Page 13 - AZ Home Guide

ARIZONA TAX CALENDAR GENERAL

ANNUAL TAX STATEMENT:

Annual tax statements are issued in the fall of the current year and billed for the calendar year. They may be paid in two installments
or all at once.
• 1ST half for January 1 – June 31 is due October 1, DELINQUENT** NOVEMBER 1
• 2nd half for July 1 – December 31 is due March 1, DELINQUENT** MAY 1
The County Treasurer WILL NOT be held responsible for payments made on the wrong property, and will not accept payments in
advance of their due date.
To avoid problems:
• Check the property description on your tax statement
• Provide your parcel number* when making payments or inquiries at the County Treasurer’s or
Assessor’s office
*Your parcel number can be found on your final settlement statement or your title commitment.
**The Treasurer must place interest on all delinquent accounts.

UPDATING THE ASSESSOR’S RECORDS
Ownership information transfers may take six months to process. If property is purchased after November
1 of the previous year, new owners may not receive a tax statement. New
owners should contact the Treasurer’s office if a statement is not received
by October 15th. Even if a tax statement is not received, the new owner is
still responsible for paying the taxes on time.

NOTIFICATION OF VALUE

Assessment notices are sent to property owners on or before
January 31st of each year. The notice includes assessed value, full
cash value, classification, and assessment ratio. These items may
be protested through the County Assessor within 45 days of receipt.
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