State guide
Arizona property taxes (2026)
✓ Verified August 2026 against official county pages — 3 sources linked below.
County pages for Arizona are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Arizona property taxes work
Arizona runs a year ahead of itself, and that quirk explains most of the confusion here. Your county assessor mails a Notice of Value by March 1 — but it's for the FOLLOWING tax year. The notice that arrived by March 1, 2026 sets the value for your 2027 taxes. If you wait for a bill to argue about, you're a year late.
Two values appear on the notice: the full cash value (the market estimate) and the limited property value, or LPV — and taxes are levied on the LPV. The LPV can grow at most 5% a year, which softens market spikes but also means values march upward steadily even in flat markets.
Appeals are quick and administrative: file a Petition for Review with your county assessor within 60 days of the notice mailing. Most 2026-mailed notices put that deadline in late April or May. If the assessor says no, you can continue to the county or State Board of Equalization, or tax court.
Payments split into halves: the first half is due October 1 and delinquent after November 1; the second half is due March 1 and delinquent after May 1. Homes are assessed at a fraction of LPV by class, and the county treasurer sends one combined bill in September.
When payments are due
Two halves: due October 1 (delinquent after November 1) and March 1 (delinquent after May 1).
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| First half (2026 taxes) | October 1, 2026 | November 1, 2026 | Delinquent after 5:00 pm November 1 |
| Second half (2026 taxes) | March 1, 2027 | May 1, 2027 | Delinquent after 5:00 pm May 1 |
How to appeal your assessment
The statewide rule: File a Petition for Review with your county assessor within 60 days of the day your Notice of Value was mailed — notices mail by March 1, a year ahead of the taxes they set
The notice mailed by March 1, 2026 sets your 2027 taxes, and its 60-day appeal window has closed for most owners. The next round mails by March 1, 2027 — that's the notice to watch, and the deadline is printed on it.
- Read your Notice of Value when it lands (by March 1)It shows full cash value and limited property value — for NEXT year's taxes. The appeal deadline, 60 days from mailing, is printed on it.
- Check the full cash value against the marketIf the full cash value is higher than what your home would sell for, gather comparable sales — that's the appealable number.
- File a Petition for Review within 60 daysFile with your county assessor (online in the large counties). Filing is free.
- Get the assessor's decisionThe assessor rules on the petition by statute deadlines in late summer.
- Escalate if neededContinue to the county Board of Equalization (or the State Board in Maricopa and Pima), or Arizona tax court.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Senior Property Valuation Protection (the 'senior freeze') | Freezes the limited property value for qualifying homeowners 65+ under county income limits — it freezes the value, not the tax | Apply with your county assessor (renewal every three years) |
| Widow/widower, disability & veteran exemptions | Assessed-value exemptions for widows and widowers, people with total disabilities, and disabled veterans, subject to statutory value and income tests | File with the county assessor early in the year |
Reassessment
Assessors value every property every year, one year ahead: the notice mailed by March 1 sets the following tax year's value. Taxes are levied on the limited property value, which can rise at most 5% per year.
Value notices (Notice of Value) usually mail in February (by March 1).
Common questions
- When are property taxes due in Arizona?
- In halves: the first half is due October 1 and delinquent after November 1 at 5:00 pm; the second half is due March 1 and delinquent after May 1 at 5:00 pm.
- Why did my Notice of Value arrive a year early?
- Arizona values a year ahead: the notice mailed by March 1, 2026 sets your value for the 2027 tax year. Your 60-day appeal window runs from that mailing — if you wait for the bill, the appeal window closed months earlier.
- How do I appeal my Arizona property value?
- File a free Petition for Review with your county assessor within 60 days of the Notice of Value mailing. Argue the full cash value against comparable sales; if the assessor declines, continue to the Board of Equalization or tax court.
- What is limited property value?
- The number your taxes are actually levied on. It can grow at most 5% a year (Prop 117), so it often sits below full cash value — which is why your taxes can keep rising even in a year the market cooled.
- Does Arizona have a senior freeze?
- Yes — the Senior Property Valuation Protection freezes the limited property value for qualifying homeowners 65+ under county income limits, renewable every three years. It freezes the value, not the rates, so bills can still move.
Sources
Every fact on this page comes from an official page. Check them yourself:
- A.R.S. § 42-15101 — annual Notice of Value — checked 2026-08-12
- A.R.S. § 42-18052 — due dates and delinquency — checked 2026-08-12
- Arizona State Board of Equalization — appeals — checked 2026-08-12