Tax Guide


Introduction

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 2021 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 42-18107
Redemption of Certificate of Purchase $10.00 per CP number 42-18154
Purchase of Certificate at Time of Original Sale $10.00 per CP number 42-18118
Assignment of State Certificate of Purchase $10.00 per CP number 42-18122
Purchase of Subsequent Tax Year $5.00 per CP number 42-18121
Re-assignment $10.00 per CP number 42-18122
Duplicate CP $5.00 42-18120

Administrative Fee

Amount
 
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  
Deed Application $50 per Parcel  
Merge Title Application $25 per Parcel  

* If < 90 days from date of issue - $10
If > 90 days from date of issue - Free
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Property Tax Calendar 2021

Property Tax Calendar
  • August 2021
    • Board of Supervisors certifies 2021 tax roll.
  • September 2021
    • 2021 Consolidated tax statements are sent to taxpayers.
  • October 2021
    • October 1 - First half 2021 taxes are due.
  • November 2021
    • November 2 - First half 2021 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 2021
    • December 1 - Final delinquent tax notices are sent to taxpayers for 2020 taxes.
    • December 31 - Final day to pay 2021 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 2022
    • January 1 - Delinquent 2020 taxes are assessed advertising fee.
    • January 15 - Final date to purchase sub-tax and assignments.
  • February 2022
    • February 9, 2021 - RealAuction Internet Back Tax Lien Sale for 2020 taxes.
    • Assessor mails 2023 Notices of Value.
  • March 2022
    • March 1 - Second half 2021 taxes are due.
    • March 4 - State CP Sales begin.
  • May 2022
    • May 3 - Second half 2021 taxes are delinquent after 5:00 pm.
  • June 2022
    • June 1 - CP holders may begin to subtax 2021 liens. Delinquent tax notices are sent to taxpayers for 2021 taxes.
  • August 2022
    • Board of Supervisors certifies 2022 tax roll.
  • September 2022
    • 2022 Consolidated tax statements are sent to taxpayers.
  • October 2022
    • October 1 - First half 2022 taxes are due.
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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

2020 Value Year Cap Rate Letter

Overview and Instructions for the DOR 82620 Return Form

Return Form for 2020

Worksheets and Rate Charts for 2020

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Tax Bill Inserts

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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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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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