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

Understanding Your Tax Bill

Top portion of Tax Bill

  1. eNotices Authorization Code: Please see insert "How to set up your eNoticesOnline account"
  2. Primary Limited Values: Limited Value is a figure determined by mathematical computations provided for in statute. This area explains the property, shows the property limited value, shows the property classification percentage, and shows the limited assessed value. The limited assessed value is figured by multiplying the limited value by the ratio.
  3. Secondary Full Cash Values: Full Cash Value represents the Assessor's approximate market value.
  4. Area Code: Assessor-assigned code that represents the sub-political 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.
  5. Special District: These districts are authorized by statute and approved by the local voter's government to provide specific services to the taxed individual. The assessments for these special districts are not always calculated on the values of the property. They can be based on the value in acreage, value in dollars, or value in frontage square feet.
  6. Total 2024 Assessed Taxes: Total tax assessed for the property tax year.
  7. QR (Quick Response) Code: Scannable barcode link for the Maricopa County Treasurer's website, Treasurer.Maricopa.Gov.
  8. Address Block: The mailing address is usually obtained from the Assessor's Office, who in turn receives the information from the Deed or Affidavit of Value recorded with the Recorder's Office. The mailing address may be different from the situs address.

Bottom portion of Tax Bill

  1. Parcel/Account #: The parcel number identifies the subject property, or land parcel, for tax purposes. The number is composed of the book, map, and parcel number as defined by the Maricopa County Assessor's Office.
  2. Property Address: According to the Maricopa County Assessor’s Office, this is the physical location of the property being represented by this bill.
  3. Legal Description: Description of real property sufficient to locate it on the ground by reference to surveys or approved recorded maps.
  4. Previous Year Comparison: This column lists the amount of tax for the previous year.
  5. Current Year Tax Distribution: This column is the breakdown of the current taxes. It shows the tax rate for every $100 of assessed value and the total tax for each jurisdiction. The taxes can be figured by dividing the limited net assessed value by 100. Then multiply that amount by the tax rate.
  6. Percentage Change: This represents the difference between the current year’s assessment and the prior year’s assessment, as defined in the form of a percentage.
  7. School District: Your local school district assesses tax for maintenance and operations and capital outlay.
    School Bonds: A voter-approved tax required to pay for the debt service for city, county, and school bond projects.
    School Overrides: A tax that has been approved by voters in prior years to exceed the operating budget. Voter overrides may last up to three years unless an additional override is subsequently approved by public vote.
    School Desegregation: A tax that has been legislated to provide funding for school desegregation at the district level.
  8. Community College Dist This tax is levied for the maintenance and operations of the Maricopa County Community College District.
    Community College Dist Bonds: A voter-approved tax required to pay for the debt service for community college and school bond projects.
    State Equalization Tax: County equalization assistance for education.
  9. State Aid: State Aid to Education is given on residential property for school district tax rates.
  10. City Tax: If your city has enacted a property tax for operations, it is shown here.
  11. General County Fund: Taxes to support the primary County operating account that provides funds for the delivery of services to Maricopa County citizens.
  12. Flood Control of Maricopa Cty: The Board of Supervisors authorizes a county-wide tax for the construction of flood control projects within Maricopa County.
    Central AZ Water Consv Dist: A county-wide tax for both the operations of the districts and a water storage fund.
    Fire District Assistance Tax: A county-wide tax levied by the Board of Supervisors to supplement the local volunteer fire districts tax levies for community fire districts.
    County Library: This district collects taxes for the main County library, community branches, and contributes to a county-wide library loan program with other city libraries.
    County Health Care District: This is a county-wide taxing jurisdiction that was created by the voters to provide supplemental funding for Maricopa Integrated Health Services.
  13. Grand Total: Total Current Tax Due. This shows the total current assessed tax amount for the property tax year.

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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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