Property taxes in Arizona are assessed and collected at the local level — primarily by counties and municipalities — with rates varying significantly depending on where your home is located. The statewide average effective rate for 2025is 0.62%, meaning a homeowner with a $368,900 median-value home typically pays around $2,287 per year in property taxes. For a monthly perspective, that works out to roughly $191/month — a line item that should factor into every home purchase decision in Arizona.
Arizona uses a 10.0% assessment ratio for primary residential properties. This means the county assessor sets your home's taxable (assessed) value at 1000% of its market value. On a $400,000 home, for example, the taxable assessed value would be $40,000. Mill rates (the nominal tax rate per $1,000 of assessed value) are then applied to this lower figure.
Available Exemptions in Arizona
Arizona does not have a traditional homestead exemption. Owner-occupied homes benefit from a lower 10% assessment ratio vs 18% for non-primary residences.
Seniors 65+ with income under $36,077 (2024) may qualify for the Senior Property Valuation Protection program, freezing assessed value.
Disabled veterans (30%+ disability rating) receive $3,000 off assessed value. 100% disabled veterans are fully exempt.
What Makes Arizona's Property Tax System Unique
Arizona's 10% assessment ratio for residential property keeps effective rates low despite higher nominal mill rates. Maricopa County (Phoenix metro) averages about 0.60% effective. Proposition 117 limits annual assessed value increases to 5% for primary residences.
When Are Arizona Property Taxes Due?
Arizona property taxes are paid on a semi-annual (twice per year) basis. Due dates: October 1 and March 1. Missing a due date typically results in penalty interest (often 1–2% per month) and eventually tax liens, so it is important to calendar these dates well in advance — especially if you have a mortgage and your lender handles property tax through escrow (in which case they pay on your behalf from your escrow account).
How to Appeal Your Property Tax Assessment in Arizona
If you believe your property has been over-assessed — which is surprisingly common, especially after rapid market changes — you have the right to appeal. File with the Arizona State Board of Equalization or county assessor within 60 days of receiving your Notice of Value (typically sent in February).
To build a strong appeal, gather comparable sales (homes similar in size, age, and condition that sold recently for less than your assessed value), photos documenting property defects, and any independent appraisals you have. Many homeowners who appeal see their assessments reduced — and some jurisdictions allow free informal hearings before a formal appeal is required.
Property Tax Rates by Major Arizona Cities
Within Arizona, effective property tax rates vary significantly by city and county. Here are the major areas and what to expect:
- Phoenix— rates in this area may differ from the 0.62% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- Tucson— rates in this area may differ from the 0.62% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- Mesa— rates in this area may differ from the 0.62% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- Chandler— rates in this area may differ from the 0.62% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- Scottsdale— rates in this area may differ from the 0.62% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
Note: County rates within Arizona can range from well below to well above the statewide average. Always verify the current mill rate with your county assessor's office.
Pro Tips for Arizona Property Owners
- Apply for every exemption you qualify for — many homeowners leave money on the table by not filing for the homestead or senior exemption. Applications are typically annual or one-time, and deadlines are firm.
- Review your assessment notice every year. If the county's estimate of your home's market value seems too high relative to what similar homes are actually selling for, appeal it. Even a 10% reduction on a $400,000 assessment saves $400–$700/year at typical Arizona rates.
- If you have a mortgage, confirm with your lender whether property taxes are paid via an escrow account. If so, ensure your escrow balance is adequate — under-funded escrow leads to an escrow shortage and a sudden increase in your monthly mortgage payment.
- Pay early if your state offers discounts. Some states (like Florida) give 1–4% discounts for early payment. On a $5,000 tax bill, a 4% early-payment discount saves $200 — for essentially zero work.
- Property taxes are generally deductible on your federal income tax return as part of the SALT deduction (state and local taxes), subject to the $10,000 cap introduced by the Tax Cuts and Jobs Act. For high-tax states, this cap is often a binding constraint.