Last Updated on: 3rd April 2025, 03:53 am
If you’re planning to purchase a home in Maricopa County or are considering a move to the Phoenix metro area, understanding property taxes is an essential part of the process. Property taxes help fund local services, schools, and infrastructure, but how exactly do they work in Arizona?
In this guide, we’ll break down everything you need to know about Maricopa County property tax, including how rates are calculated, what agencies are involved, where your tax dollars go, and how to pay your bill. Whether you’re a first-time homebuyer or planning to sell and relocate, this guide will help you make informed decisions about your home.
Table of Contents
Maricopa County Property Tax Overview
Arizona property tax is a complex process that involves many parties. One of the first steps in the process is property valuation.
Property in Arizona is valued in two ways:
- Full cash value or market value. This is the estimated full cash value of the property based on comparable sales.
- Limited property value. A calculated value used for tax purposes that cannot increase by more than 5% per year except in certain cases, helping to prevent steep tax hikes.
Homes are valued annually with taxes levied the following year.
Maricopa County property taxes are based on your home’s net assessed value. First, the correct assessment ratio is applied to your home’s limited property value, then any exemptions are subjected. This gives you your net assessed value. Property owners receive an annual Notice of Value, which is sent between January 1 and February 28.
Who Sets and Collects Maricopa County Property Taxes?
Several entities play a role in determining and collecting Maricopa County property tax:
- Maricopa County Assessor: Determines the market and limited property values of all properties in the county and handles most appeals.
- Maricopa County Treasurer: Issues tax bills, collects payments, and distributes tax revenue to various jurisdictions.
- Maricopa County Board of Supervisors: Approves the county budget, which influences property tax rates. Maricopa County operates on a fiscal year that runs from July 1 to June 30.
- Arizona Department of Revenue: Oversees statewide property tax policies and ensures compliance with tax laws.
- Local governments and special taxing districts: Cities, counties, and other special districts (such as fire and water districts) set tax rates based on budget needs.
Property tax rates are influenced by voter-approved levies, school budgets, and the needs of special taxing districts in the area.
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Where Your Maricopa County Property Tax Dollars Go
Property taxes in Maricopa County fund a variety of essential services that support the community. The largest portion of revenue collected from homeowners goes toward school districts, ensuring local schools receive adequate funding.
According to the county’s budget:
- School district taxes make up about 55% of the total tax bill.
- Counties, cities, and municipalities receive around 25% for public safety, roads, and general government services.
- Special districts such as fire, flood control, and libraries receive 10-15% of the tax revenue.
- The remaining funds go toward community colleges and other local services.
Maricopa County Property Tax Rates
Property taxes in Maricopa County are expressed as a percentage of a home’s assessed value (based on its limited property value) rather than a millage rate, which is common in other states.
There are two Maricopa County property tax rates:
- The primary tax rate pays for the basic operations and maintenance of counties, cities, towns, and school districts
- The secondary tax rate pays for special district taxes, bonded debts, and property tax overrides
Maricopa County property taxes are approved by each taxing jurisdiction, then applied to the County Assessor’s assessment roll. This is used to generate tax bills.
View the Maricopa County property tax rates and levies to find your taxing jurisdictions.
What Is the Property Tax Rate in Maricopa County, AZ?
For fiscal year 2025, the primary Maricopa County property tax rate is 1.16 or $116 for a home assessed at $100,000. The tax rate has gone down four years in a row. There are other primary and secondary Maricopa County property tax rates that are county-wide:
- Maricopa County property tax: 1.1591
- Community college tax: 1.0486 (primary) and 0.0561 (secondary)
- Maricopa County Flood Control District tax: 0.1470 (secondary)
- Maricopa County Library District tax: 0.0470 (secondary)
- Fire District Assistance tax: 0.0080 (secondary)
- Central Arizona Water Conservation tax: 0.1400 (secondary)
- Maricopa Special Health Care District (M&O+Bond): 0.2665 (secondary)
To determine your total property tax rate, you will also need to check the rates for your city or town, local school district, and other special districts.
Here are some city property tax rates for 2024 per $100 of assessed valuation.
- Phoenix property tax: $1.2658 (primary) and $0.8141 (secondary)
- Mesa tax rate: $0.8582 (secondary)
- Scottsdale tax rate: $0.4958 (primary) and $0.4358 (secondary)
- Chandler tax rate: $0.2126 (primary) and $0.8700 (secondary)
- Tempe tax rate: $0.8747 (primary) and $1.5544 (secondary)
Keep in mind that tax rates vary depending on special taxing districts, school funding, and city-specific levies.
Are Arizona Property Taxes High?
The state average property tax bill on a home of average value ($551,976) is $2,288. The state’s average effective tax rate is 0.41%.
Maricopa County Property Tax Payments
Once you own a home in Maricopa County, you’ll need to stay on top of your property tax payments. The Maricopa County Treasurer is responsible for collecting property tax payments.
On your Maricopa County property tax bill, you’ll see everything from the general summary for your parcel to the full cash value. The statement will also include accountability rates, the overall assessed taxes, and the ways you can make a payment.
How Do I Pay My Maricopa County Property Tax Bill?
Maricopa County property tax payments can be made using several methods:
- Online: Pay via the Treasurer’s website with a credit/debit card or e-check.
- By mail: Send a check or money order to Maricopa County Treasurer, PO Box 52133, Phoenix, AZ 85072-2133.
- In person: Visit the Treasurer’s Office at 301 W Jefferson St, Suite #100, Phoenix, AZ 85003 or a local Chase Bank branch.
- Mortgage escrow account: If you have an escrow account, your lender will likely handle property tax payments for you.
When Is Maricopa County Property Tax Due?
Homeowners have the option to pay in two installments:
- First-half taxes: Due October 1st, delinquent after November 1st.
- Second-half taxes: Due March 1st, delinquent after May 1st.
If your tax bill becomes delinquent, you may be assessed a late penalty plus interest charges of 16% per year that is prorated on a monthly basis.
When Should I Receive My Property Tax Bill in Maricopa County?
Maricopa County property tax bills are typically mailed out in September.
If you don’t receive a bill or have questions, you can check your tax information on the Maricopa County Treasurer’s website.
Maricopa County Property Tax Payments
Once you own a home in Maricopa County, you’ll need to stay on top of your property tax payments. The Maricopa County Treasurer is responsible for collecting property tax payments.
On your Maricopa County property tax bill, you’ll see everything from the general summary for your parcel to the full cash value. The statement will also include accountability rates, the overall assessed taxes, and the ways you can make a payment.
How Do I Pay My Maricopa County Property Tax Bill?
Maricopa County property tax payments can be made using several methods:
- Online: Pay via the Treasurer’s website with a credit/debit card or e-check.
- By mail: Send a check or money order to Maricopa County Treasurer, PO Box 52133, Phoenix, AZ 85072-2133.
- In person: Visit the Treasurer’s Office at 301 W Jefferson St, Suite #100, Phoenix, AZ 85003 or a local Chase Bank branch.
- Mortgage escrow account: If you have an escrow account, your lender will likely handle property tax payments for you.
When Is Maricopa County Property Tax Due?
Homeowners have the option to pay in two installments:
- First-half taxes: Due October 1st, delinquent after November 1st.
- Second-half taxes: Due March 1st, delinquent after May 1st.
If your tax bill becomes delinquent, you may be assessed a late penalty plus interest charges of 16% per year that is prorated on a monthly basis.
When Should I Receive My Property Tax Bill in Maricopa County?
Maricopa County property tax bills are typically mailed out in September.
If you don’t receive a bill or have questions, you can check your tax information on the Maricopa County Treasurer’s website.
Additional Maricopa County Property Tax Information & Resources
Property Tax Exemptions
In Maricopa County, the Arizona Revised Statutes 42-11111 declare property tax exemptions are available for widows, widowers, and disabled persons who reside in the county. These exemptions are subject to specific conditions and may have limitations depending on the situation.
You can request a property tax exemption through the Assessor’s Office.
Senior Freeze Program
The Property Valuation Protection Option or “Senior Freeze” program in Maricopa County allows qualifying taxpayers to have the assessed value of their primary home fixed for three years, which can be renewed. This program has age and income qualifications. You can apply through the Maricopa County Assessor using Form 82104.
Maricopa County Property Tax Appeals
You can appeal property taxes in Maricopa County within 30 days of the initial mailed date. You’ll need to follow the instructions offered by the Assessor’s office to ensure each step of the process is completed correctly.
Property Tax Refunds
Qualified residents living in Maricopa County can use Form 140PTC to claim an income tax credit that is applied to property taxes. The only other way to get a property tax refund is by overpaying for your taxes.
Maricopa County Property Tax Contact Information
Maricopa County Treasurer:
- Treasurer: John M. Allen
- Office Address: 301 W Jefferson St #100, Phoenix, AZ 85003
- Email: Treasurer.Office@Maricopa.Gov
- Phone number: (602) 506-8511
- Office Hours: 8 am to 5 pm, Monday through Friday
Maricopa County Assessor:
- Assessor: Eddie Cook
- Office Address: 301 W Jefferson St Suite 330, Phoenix, AZ 85003
- Phone number: 602-506-3406
- Office Hours: 8 am – 5 pm, Monday through Friday
Buying a House in Maricopa County? Get Started With a Free Moving Estimate
Now that you have a better understanding of Maricopa County property tax, you’re ready to plan your move. Let Mentors Moving & Storage help you with a seamless relocation! Our Phoenix movers serve the entire Salt River Valley area.
Call us at (480) 376-1009 to discuss your move and get a free, personalized moving quote.
