Real Property Taxes in Arizona

Due Dates

Taxes assessed annually and payable in two installments 1st half due October 1, delinquent November 1 2nd half due March 1 of following year,

delinquent May 1 Taxpayer may pay the entire year prior to

December 31 and have the delinquencies for the 1st half waived

Unpaid Taxes

A tax certificate is sold at public auction Certificate bears interest rate established by

auction (no more than 16% per annum) If delinquent 3+ years, certificate holder may

commence foreclosure on property Property owner has responsibility to pay

taxes and notify tax assessor of any address changes

Portions of Tax Bills

A portion of a piece of vacant land sold and not yet assessed

Estimated tax amount for coming year may not be available

Entire tax bill for entire piece needs to be paid current

Mortgage Holders and Taxes

Treasurer must send copy of tax bill to owner at last known address

Lender must either return tax bill to treasurer or forward tax bill to borrower when loan paid off

If lender fails to comply, lender is responsible to owner for all resulting interest and penalties

Assessments

General Paid with property taxes

Special Levied as one lump sum Frequently payable over longer period (usually

10 years)

Special Assessment Escrow Issues

Escrow officer can request pay-off Pay-off may not be acceptable for a long term

assessment Escrow officer can request status of tax

payments

Pinal County: San Carlos Irrigation District A water assessment that is paid ahead of

time Unlike real property taxes Check tax sheets for amount allocated from

taxes to San Carlos