Glossary of Terms

Glossary of Terms


  • A

    • Ad Valorem - According to the value.
    • APN (Assessor Parcel Number) - A numeric system for referring to each parcel of property within the county. (Composed of map books, pages, blocks and parcels.)
      See also Parcel Number.
    • Area Code - Assessor assigned code that represents the subpolitical jurisdiction that receives the tax dollars. The first two digits represent the school district, the next two digits represent the city or town and the last two digits represent special districts.
    • Assessed Valuation - Value derived by the County Assessor by applying the assessment ratio to limited or full cash value.
    • Assessment Ratio - Percentage, based on property usage, applied by the County Assessor to limited or full cash value in determination of assessed value.
    • Assignment - Transference of interest in something to someone else.
  • B

    • Back Tax - Any outstanding tax that exists other than the current year.
    • Bidder Information Card -A registration card to be filled out by purchasers of outstanding tax liens.
    • Bonds - Long-term indebtedness approved by voters in a particular taxing district.
  • C

    • Certificate of Purchase - An instrument denoting the amount of taxes, interest and fees for which a tax lien was sold.
    • CP Assignment - The purchase of a tax lien at any time other than the original sale.
    • CP Individual - Liens that were purchased at the first offering.
    • CP Holder - Individuals or entities that invest in tax liens.
    • Comparative Amount - Listing of the previous year's taxes for comparison to the current year's taxes by jurisdiction.
  • D

    • Delinquent Tax - Taxes owing other than the current year.
  • E

    • East Valley Institute of Technology - The East Valley Institute of Technology (EVIT) is a public school district providing specialized vocational/technological training to high school students from 10 districts throughout the East Valley.
    • Exemption - Property tax exemptions specified IX§ 2, Constitution of Arizona for widow, widowers, and permanently disabled.

  • F

    • Full Cash Valuation - Full cash value is synonymous with market value derived annually by the County Assessor using standard appraisal methods.

  • L

    • Lien-holder - Typically referring to individuals or entities investing in tax lien purchases.
    • Limited Valuation - This value is formula driven and was established by the legislature to provide for a mean-based operating and maintenance budget for taxing jurisdictions. Increases to this value are based on statutory formulas.

  • O

    • Overrides - Amounts levied pursuant to an approval by voters in a particular taxing district to exceed budget or tax limitations.

  • P

    • Parcel Number - is an identifier of an area of land, of any size, that is capable of being conveyed by a single legal description in one ownership.
      See also APN
    • Personal Property - Includes property of every kind, both tangible and intangible, not included in the term "real estate".
    • Primary Tax Rate - Rate per $100 of assessed value used to generate primary taxes.
    • Primary Taxes - Ad valorem taxes calculated on limited assessed value for the maintenance and operation of State, County, Cities, School Districts and Community College District.

  • R

    • Residential Ad Valorem Limit - The limit of the tax, based on the value of residential property. The Arizona State Constitution Article 9 subsection 18 establishes a limitation on the amount of property taxes that can be levied by any taxing authority against a residential property for the purpose of operations and maintenance.
    • Resolutions - Action on a parcel that will change or alter the tax in some way.

  • S

    • Secondary Tax Rate - Rate per $100 assessed value used to generate secondary taxes.
    • Secondary Taxes - Ad valorem taxes calculated on full cash assessed value to pay redemption charges on any bonded indebtedness, amounts levied by voter overrides and assessments levied by Special Districts.
    • Special Districts - Limited purpose districts such as Flood Control, fire, irrigation, etc.
    • State Aid to Education - Reduction (tax credit) for homeowners (owner-occupied) in primary property tax levied by school districts in your area. This amount will be reimbursed to School Districts from the State through the County Treasurer.
    • Sub tax - Purchase of current delinquent year by previous year's lienholder.

  • W

    • West-MEC - A public school district. In 1990, the Arizona legislature approved by statute that public school districts could join together through a public vote to combine efforts to offer Career and Technical Education programs. In November 2002, eight west-side district governing boards placed the formation of West-MEC on the ballots of their constituents. All eight west-side communities voted to form the Western Maricopa Education Center.

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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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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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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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TreasurerLogoSmall
Press Release
 

Maricopa County Willing to Loan $1 Billion to State for Coronavirus Crisis

Phoenix, AZ (July 21, 2020) - Maricopa County Treasurer, Royce T. Flora announced today that his office is willing to loan the State of Arizona $1 billion dollars to fight the economic damage from the Coronavirus outbreak in Arizona.

"The State of Arizona is a COVID-19 hotspot. We are experiencing significant damage to local businesses. Arizona’s Health Care industry needs additional resources for testing and personal protective equipment and Maricopa County is in a position to help the State financially to combat this virus," said Royce T. Flora, Maricopa County Treasurer. "We can loan one billion dollars to the State from our portfolio to fight COVID-19 and the loan will have little effect on County taxpayers," he added.

The funds would come from Maricopa County’s investment portfolio which as of last month, had an annual high balance of $6.7 billion. The Maricopa County Treasurer's Office invests funds in short-term investment opportunities to generate revenue that is dispersed back into our economy. With interest rates near zero, this money is in our accounts and needs to be put into production.

To arrange an interview with Maricopa County Treasurer, Royce Flora, contact us at (602) 506-8511

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Press Release
 

Tax Deadline Update

I’m extremely disappointed to report despite all our efforts to request to extend the delinquency date to pay 2019 property taxes, no action has taken place. Senate President Karen Fann expressed support at first, and although many legislators have enthusiastically voiced their support, there doesn’t appear to be any progress. There has been no response from House Speaker Rusty Bowers or from Governor Doug Ducey.

I will continue to fight to get relief for homeowners including an extension and/or waiver. However, if the Legislature and the Governor do not extend the deadline and if you are unable to pay the balance of 2019 property taxes by May 1st at 5:00pm, here is a suggestion for you to make your own one-month extension: If you pay late, you will incur an interest penalty. We suggest you pay on the last business day of the month, because whether you pay May 2nd or May 29th, the interest amount is the same.

Regrettably, there is no other relief County Treasurers can provide for homeowners; I am restricted by law. Only the Legislature can change the law and that seems unlikely.

Additionally, after consultation with the County Attorney’s Office, I have determined there is a legal way to provide some relief to some taxpayers. ARS 42-18056 G gives County Treasurers the authority to “enter into a payment plan agreement” with business personal property taxpayers who become delinquent on their taxes of more than $1000. Those qualifying businesses will receive a letter explaining what action to take.

I wish you all well and please stay safe.

With great respect,
Royce T. Flora
Maricopa County Treasurer

Senate President Karen Fann 602-926-5874
Speaker of the House Rusty Bowers 602-926-3128
Governor Doug Ducey 602-542-4331
Maricopa County Treasurer’s Office 602-506-8511

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TreasurerLogoSmall
Press Release
 

Maricopa County Treasurer Royce Flora Continues His Commitment to Extend Property Tax Payment Deadline

Treasurer Royce Flora continues his commitment and push for the Legislature to extend the delinquent date to pay 2019 property taxes and to waive all penalties and interest. Treasurer Flora has sent formal requests to the Legislature and the Governor to call a Special Session to address the extension and the waiver. Unfortunately, as of this date, the Legislature still has not acted and the Governor has yet to respond.

Many legislators, including Senate President Karen Fann, have voiced support to get this done. But still no real action; more need to step up and do it.

“This is really a simple fix that will help relieve some financial stress that so many of our citizens are feeling at this time of crisis, trying to provide for their families and put food on the table or pay taxes,” Treasurer Flora says. “There is still time for the Legislature to do this, but time is running out.”

As stated in the April 6th letter to the Governor, the “extension will in no way negatively impact any of the scheduled disbursements to school districts, fire districts, or any special districts. All 15 County Treasurers (have joined Treasurer Royce Flora and) agree that the disbursements will proceed as planned. But all 15 also agree that this extension will give (critically needed) relief to many homeowners who are being negatively impacted by this pandemic.”

As a citizen/taxpayer you can also have influence in this issue. Please contact your legislator and/or the Governor and voice your opinion. Make your voice heard.

Senate President Karen Fann 602-926-5874
Speaker of the House Rusty Bowers 602-926-3128
Governor Doug Ducey 602-542-4331

With great respect,
Royce T. Flora
Maricopa County Treasurer

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Press Release
 

Maricopa County Treasurer Royce Flora Asks the Governor
to Extend Property Tax Payment Deadline

April 6, 2020

Dear Honorable Governor Doug Ducey,

As Maricopa County Treasurer I respectfully and urgently request that you, as Governor of the great State of Arizona, help taxpayers during these difficult times by calling a Special Session of the State Legislature in order to address tax issues, including extending the deadline to pay the second half of 2019 property taxes to at least June 1, 2020.

We have asked the Legislature to take action; while many have expressed interest, the response has been disappointingly slow. The push back has been from paid lobbyists with agendas who care more about revenue than about citizens. The recent Executive Order has shut down many businesses causing lost wages and lost jobs. It would appear the citizens of Arizona are nothing more than a revenue source for government. Arizona citizens are dying while government puts revenue above people. Interestingly, government workers are paid regardless, even though many sit idly at home adding no value for taxpayers.

Why haven’t the experts at the Offices who deal directly with these issues been consulted? We have the facts. This is a time-sensitive issue and must be addressed immediately. This 30-day extension will in no way negatively impact any of the scheduled disbursements to school districts, fire districts, or any special districts. All 15 County Treasurers agree that the disbursements will proceed as planned. But all 15 also agree that this extension will give relief to many homeowners who are being negatively impacted by this pandemic.

In Maricopa County, the average amount of interest and penalties paid because of delinquencies during May is about $560,000. (That’s approximately the cost of mailing a tax notice to all homeowners with mortgages in our county as required by Sen. Vince Leach’s SB1113.) Even if you double that to $1,120,000, for the entire month, that is still a small loss considering the Maricopa County Treasurer’s Office has over $300 Million flowing through its coffers each week.*corrected The loss is “relatively insignificant” and is more than made up in our interest earnings projected to exceed $100 Million for FY2020.

Other states have taken similar action (https://napta.com/wp-content/uploads/2020/03/COVID-NAPTA-.pdf). Arizona needs to provide relief to taxpayers. We hope and pray for a quick recovery and to get back to normal; however, we do not know that timeline. Even if that happens, much damage has already occurred and many will continue to struggle; and some families and businesses may not ever fully recover from the economic damage.

Sincerely,

Royce T. Flora
Maricopa County Treasurer

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TreasurerLogoSmall
Press Release
 

Maricopa County Treasurer Royce Flora Asks Legislature
to Extend Property Tax Payment Deadline

Phoenix, AZ (March 26, 2020) - Maricopa County Treasurer Royce Flora today asked the Arizona Legislature to extend the deadline for property owners to pay the second half of 2019 property taxes to June 1st. Taxes on all commercial and residential properties are currently due and are considered past due May 1st.

"With the COVID-19 pandemic continuing to impact our citizens, many of whom have lost their job, the last thing people need to worry about right now is how to pay their property taxes," said Treasurer Royce Flora. "Some people are struggling with paying rent, utilities, and food for their family so we are asking the legislature to give us the authority to extend the deadline to pay property taxes to help families," he added.

The Maricopa County Treasurer’s Office is also asking the Legislature to give all County Treasurers throughout the state the authority to waive all penalties and interest associated with any delinquent property tax.

"We hope the State Legislature will make a quick decision in favor of taxpayers at a time when they need Government help the most," said Treasurer Flora.

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October 24, 2019
PRESS RELEASE

COUNTY TREASURER ROYCE FLORA RESPONDS TO UNWARRANTED ATTACK

BY LEACH


The political attack made by Vince Leach, from Pinal County, on the Maricopa County Treasurer’s Office is neither factual nor warranted. The Maricopa County Treasurer has complied with the new law to mail out 2019 Property Tax notices to property owners with a mortgage. As required by SB1033, “ARS § 42-18054: (a) tax statement sent to the mortgagor shall be a written document and may be in any form established by the county treasurer.” This was done.

In an effort to mitigate the costs of this unfunded mandate, Treasurer Royce Flora designed a postcard-size notice like the ones discontinued four years ago because it duplicated information already provided to the taxpayer from both the Assessor and the mortgage companies. Mr. Leach’s unfunded mandate in the SB1033 law cost Maricopa County taxpayers an additional $230,000.00 for printing and mailing, alone. That is not “childish” money.

Mr. Leach’s complaints appear to be a form of retaliation against Treasurer Flora and this office. Mr. Leach did not support Treasurer Flora’s efforts to protect low-income seniors from ever increasing property taxes, and helped lead the effort to kill the bill putting seniors at risk of losing their homes. Mr. Leach was told about the cost before the bill passed and his statement to the Treasurer’s PIO was “have fun.” Maybe that is why people in his county have higher taxes than we do in Maricopa County.

The Maricopa County Treasurer’s Office is the most transparent government entity in the state of Arizona. All our statements, processes, and taxpayer information is on our website, in addition to the several mailings and email blasts throughout the year. Our website is easily accessed and user-friendly. In fact, over 300,000 property owners have accessed our website for their specific property tax information, in addition to general information that it provides.

Treasurer Flora will continue to look for ways to lower costs to taxpayers and, in particular, will work with like-minded elected officials to relieve the tax burden on low income seniors. Mr. Leach clearly is not one of them.

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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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