Property Tax Links
General Tax Links
Arizona Sales Tax Links
Local Sales Tax Links
Arizona Income Tax Links
Judicial Links
Arizona Dates & Deadlines
Preliminary values in the form of a “Notice of Valuation” are released prior to March 1st for the future tax year (A.R.S. §42-15101). Preliminary values have been released in the middle of February during recent tax years.
Real Property appeals must be filed within 60 days after the date the assessor mailed the Notice of Valuation (A.R.S. §42-16051). The “Postcards” will have the appeal deadline written on the notice.
Real Property Taxes are due in two payments. The 1st Half tax payments are due October 1st and delinquent after November 1st. The 2nd Half tax payments are due March 1st and delinquent after May 1st.
Tax rates are released during August for the current tax year.
Throughout the year, the County Assessor can issue “Notice of Proposed Correction” for adjustments to the Notice of Valuation. Taxpayers have 30 days to file a protest.
Taxpayers must be notified of any change in the valuation on or before September 30th of the valuation year in the case of new construction, additions to, deletions from or splits or consolidations of assessment parcels and changes in property use that occur after September 30th of the preceding year and before October 1 of the valuation year. Protests must be filed within 25 days from the notice.