Maricopa County Treasurer’s Office

John M. Allen, Treasurer

Maricopa County Treasurer's Office

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 2024 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
Black and White Printed Documents $0.25 per page 39-121.01
Commercial Purpose Research $60.00 per hour 39-121.03
Advertising Fee for Unpaid Items Listed for Sale $5.00 or 5% of unpaid tax, whichever is greater 42-18107
Purchase of Certificate at Time of Original Sale $10.00 per CP number 42-18118
Duplicate CP $5.00 per duplicate 42-18120
Purchase of Subsequent Tax Year $5.00 per CP number 42-18121
Assignment of State Certificate of Purchase $10.00 per CP number 42-18122
Reassignment $10.00 per CP number 42-18122
Redemption of Certificate of Purchase $10.00 per CP number 42-18154
Deed Application $50.00 42-18205
One-Year Stay – Delinquent Fee for Mobile Home $5.00 42-19160
NSF (Insufficient Funds, Payment Stopped) $25.00 44-6852
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Property Tax Calendar 2024

Property Tax Calendar
  • August 2024
    • Board of Supervisors certifies 2024 tax roll.
  • September 2024
    • 2024 Consolidated tax statements are sent to taxpayers.
  • October 2024
    • October 1 - First half 2024 taxes are due.
  • November 2024
    • November 1 - First half 2024 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 2024
    • December 1 - Final delinquent tax notices are sent to taxpayers for 2023 taxes.
    • December 31- Final date for assignment/sub-tax purchase.
    • December 31 - Final day to pay 2024 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.
  • January 2025
    • January 1 - Delinquent 2023 taxes are assessed advertising fee.
  • February 2025
    • February 4 - RealAuction Internet Back Tax Lien Sale for 2023 taxes.
    • February - Assessor mails 2026 Notices of Value.
  • March 2025
    • March 1 - Second half 2024 taxes are due.
    • March 3 - State CP Sales begin.
  • May 2025
    • May 1 - Second half 2024 taxes are delinquent after 5:00 pm.
  • June 2025
    • June 2 - CP holders may begin to subtax 2024 liens. Delinquent tax notices are sent to taxpayers for 2024 taxes.
  • August 2025
    • Board of Supervisors certifies 2025 tax roll.
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Assistance Programs

Assistance Programs
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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 filing 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

2023 Value Year Cap Rate Letter

Overview and Instructions for the DOR 82620 Return Form

Return Form for 2023

Worksheets and Rate Charts for 2023

GPLET Compliance Review for 2023

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Tax Bill Inserts


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

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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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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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