Arizona property taxes are nearly half of the national average. Each county’s rate differs, and rates are differentiated based on the property type and owner. Homeowners must consider how Arizona taxes in different counties will impact their homeownership journey so that they can afford all the expenses related to their new home.
Taxes are due based on the amounts owed, and several property tax exemption programs exist. Read on for the details.
How much is property tax in Arizona?
Arizona’s property tax rate is around 0.51%, well below the national average of 0.99%. Arizona’s average combined state and local tax bill is around $1,707 per year, which is $1,088 less than nationwide rates.
How do property taxes work in Arizona?
No federal taxes for real property exist, as every state determines its own rates.
The Arizona property tax rate varies by county, and each county has its assessor. Commercial, residential, industrial, and agricultural property are all subject to property taxes in Arizona. Regarding property type, residential property is assessed according to limited property value (LPV), while commercial real estate is based on full cash value.
As a note, Arizona does not have an estate tax or inheritance tax, so transferring property to the next generation will not trigger additional taxes; however, if the previous owner had a rebate, this will not transfer over, and the property may be reassessed, raising the taxes.
Arizona Property Tax Rates
First, we must understand the difference between real and personal property taxes. Real property is anything permanently affixed to the ground, such as traditionally constructed homes. Personal property is movable items, such as a mobile home, car, or farm equipment.
Unlike income taxes, there are no state and federal government property taxes, only state taxes. Various jurisdictions determine their base tax rate under any relevant state law, such as caps on how much rates can go up in a year. The Arizona Department of Revenue administers Arizona taxes with the 15 county assessors and treasurers.
There are two types of Arizona property tax:
Primary tax rates – These are used to pay taxes for government entities like counties, towns, cities, and school districts. Primary taxes make up the majority of a homeowner’s bill. These taxes are gathered by the county treasurer’s office and distributed to the appropriate school and fire districts for use by the given department. By Arizona law, the primary property tax levied by all jurisdictions cannot be more than 1% of the property’s limited value.
Secondary tax rates—Used to pay for bond issues, special district taxes, budget overrides, property tax overrides, and other voter-approved items, secondary tax rates make up a smaller percentage of taxpayers’ overall payments.
The Arizona property tax rate changes yearly based on the needs of a county and how many taxpayers live there. Every year, the assessor’s office reassesses the limited property value (LPV) of homes based on home values. By Arizona law, home values can only go up by 5% per year, and it cannot exceed the property’s full cash value (FCV).
Factors influencing the rate include school districts, special districts, and bonds, which are used to pay for special projects. Taxpayers will have to fund both K-12 schools and community college districts in their area.
The school district percentage, or the primary rate, is always capped at 1% of the total assessed value of the property taxed. Owner-occupied residences receive a Homeowner Rebate of up to $600, or about 40% of the applicable tax. The secondary tax rate cap may differ by jurisdiction.
Even though Arizona works on a fiscal year, property taxes are calculated based on the calendar year. This means that if you only live in a home for part of the year, you’ll make partial payments for that tax year, prorated monthly.
Property Taxes in Arizona by County
Here is the list of effective rates for Arizona property taxes by county based on assessed values of owner-occupied homes.
| County | Average Effective Property Tax Rate |
| Apache | 1.65% |
| Cochise | 0.80% |
| Coconino | 0.63% |
| Gila | 0.72% |
| Graham | 0.64% |
| Greenlee | 0.39% |
| La Paz | 0.80% |
| Maricopa | 0.64% |
| Mohave | 0.70% |
| Navajo | 0.75% |
| Pima | 1.00% |
| Pinal | 0.75% |
| Santa Cruz | 0.76% |
| Yavapai | 0.58% |
| Yuma | 0.84% |
Detailed County-by-County Property Tax Breakdown
Property taxes in Arizona by county range from 1.65% to just 0.39%. Here, we’ll rank the Arizona property taxes from highest to lowest so you can better understand how much you can afford in each county.
Property Tax in Apache County
Apache County has the highest property tax rate in Arizona, at 1.65%. However, the median property taxes here were about $1,108 in 2022, which is less than other counties in the state. This is due to the county’s low house values, which are only $61,800.
Property Tax in Pima County
At 1%, Pima County has the second-highest property tax rate in Arizona. Though its property values are lower than in Phoenix, it still has a larger tax burden. The average home is valued at $199,400 across the region, meaning the typical household is billed $1,994.
Property Taxes in Tuscon
Tuscon is largely responsible for the overall property value in Pima; its median value is the same as the entire county’s, at $199,400. As in Cochise County, changes to school districting will result in slightly larger bills for residents.
Property Tax in Yuma County
Yuma County’s low property values of $139,200 are tempered by a higher tax rate of 0.84%. Residents here typically contribute $1,169 in yearly property taxes, comparable to the more expensive Santa Cruz area.
Property Tax in Cochise County
Averaging 0.80%, property taxes in Cochise County differ significantly across districts. Rates were recently raised for Naco, Double Adobe, Palominas, McNeal, and Pomerene districts. Home values were around $150,100 as of the latest census, adding up to an average property tax bill of $1,200.
Property Tax in La Paz County
The tax rate of 0.8% in La Paz County, combined with a median property value of just $84,600 as of 2020, means most people are billed approximately $676 annually.
Property Tax in Santa Cruz County
Homes in Santa Cruz County are relatively cheaper than elsewhere in Arizona, with a median value of $152,700. This makes the 0.76% effective property tax rate much more bearable. Residents typically contribute $1,160 every tax season.
Property Tax in Pinal County
Slightly more expensive than Tuscon, Pinal County’s median home value is $200,200. However, taxes are still lower, thanks to the 0.75% rate. The average resident pays $1,501 in taxes per year.
Property Tax in Navajo County
The low home values of $135,800 make the higher property tax rate of 0.75% in Navajo County more bearable, especially as residents have numerous exemption options. Annual tax payments here average $1,018.
Property Tax in Gila County
Property taxes in Gila County have steadily decreased to 0.72% over the last five years, and so have home values. As of 2023, a home there was worth around $157,600, meaning the average homeowner owed $1,134 in taxes.
Property Tax in Mohave County
Property taxes in Mohave County average 0.70%. With median home values at $172,100, residents typically pay $1,204 in taxes per year, which is about $500 lower than the state average, making this an affordable area.
Property Tax in Graham County
Graham County has a relatively low property tax of 0.64% and home values of approximately $150,400. As assessors have gradually dropped the property tax, residents can expect just $962 per year in taxes.
Property Tax in Maricopa County
Home to two of the largest metropolitan areas in the state, Maricopa County’s property tax of 0.64% still translates to larger bills than in other parts of Arizona. The value of homes across the entire region averages $278,700, coming out to taxes of $1,783 per resident. However, the exact amount due per resident varies significantly by city.
Property Taxes in Phoenix
Property rates are expected to go up by at least 2% in Phoenix to accommodate the new construction of schools and municipal buildings. Home values are around $250,800, which comes out to a $1,605 bill per year.
Property Taxes in Mesa
Property taxes in Mesa aren’t much cheaper than in Phoenix, with home values of $245,500 as of the last census. At $1,570 annually, residents are taxed only about $30 less than in the state capital.
Property Tax in Coconino County
Coconino County has a relatively low property tax of 0.63%. However, it also has some of the highest property values, averaging approximately $299,100 between 2017 and 2021. This translates into a larger tax bill (around $1,884) than areas with higher rates.
Property Tax in Yavapai County
The median home value in Yavapai County is $273,300 and the tax rate averages 0.58%. So typical residents owe $1,585 in property taxes each year.
Property Tax in Greenlee County
At 0.39%, the rural area of Greenlee County has the lowest rate among Arizona property taxes. With a typical home value of $117,300, the average resident pays around $457.
When are property taxes due in Arizona?
The Arizona property tax due dates are October 1st and March 1st. You can pay in two installments.
If you owe more than $100 in Arizona taxes, the first installment is due on October 1st, while the second is due on March 1st of the following year. If these fall on federal holidays, you have until the next business day to pay.
You can mail cash payments using a money order or check payable to the County Treasurer.
Delinquent tax notices are sent in June and December for delinquent taxes owed from the previous calendar year. The final notice is in December when property owners are warned that their property may be sold in a tax lien sale if they don’t cover their expenses. If delinquency dates fall on a legal holiday, you have until the next business day.
Arizona Property Tax Exemptions and Rebates
There are a few Arizona property tax exemptions, as well as rebate programs for specific groups, such as widows and widowers, seniors, and disabled individuals.
The exemptions and rebates are as follows:
Widows and widowers—This property tax exemption for bereaved spouses reduces the assessed home value by $3,000. Widowers and widowers can also defer their taxes until they sell the property, the property becomes income-producing, or they pass away.
Senior citizens—The senior property valuation protection option, also known as a senior freeze, locks in rates for three years, after which the individual must apply for a renewal. It applies to Arizona residents 65 years or older with an average income of less than $43,872 (if a single owner) or $54,804 (if two owners).
Disabled individuals – Arizona residents listed as totally and permanently disabled are exempt from taxes up to a specific dollar amount, which varies by municipality. They must renew their exemption every year.
Understand Your Tax Obligations Before Purchasing Arizona Property
Arizona’s unique property tax setup means it’s essential for every property owner to understand their obligations. There is a primary tax rate, which is used to cover the operating expenses of specific jurisdictions, and secondary taxes, which are additional taxes that voters must approve. In addition, Arizona has a flat individual income tax and an excise tax imposed by the county.
If you need additional tax information, such as rates for mobile homes or navigating the appeals process, or if you feel your assessment was too high, contact your county assessor’s office for more details. You can also speak to a tax advisor for more specific advice related to your particular property.
