Treasurer's Office

The Maricopa County Treasurer's Office is the county agency responsible for property tax billing and collection, management of tax-related payments, distribution of collected public money, and several specialized services involving delinquent taxes, tax liens, excess proceeds, government property lease excise tax, and tax-related research. This article explains how to search for a property tax account, read a tax bill, make payments through official systems, understand important payment dates, handle delinquent taxes, request records or refunds, and determine when another county office is responsible for the issue.

What the Treasurer's Office Does

The Maricopa County Treasurer's Office collects real and personal property taxes for more than 1,800 taxing districts. Those districts include the state, county, incorporated cities and towns, school districts, community colleges, and special taxing districts. After collecting the money, the Treasurer distributes it to the applicable taxing jurisdictions.

The office's responsibilities extend beyond accepting individual tax payments. Its mission includes billing, collection, investment, and disbursement of public money. Internally, the office is organized into Administrative Services, Business Operations, Financial Services, and Information Services.

Business Operations is especially relevant to taxpayers because it handles property tax payments, taxpayer research, property tax resolutions, abatements, excess proceeds, government property lease excise tax, and tax lien and deed activities. Financial Services manages functions such as banking for school districts and special taxing districts, the Treasurer's investment portfolio, financial reports, and bond debt payments. Information Services maintains the computer systems, applications, software, and property tax data used by the office.

Property Tax Account Searches

The Treasurer provides an online search for locating tax information before viewing a bill or starting a payment. The property tax information search accepts several types of identifying information, so a taxpayer does not necessarily need to know the parcel number before beginning.

Searches can be made using:

Parcel or account number
Property owner's name
Business name
Mailing address
Situs, or physical property, address
Vehicle identification number when applicable

The parcel or account number is generally the most direct identifier because it is assigned to the specific property for tax purposes. A parcel number is composed of book, map, and parcel information established by the Maricopa County Assessor's Office.

Users searching by address should distinguish between the mailing address and the situs address. The mailing address is where tax correspondence is sent, while the situs address represents the physical location of the property. These may be different. Entering the wrong type of address can result in an unsuccessful search or lead to the wrong account.

2026 Property Tax Records

The Treasurer's Office states that 2026 property tax information will be made available Monday, September 14, 2026. Tax bills are generated in September each year. Taxpayers looking for the new year's figures before the county releases that information should avoid relying on a prior year's amount as though it were the current bill.

If a person is responsible for paying the property's taxes directly and has not received a tax statement by October 15, the Treasurer's Office directs that person to contact the office.

Treasurer and Assessor Responsibilities

One common source of confusion is the difference between the Treasurer's Office and the Maricopa County Assessor's Office. The Treasurer handles tax billing, collection, payment records, delinquent taxes, and related financial functions. The Assessor determines property values and provides valuation information used in the property tax process.

The Assessor also administers personal exemptions and the Senior Valuation Protection program. Questions about eligibility for those programs therefore belong with the Assessor rather than the Treasurer.

The distinction also matters when reviewing property values shown on a tax bill. Full Cash Value represents the Assessor's approximate market value. Limited Property Value is determined under statutory calculations and is used in the property tax process. A disagreement with the value itself is different from a question about whether a payment was received or how much remains unpaid.

Reading the Property Tax Bill

The Treasurer's tax bill explanation identifies the major sections appearing on a property tax statement. Understanding those fields can help a taxpayer determine whether the question involves valuation, tax distribution, the property's identity, or an unpaid balance.

Property Identification Details

The bill identifies the parcel or account number, property address, legal description, and mailing address. The parcel number identifies the property for tax purposes. The legal description provides the real property description used to locate the property by reference to recorded maps or surveys.

The mailing address generally originates with information maintained by the Assessor's Office, which receives information from a deed or Affidavit of Value recorded with the Recorder's Office. Because the mailing address may differ from the property's physical address, taxpayers should not assume an address discrepancy automatically means the tax record refers to another parcel.

Values and Tax Calculations

The bill includes Limited Property Value, Limited Assessed Value, Full Cash Value, and the taxes assessed for the property tax year. The Treasurer's information explains that Limited Assessed Value is calculated by multiplying the limited value by the applicable classification ratio.

The bill also displays the tax distribution among jurisdictions. The current-year tax distribution shows the tax rate for each $100 of assessed value and the amount attributable to each jurisdiction. Taxing entities shown on a bill can include school districts, community college districts, cities, the county's general fund, flood control, library services, water-related districts, fire district assistance, and other applicable jurisdictions.

The grand total on the bill represents the total current tax due for the property tax year.

Property Tax Due Dates

Property taxes can generally be paid in two installments or as one full-year payment. The timing is important because the Treasurer treats a payment differently once the applicable delinquency deadline has passed.

Two-Payment Schedule

For bills over $100, the first-half tax is due October 1. Ordinarily, the first installment becomes delinquent after 5:00 p.m. on November 1. When the delinquency date falls on a Saturday, Sunday, or legal holiday, the deadline moves to 5:00 p.m. on the next business day.

For the 2026 tax year, the Treasurer's published schedule states that the first half is due October 1, 2026, and becomes delinquent after 5:00 p.m. on November 2, 2026.

The second half is due March 1 of the following year and becomes delinquent after 5:00 p.m. on May 1, subject to the next-business-day rule when the date falls on a weekend or legal holiday.

Full-Year Payment Schedule

A taxpayer may instead pay the full year's taxes. Full-year tax bills become delinquent after 5:00 p.m. on December 31. For bills of $100 or less, the entire amount must be paid by the applicable December 31 deadline rather than being divided into two installments.

The Treasurer's 2026 event schedule identifies December 31 as the final day to pay current full-year taxes over $100 without interest. It also states that full-year bills of $100 or less become delinquent after 5:00 p.m. that day.

Online Property Tax Payments

The Treasurer's official online payment system allows taxpayers to search for an account and proceed with an electronic payment. Before submitting money, the taxpayer should verify that the search result corresponds to the intended parcel or account, particularly when searching by a common name or business name.

The online system accepts:

Debit cards
Visa
MasterCard
Discover
American Express
PayPal
Venmo
Apple Pay
Google Pay
E-check payments

Only one debit or credit card may be used for a transaction. The payment options information states that payments may be made for amounts up to $2,000,000.

Online Service Fees

The Treasurer uses Paymentus as its official online payment processor. Credit card and digital payments are charged a 2.25% service fee, while debit card payments are charged a 1.80% service fee. The Treasurer's Office states that it does not receive any portion of those service fees.

E-check payments made through the website do not carry the additional service fee. The county also notes that taxpayers may ask their financial institution about electronic bill-pay options. The Treasurer's payment options page provides the official breakdown of available methods.

Posting Times and Cancellations

Online payments may take one to three business days to post to the Treasurer's database. A payment that has been submitted but has not immediately appeared in the online tax record therefore should not automatically be treated as missing.

Online payment cancellations can be performed only on the same day the payment was made. This makes it especially important to confirm the parcel or account, payment amount, and method before submitting the transaction.

The online system also has minimum payment amounts excluding service fees: $10 for the current tax year and $6 for back tax years.

Mortgage Company Tax Payments

Property owners with taxes paid through a mortgage account may still receive a property tax information statement. The Treasurer explains that Arizona law requires the office to send an information statement to property owners informing them of their tax obligation even when a mortgage company is responsible for payment.

A property owner should therefore avoid assuming that receipt of a tax statement means the mortgage company failed to pay. The mortgage statement should reflect the disbursement when the mortgage company handles property taxes.

There can also be a delay between a mortgage company's disbursement and its appearance in the Treasurer's online records because mortgage companies commonly use tax servicing companies to process property tax payments.

Recently Purchased Property

Property taxes are typically prorated during a real estate transaction, with the buyer receiving credit for the seller's portion. A new owner who has questions about why the full year's taxes appear on the property account should review the settlement statement provided by the title company because that document generally reflects the proration between buyer and seller.

The Treasurer also advises a new property owner to write to the Treasurer's Office to update name and address information before August, when tax bills are mailed. Keeping tax-related mailing information current helps reduce the chance of missing a statement, although failure to receive a tax statement does not provide a legal basis for waiving interest on delinquent taxes.

Delinquent Taxes and Tax Liens

When property taxes become delinquent, the Treasurer sends a delinquent notice. Interest is assessed at 16% per year. If delinquent taxes remain unpaid through the end of December, the parcel is included in the tax lien sale held the following February.

A taxpayer has three years from the date of the tax lien sale to redeem the tax lien. If the lien is not redeemed, the purchaser may initiate foreclosure proceedings.

The Treasurer's tax lien information section covers tax lien sales, assignments, purchasing information, sale history, liens sold, outstanding sold liens, redeemed liens, and state liens. These processes concern unpaid property taxes and should not be confused with the ordinary payment process for a current tax bill.

Services for Tax Lien Holders

Registered lien holders who own one or more Maricopa County tax liens can use the Treasurer's Tax Lien Web service to manage their tax lien accounts. The system allows qualified users to view profile information and run reports. It is intended for tax lien holders rather than property owners who simply want to look up or pay an ordinary tax bill.

Tax lien processes involving unpaid taxes and certificates of purchase operate under Title 42, Chapter 18 of the Arizona Revised Statutes. Users handling tax liens should rely on the specific Treasurer tax lien service appropriate to that activity rather than submitting a standard property tax payment or general research request.

Property Tax Research Requests

The Treasurer has a separate research request system for tax-related research. The search portion accepts a parcel or account number, owner name, business name, mailing address, physical address, or VIN. Users can add parcels to a parcel list as part of the research request process.

This system should be distinguished from an ordinary parcel lookup. Someone simply trying to see a tax amount, payment status, or account information can begin with the standard property tax search. The research request process is intended for requests that require the office's research functions.

Public Record Requests

The Treasurer maintains a distinct process for public records. Before submitting a public record request, the office directs users seeking data or research materials toward the appropriate research process and users with questions about a parcel toward the parcel-related process.

The public records process also requires attention to the intended use of the records. Under the warning provided by the Treasurer pursuant to Arizona Revised Statutes § 39-121.03, a person seeking records for a commercial purpose must identify that purpose. The office describes commercial use as including resale of records, creation of lists for resale or solicitation, or other uses in which monetary gain can reasonably be anticipated from direct or indirect use of the records.

Users should select the request type that matches the actual purpose instead of treating a tax research request, parcel inquiry, and public record request as interchangeable processes.

Refund Requests

The Treasurer also provides a refund request process. The online form begins by asking the requester to choose the appropriate refund category from a dropdown menu before proceeding.

A refund request should be used for a refund-related matter rather than as a substitute for disputing a property valuation, searching for a missing payment, or asking a general parcel question. Keeping those issues within their respective systems helps route the request to the function designed to handle it.

Fees for Specialized Services

Some Treasurer services carry statutory fees. The official fee schedule lists charges associated with printed documents, commercial-purpose research, tax lien certificates, assignments, redemptions, deed applications, and certain other activities.

Examples include $0.25 per page for black-and-white printed documents and $60 per hour for commercial-purpose research. Tax lien-related fees vary by transaction, including fees associated with certificates of purchase, subsequent taxes, assignments, reassignments, redemptions, and deed applications.

The schedule also lists a $25 fee for insufficient funds or a stopped payment. These statutory or transaction-specific charges are separate from the service fees assessed by the online payment processor for debit cards, credit cards, and digital payments.

Paperless Tax Notices

Taxpayers who want paperless billing can enroll in eNotices using the authorization code printed on the tax bill. The bill's explanation identifies the eNotices authorization code as a specific item on the statement.

Because enrollment depends on that authorization code, users should retain the tax statement when setting up paperless delivery. If the statement cannot be found, the Treasurer's Office indicates that taxpayers may email the office to request the authorization code.

Common Errors to Avoid

Many problems with property tax transactions come from using the wrong identifier, misunderstanding the responsible county office, or assuming a payment should appear immediately. A few distinctions can prevent unnecessary delays.

Confirm the parcel or account before paying, especially when searching by owner or business name.

Do not confuse a mailing address with the property's physical situs address.

Allow one to three business days for an online payment to post.

Remember that an online payment can be canceled only on the day it was submitted.

Do not assume receiving a tax statement means a mortgage company failed to pay.

Direct valuation and exemption questions to the Assessor's Office rather than treating them as Treasurer payment issues.

Use the research request, public record request, refund process, and ordinary parcel search for their respective purposes.

Do not rely on failure to receive a tax statement as a reason to expect delinquent interest to be waived.

Distinguish current property tax payments from tax lien services intended for delinquent accounts and registered lien holders.

Treasurer's Office Location

Maricopa County Treasurer's Office
301 W. Jefferson St., Suite 100
Phoenix, AZ 85003
(602) 506-8511

Treasurer's Office FAQs

Why did my Maricopa County property taxes increase?

A higher property tax bill can result from changes in property value, changes in the budgets of the taxing jurisdictions that apply to the property, or both. The Treasurer's official FAQ recommends reviewing the comparative tax information on the property tax statement to identify which jurisdictions changed their tax amounts. Questions about the property's assessed value belong with the Maricopa County Assessor, while questions about amounts billed or collected can be researched through the Treasurer's property tax FAQs.

How is the estimated property tax calculated?

For ad valorem property taxes, the county provides a specific calculation: Limited Property Value × Assessment Ratio ÷ 100 × (Primary Rate + Secondary Rate). The assessment ratio depends on the property's classification, while primary and secondary tax rates reflect the applicable taxing jurisdictions. Because several figures are involved, multiplying a property's market value directly by a single tax rate will not necessarily reproduce the amount shown on the bill.

Where can I find official Treasurer forms?

The Maricopa County Treasurer Form Library organizes downloadable forms by subject. Available materials include GPLET compliance documents, worksheets and rate charts, return-form instructions, tax lien reassignment affidavits, and tax forms such as the W-9. Using the form library is useful when a transaction requires an official document rather than a standard online account search or payment.

Can I visit the Treasurer's Office during the workweek?

The Treasurer's Office lists regular public office hours as Monday through Friday, 8:00 a.m. to 5:00 p.m., except on county holidays. The county also provides information about nearby public parking for in-person visitors, including limited free parking and metered or paid options. Before planning a visit near a holiday, users can check the official office-hours and holiday schedule because closures can affect in-person availability.