Property Tax
Maricopa County AZ property tax information involves several county offices and systems, depending on whether you need to review a tax bill, search for a parcel, make a payment, understand assessed values, check tax rates, or apply for a qualifying property tax exemption. This article explains how the county property tax process is divided between the Treasurer and Assessor, how to locate a tax account, what the figures on a bill mean, which payment methods are available, what fees and posting delays may apply, and how certain valuation-relief programs can affect taxable property values.
Property Tax Office Responsibilities
The Maricopa County property tax process is handled by more than one government office. The distinction matters because the office that determines a property's value is not the same office that sends the tax bill or receives the payment.
The Maricopa County Assessor determines the Full Cash Value and Limited Property Value used in property tax calculations. The Assessor also maintains parcel and address information and administers personal exemption programs that may reduce the taxable value of qualifying property.
The Maricopa County Treasurer sends property tax bills and maintains the county's property tax information and payment systems. Tax bills collected by the Treasurer cover taxes for multiple jurisdictions, including the county, cities, school districts, special taxing districts, and the state. A property tax bill should therefore not be interpreted as a bill consisting only of taxes imposed by Maricopa County.
The county's official Property Tax Bill information explains that the Maricopa County Board of Supervisors controls only a portion of the total property tax bill. School district taxes generally make up the largest portion, followed by taxes associated with cities, community college districts, special districts, and the state.
How Property Taxes Are Calculated
Three terms are central to understanding how property taxes are calculated: tax levy, assessed value, and tax rate. Each represents a different part of the calculation.
Tax Levy
A tax levy is the total amount a taxing jurisdiction plans to bill in property taxes. Cities, school districts, special taxing districts, and Maricopa County establish their own levies annually. Because several taxing jurisdictions can apply to the same property, one tax bill may include multiple individual tax amounts.
Assessed Value
The assessed value is derived from property values determined by the Maricopa County Assessor. Each year, the Assessor determines Full Cash Value and Limited Property Value. These values are used in establishing the assessed values that appear in property tax calculations.
Full Cash Value represents the Assessor's approximate market value. Limited Property Value is determined through calculations established by statute and is used in determining the limited assessed value shown on the tax bill. The limited assessed value is calculated by multiplying the limited value by the applicable property classification ratio.
Tax Rate
A tax rate is developed using the levy and the assessed value associated with a taxing authority. The county describes the rate as the total tax levy divided by total assessed value. That rate is then used to determine each property taxpayer's portion of the levy.
Users who need official levy and rate records can review the county's Tax Levy and Rates page. The reference materials include annual tax levy documents and annual tax rate documents for multiple years, allowing property owners to distinguish the amount a jurisdiction intends to collect from the rate applied in the tax calculation.
Searching Property Tax Records
The Maricopa County Treasurer provides an official property tax information system for finding a property or account before reviewing taxes or making a payment. The Treasurer's property tax search accepts several types of identifying information.
A search can be performed using:
Parcel or account number.
Owner name.
Business name.
Property address.
Vehicle identification number when applicable to the account being searched.
The parcel or account number is generally the most specific identifier when it is available. If the number is unknown, an owner name, business name, mailing address, or physical property address may help locate the correct account.
Property owners should verify the parcel number and property address before relying on the tax information returned by a search. Similar owner names can produce records for different parcels, and a mailing address may differ from the physical location of the property.
Assessor Records and Parcel Data
The Treasurer's tax system and the Assessor's parcel records serve related but different purposes. The Treasurer maintains tax information and payment functions, while the Assessor maintains valuation and property-identification information.
The official Maricopa County Assessor's Office website provides parcel and address searching. It can be useful when a taxpayer needs to confirm property information associated with a parcel before reviewing the corresponding tax account.
Do not treat a tax amount problem and a property-description problem as the same issue. Questions about the collection or payment of a tax bill belong with the Treasurer, while valuation, parcel information, and qualifying exemption programs are functions of the Assessor.
Reading a Property Tax Bill
A Maricopa County property tax bill contains more than a single total. Understanding the different fields can help explain why the amount changed from a previous year and which jurisdictions are receiving portions of the tax.
The Treasurer's Understanding Your Bill page identifies several major parts of the statement.
Parcel and Address Information
The parcel or account number identifies the property for tax purposes. For real property, the number is based on the book, map, and parcel numbering system maintained by the Assessor.
The property address represents the physical location associated with the property. The mailing address shown on the tax statement may be different. According to the Treasurer's explanation, mailing address information is generally obtained through the Assessor, which receives information from documents such as deeds or affidavits of value recorded with the Recorder's Office.
The tax bill can also show a legal description. This describes the real property in a manner sufficient to locate it by reference to surveys or approved recorded maps.
Limited Property Value
The Limited Property Value section explains the value used in the limited assessed value calculation. The bill shows the property's limited value, classification percentage, and limited assessed value. Because the limited assessed value is part of the tax calculation, it should not automatically be treated as the same figure as the property's Full Cash Value.
Full Cash Value
Full Cash Value represents the Assessor's approximate market value. It appears separately from Limited Property Value because the two figures serve different functions within Arizona's property valuation and taxation system.
Current Tax Distribution
The current-year tax distribution section breaks the tax bill into individual taxing jurisdictions. It can show the tax rate per $100 of assessed value and the tax amount associated with each jurisdiction.
The Treasurer explains that the tax for a particular jurisdiction can be calculated by dividing the limited net assessed value by 100 and multiplying the result by that jurisdiction's tax rate.
This distribution can include school district taxes, school bonds and overrides, community college taxes, state equalization-related taxes, city taxes where applicable, the county general fund, flood control taxes, library district taxes, fire district assistance taxes, and other taxing jurisdictions shown on the statement.
Previous Year Comparison
The tax statement also provides a previous-year comparison and a percentage-change figure. The comparison allows taxpayers to see the prior year's tax amount next to the current year's figures rather than assuming that a change in the total bill came from only one jurisdiction or one valuation figure.
Grand Total
The grand total represents the total current tax due for the property tax year. Taxpayers reviewing a bill should distinguish this total from individual jurisdiction amounts and from valuation figures such as Full Cash Value or Limited Property Value.
Property Tax Payment Methods
The Treasurer offers several payment methods, including online card payments, digital payments, e-check options, bank bill pay, bank branch payment, payment by mail, and in-person payment. The official property tax payment options page identifies the methods supported by the Treasurer.
Online Card Payments
The Treasurer's online payment processor accepts debit cards and several major credit cards, including Visa, MasterCard, Discover, and American Express. Digital payment options include PayPal, Venmo, Apple Pay, and Google Pay.
Only one debit or credit card can be used per transaction. The Treasurer states that online payments may be made up to $2,000,000.
Card and digital payments are subject to service fees charged by the official payment processor. The stated fees are:
25% for credit card and digital payments.
80% for debit card payments.
The Maricopa County Treasurer's Office does not receive a portion of those service fees. The county explains that the Treasurer is not permitted to charge a fee for processing tax payments or deduct banking fees from the tax levy collected for distribution to taxing jurisdictions.
E-Check Payments
E-check payments made through the Treasurer's website do not carry the service fees that apply to card and digital payments. The Treasurer also directs taxpayers to their financial institution for information about using e-check through bill pay.
This difference is worth checking before submitting a large tax payment. A taxpayer who selects a card or digital wallet may incur a percentage-based processor fee, while an e-check through the county payment system does not have that service fee.
Online Payment Processing Rules
The Treasurer's online payment system allows taxpayers to search for the correct account using a parcel or account number, owner or business name, mailing or situs address, or VIN before proceeding with a payment.
The Treasurer advises allowing one to three business days for an online payment to post to the Treasurer's database. A payment should therefore not be assumed to appear immediately in the property tax record after submission.
Online payment cancellations can only be made on the same day the payment was submitted. Taxpayers should review the parcel or account number and payment amount before completing the transaction, particularly when paying more than one property account.
The online payment system also establishes minimum payment amounts, excluding service fees:
Current tax year payments have a $10 minimum.
Back tax year payments have a $6 minimum.
Those minimums apply to the online payment system described by the Treasurer and should not be confused with an amount due shown on a property tax statement.
Property Tax Calendar Dates
Property tax preparation, statement mailing, payment due dates, delinquency deadlines, and tax lien sale activities are tracked through the Treasurer's official property tax calendar. Because tax-related dates are tied to specific tax years, taxpayers should confirm the applicable calendar rather than relying on a prior year's schedule.
For calendar year 2026, the reference calendar states that the Board of Supervisors adopted the 2026 tax roll on August 1. It also states that 2026 consolidated tax statements were sent to taxpayers on September 1.
The Treasurer's calendar should be used to identify the relevant due and delinquency dates for the tax year involved. This is especially important when dealing with a prior tax year, because the current-year statement schedule does not describe every deadline that may apply to older unpaid taxes.
Why Tax Bills Can Change
A higher or lower property value does not by itself explain every change in a tax bill. Property taxes result from the interaction between assessed values, tax levies, tax rates, and the taxing jurisdictions applicable to the parcel.
Each year, local taxing authorities establish their tax levies. The Assessor determines property values used in calculating assessed values, and tax rates are then calculated for the applicable taxing jurisdictions. New construction and changes in the overall assessed tax base can also affect the relationship between assessed values and rates.
A taxpayer comparing two annual bills should look at both the valuation sections and the current tax distribution. A change could reflect a different assessed value, a change in one or more jurisdictional tax rates, or changes in the amounts levied by jurisdictions represented on the bill.
Property Tax Exemption Programs
The Maricopa County Assessor administers personal exemption programs that can reduce taxable property value for qualifying applicants. These programs are separate from paying a tax bill through the Treasurer. An exemption application is handled by the Assessor because it affects the taxable valuation used in the property tax process.
The Assessor's Personal Exemptions page includes programs for qualifying widowed applicants, totally disabled applicants, and veterans with qualifying disabilities, as well as certain surviving spouses.
Current Application Periods
The Assessor states that applications may be submitted from the first Monday in January through February 28. Applications submitted from March 1 through September 1 require an approved Exemption Deadline Waiver.
Applicants should review the requirements for their specific program rather than assuming that documents used for one category apply to another. Depending on the exemption, supporting documentation may include proof of Arizona residency or primary residency, income documentation, a spouse's death certificate, disability documentation, or a Department of Veterans Affairs letter showing the disability percentage.
Widowed and Disabled Exemptions
For the current program information in the reference material, the widowed, totally disabled, and certain veteran disability programs may provide an exemption of up to $4,873 against the assessed Limited Property Value. A reduction in assessed Limited Property Value can reduce the resulting property tax bill and, in some situations, can eliminate the tax if the assessed value is lower than the applicable exemption amount.
For an applicant who co-owns property, the exemption for the widowed, totally disabled, and veteran disability categories below the 100% service-connected level is applied according to the qualifying applicant's ownership percentage. The Assessor determines ownership percentage based on the individuals shown on the title or deed.
Veteran Disability Exemptions
For the percentage-based veteran disability exemption described by the Assessor, the exemption amount is multiplied by the qualifying disability percentage and then applied according to the applicant's ownership percentage. An honorable discharge is required for the veteran exemption categories identified by the Assessor.
The Assessor's current reference information also describes a 100% service-connected veteran exemption that fully exempts an approved applicant's primary residence from property taxation when the applicable eligibility requirements are satisfied. The exemption applies specifically to the primary residence.
Changes Beginning in 2027
The Assessor announced changes scheduled to take effect for Tax Year 2027. Those changes include elimination of income limits for the disabled veteran and surviving-spouse property tax exemption program. Veterans rated 100% disabled by the U.S. Department of Veterans Affairs, including qualifying veterans receiving Total Disability Based on Individual Unemployability, may qualify for a full property tax exemption on their primary residence under the 2027 provisions described by the Assessor.
The 2027 changes also expand eligibility for certain surviving spouses and provide a method for qualifying veterans and surviving spouses to transfer the exemption to a new primary residence when they apply within 60 days of moving. These future-year provisions should not be confused with the 2026 eligibility rules and documentation requirements appearing elsewhere on the Assessor's current exemption page.
Common Property Tax Mistakes
Several recurring problems can be avoided by separating property identification, valuation, tax billing, and payment functions.
Contacting the wrong office: valuation and exemption matters are handled by the Assessor, while tax bills, tax records, and payments are handled by the Treasurer.
Using the wrong parcel: confirm the parcel or account number and physical property address before paying, particularly when an owner has multiple properties.
Confusing mailing and property addresses: the mailing address on a tax bill can differ from the physical situs address.
Treating Full Cash Value as the tax bill: Full Cash Value is an Assessor valuation figure, not the amount of property tax due.
Ignoring payment processor fees: credit cards, debit cards, and digital payments have processor fees, while online e-check payments do not have those service fees.
Expecting immediate posting: the Treasurer advises allowing one to three business days for an online payment to post.
Waiting to cancel an online payment: an online payment cancellation can only be completed on the same day the payment was made.
Using an old tax calendar: statement mailing, due, delinquency, and other tax dates should be verified for the applicable tax year.
Mixing exemption-year rules: changes announced for Tax Year 2027 should not be applied to a 2026 exemption application.
Property Tax Offices
Maricopa County Treasurer's Office
301 W. Jefferson St. Suite 100
Phoenix, AZ 85003
602-506-8511
Maricopa County Assessor's Office
301 W Jefferson Street
Phoenix, AZ 85003
602-506-3406
Property Tax FAQs
What is the eNotices authorization code on my tax bill?
The Maricopa County Treasurer identifies an eNotices Authorization Code as part of the property tax statement and directs taxpayers to the bill insert for instructions on setting up an eNoticesOnline account. If you are reviewing a mailed statement and want to understand where this code appears, the Treasurer’s official tax bill guide identifies the major sections and fields printed on the statement.
Are special district taxes always based on property value?
No. According to the Treasurer, special districts are created under state law and approved through local government or voter processes to provide specific services. Their assessments are not necessarily calculated from the property’s assessed value. Depending on the district, an assessment may instead be based on acreage, a dollar amount, or frontage measured in square feet. Reviewing the individual district entry on the tax statement can therefore be important when a charge does not appear to track changes in property value.
How long can a school override stay on the tax bill?
A school override is a voter-approved tax that allows a school district to exceed its operating budget. The Treasurer explains that voter overrides may last for up to three years unless another override is subsequently approved by voters. School bonds are different: they are voter-approved taxes used for debt service on approved bond projects. The Understanding Your Bill page explains how these school-related charges are identified.
Do I have to renew an approved personal exemption every year?
The Assessor describes the Personal Exemption program as permanent, but approval does not prevent later eligibility reviews. The County Assessor may require annual or occasional reapplication to verify that the owner still qualifies. An approved applicant or representative must also report disqualifying changes, including changes involving residency, income, ownership, remarriage where applicable, or the applicant’s death. The Personal Exemptions information also states that a person cannot receive more than one personal exemption category at the same time under the applicable statute.