Maricopa County property taxes.
Two values,
two due dates.
Maricopa County taxes a home on its Limited Property Value, not its market value, and that value can rise no more than 5 percent a year under Proposition 117. The bill comes in two halves, due October 1 and March 1.
Full Cash Value and Limited Value.
The Maricopa County Assessor sets two values for each parcel. Full Cash Value (FCV) is the Assessor's estimate of market value. Limited Property Value (LPV) is a value the Legislature created to limit large tax increases. LPV can never be higher than FCV.
Since 2015, LPV is the value used to figure both primary and secondary property taxes for most properties. FCV is the value you can appeal. LPV is not appealable.
The 5 percent cap
Voters approved Proposition 117 in 2012. It limits the yearly increase in LPV to 5 percent. The cap does not apply when improvements are added or removed, or when the property's use changes.
Assessed value
LPV times the assessment ratio gives the assessed value. For primary residences and residential rentals, the ratio is 10 percent. Tax rates apply to the assessed value.
Notice of value
Notices for real property are mailed on or before March 1 for the next tax year. The notice is not a bill. Appeal deadlines are 60 or 30 days from the notice date, depending on property type.
Primary, secondary, and your tax area.
Primary taxes pay for the basic operation of counties, cities, towns and school districts. Secondary taxes pay for voter approved bonds, budget overrides and special districts.
Each parcel sits in a tax rate area, shown on county rate tables as a six digit tax area code. The code reflects the combination of school districts and city or unincorporated area that taxes the parcel. Two homes with the same value can pay different amounts because they sit in different tax areas.
- 1 percent limit.For owner occupied homes, if primary taxes exceed the constitutional 1 percent limit, the state pays the extra school taxes.
- Homeowner rebate.Homes classified as the owner's primary residence get a rebate on part of the school district tax, shown as a separate line on the bill. The classification is not automatic: when you buy, mark the home as your primary residence on the Affidavit of Property Value, and answer any Assessor questionnaire. Check the parcel's classification on mcassessor.maricopa.gov after closing.
When bills are due.
In Arizona the tax year is the calendar year in which taxes are levied. Real property is valued in the year before. The Treasurer issues tax statements in September.
- First half:Due October 1. Delinquent after 5:00 p.m. on November 1.
- Second half:Due March 1 of the next year. Delinquent after 5:00 p.m. on May 1.
- Pay in full by December 31:No interest is charged on the first half if the full year is paid by December 31.
- Bills of $100 or less:Due in full October 1. Delinquent after 5:00 p.m. on December 31.
- Weekends and holidays:If a delinquency date falls on one, payment is on time through 5:00 p.m. the next business day.
How taxes are prorated.
Proration means splitting a bill so each side pays for its share of the year. The Arizona REALTORS purchase contract prorates real property taxes to the close of escrow date, using the latest tax information available.
Because the first half is not due until October 1, a seller who closes earlier in the year usually has not paid that year's taxes yet. Escrow then credits the buyer for the seller's share, and the buyer pays the bill when it comes due. If the seller has already paid past the closing date, the seller receives the credit instead. The exact figures appear on the settlement statement.
Find a parcel in two steps.
The Assessor sets values but does not compute or mail tax bills. The Treasurer bills and collects. For questions about your own tax situation, ask a tax professional.
- Assessor:Search mcassessor.maricopa.gov by address, owner or parcel number (APN). The parcel page shows FCV, LPV and the property classification.
- Treasurer:From the parcel page, select Taxes to go to treasurer.maricopa.gov, which shows the current year's tax, amounts paid and the balance due.
- Rates:Maricopa County publishes a yearly table of primary and secondary rates by tax area code.
Common questions
What is the difference between Full Cash Value and Limited Property Value?
Full Cash Value is the Assessor's estimate of market value. Limited Property Value is a capped value used to calculate most property taxes. LPV can never exceed FCV.
How much can my Limited Property Value go up each year?
No more than 5 percent under Proposition 117, unless improvements are added or removed or the use changes.
When are Maricopa County property taxes due?
The first half is due October 1 and delinquent after 5:00 p.m. November 1. The second half is due March 1 and delinquent after 5:00 p.m. May 1.
Is there a penalty for paying late?
Delinquent taxes accrue interest at 16 percent per year, simple, under A.R.S. 42-18053.
Can I pay the whole year at once?
Yes. Paying the full year by December 31 avoids interest on the first half.
What is the difference between primary and secondary taxes?
Primary taxes fund basic operations of local governments and schools. Secondary taxes fund voter approved bonds, overrides and special districts.
Can I appeal my Limited Property Value?
No. Full Cash Value is the appealable value. The notice of value states the appeal deadline.
How are taxes handled when I buy a home?
The purchase contract prorates taxes to the close of escrow date, so buyer and seller each pay for their share of the year.
Questions about property taxes?
Weighing a home? Send me the address before you write an offer and I will pull the parcel and show you the current tax figures. If you already have an agent under contract, ask them first. Call or text 480-485-4261.
This page is general information, not legal or tax advice. Sources: Maricopa County Assessor, Valuation Notice FAQ and How Do I Pay My Taxes; Maricopa County Treasurer; Maricopa County 2025 tax rate table; Arizona Department of Revenue, Arizona Property Taxation (February 2024); A.R.S. 42-11001, A.R.S. 42-18052 and A.R.S. 42-18053; and the Arizona REALTORS Residential Resale Real Estate Purchase Contract (October 2022 form) from Arizona REALTORS. All checked 28 October 2026.