Arizonans not required to file individual income taxes may be able to take advantage of state tax credits

Individual income tax filing season in the state provides potential benefits for Arizonans whose income level is below minimum threshold limits and not required to file an individual income tax return or are seniors who own a residence.

Both may still be eligible for state tax benefits by submitting two forms available through the Arizona Department of Revenue - Form 140ET Credit for Increased Excise Taxes or Form 140PTC Property Tax Refund Claim.

  • Form 140PTC is used by qualified individuals to claim a refundable income tax credit for taxes paid on property located in Arizona that is either owned by or rented by the taxpayer. Form 140PTC provides a tax credit of up to $502. To claim a property tax credit, you must file your claim or extension request by April 15, 2020. You cannot claim this credit on an amended return if you file it after the due date.
  • Form 140ET is used by individuals not required to file an Arizona individual income tax return but qualify to claim the refundable excise tax credit. The maximum credit available for the increased excise tax (Form 140ET) is $100 per household. An excise tax is a tax levied on certain goods by the state or federal government such as fuel, cigarettes, cellphones and alcoholic beverages.

Individuals not filing an income tax return and claiming both credits need only to complete Form 140PTC. However, individuals not submitting a tax return and not claiming the property tax credit must complete Form 140ET to claim the credit for increased excise taxes.

To determine eligibility for either Form 140PTC or Form 140ET, see form instructions at www.azdor.gov/Forms/Individual.

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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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Beware of Alternate Tax Payment Websites!

Please be aware of other property tax payment websites which could mislead you to believe they are the Maricopa County Treasurer’s website. Although you can make payments through them, they are not our official agent and will charge you processing fees. We have no control over payments made through them.

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 Find a Parcel Number using the Assessor's Website

 

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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