Understanding Your Tax Bill

Top portion of Tax Bill

  1. 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 than the owner or the property address.
  2. eNotices Authorization Code: Please see insert “How to set up your eNoticesOnline account”
  3. Limited Value (Primary): Legislatively established value based on a mathematical formula that limits the valuation increase in any given year. Taxes on Limited Value for the maintenance and operation of state, county, cities, school districts, and community college districts.
  4. Full Cash Value (Secondary): Assessor's estimate of true market value.
  5. Total 2019 Assessed Taxes: Total tax assessed for the property tax year.

Bottom portion of Tax Bill

  1. Primary Limited Values (PRI): Limited Value is a figure determined by mathematical computations provided for in the statutes. 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.
  2. 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.
  3. Property Address: According to the Office of the Maricopa County Assessor this is the physical location of the property being represented by this bill.
  4. Secondary Full Cash Values (SEC): Full Cash Value represents the Assessor's approximate market value.
  5. 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.
  6. Special District: These districts are authorized by statute and approved by local voter's government to provide specific service 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.
  7. Legal Description: Description of real property sufficient to locate it on the ground by reference to surveys or approved recorded maps.
  8. Previous Year Comparison: This column lists the amount of tax for the previous year.
  9. Current Year Tax Distribution: This column is the breakdown of the current taxes. It shows the tax rate for every $100 is 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.
  10. Percentage Change: This represents the difference between the current year assessment and the prior year assessment as defined in the form of a percentage.
  11. 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.
  12. 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.
  13. State Aid: State Aid to Education is given on residential property for school district tax rates.
    Elderly Assistance: A credit for the school district's primary tax from qualifying for the "Senior Valuation Freeze."
  14. City Tax: If your city has enacted a property tax for operations, it is shown here.
  15. General County Fund: Taxes to support the primary County operating account that provides funds for the delivery of services to Maricopa County citizens.
  16. Flood Control of Maricopa Cty: Maricopa County Flood Control District - The Board of Supervisors authorizes a county wide tax for the construction of flood control projects within Maricopa County.
    Central AZ Water Consv Dist: Central Arizona Water Conservation District - A county wide tax for both the operations of the districts and a water storage fund.
    Fire District Assistance Tax: Local Volunteer Fire District - 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: Maricopa County Library District - 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.
  17. Grand Total: Total Current Tax Due. This shows the total current assessed tax amount for the property tax year.

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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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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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