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 2018 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 42-18111
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
Taxpayer Information Fee
(Non Refundable/Non Interest Earning)
$5.00/10.00* 42-18122B
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  

* If the delinquent base tax is $600 or less, the fee is $5.00. If the delinquent base tax is more than $600, the fee is $10.00.
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Property Tax Calendar 2018

Property Tax Calendar
  • August 2018
    • Board of Supervisors certifies 2018 tax roll.
  • September 2018
    • 2018 Consolidated tax statements are sent to taxpayers without mortgages. Property owners with a mortgage will no longer be mailed an information statement.
  • October 2018
    • October 1 - First half 2018 taxes are due.
  • November 2018
    • November 1 - First half 2018 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 2018
    • December 1 - Final delinquent tax notices are sent to taxpayers for 2017 taxes.
    • December 31 - Final day to pay 2018 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.
    • December 31 - Final date to purchase sub-tax and assignments.
  • January 2019
    • January 1 - Delinquent 2017 taxes are assessed advertising fee.
  • February 2019
    • February 5, 2019 - RealAuction Internet Back Tax Lien Sale for 2017 taxes. Assignments available after all sale transactions are complete.
    • Assessor mails 2020 Notices of Value.
  • March 2019
    • March 1 - Second half 2018 taxes are due.
  • May 2019
    • May 1 - Second half 2018 taxes are delinquent after 5:00 pm.
  • June 2019
    • June 1 - CP holders may begin to subtax 2018 liens. Delinquent tax notices are sent to taxpayers for 2018 taxes.
  • August 2019
    • Board of Supervisors certifies 2019 tax roll.
  • September 2019
    • 2019 Consolidated tax statements are sent to taxpayers without mortgages. Property owners with a mortgage will no longer be mailed an information statement.
  • October 2019
    • October 1 - First half 2019 taxes are due.
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Assistance Programs

Assistance Programs
  • Seniors Valuation Protection

    The Seniors 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 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.

    In an effort to continue the protection of senior’s property rights, the Maricopa County Treasurer has endorsed SB1268, legislation sponsored by Senator Judy Burgess that would replace the Elderly Assistance Funding program. This would be accomplished through the creation of a new class six property for elderly homeowners which would lower their total assessment ratio from 10% to 5%. This legislation would additionally apply to qualified homeowners whose property is not located in a school district. We encourage taxpayers to call their representative in support of this legislation. Without legislative action, the original program will lapse in 2019 and participating elderly homeowners may be taxed out of their homes.

    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 filling 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

2018 Value Year Cap Rate Letter

Overview and Instructions for the DOR 82620 Return Form

Return Form for 2018

Worksheets and Rate Charts for 2018

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Tax Bill Inserts



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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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