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Arizona property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

A.R.S. 42-18053 generally charges simple interest at 16% annually from delinquency; statutory exceptions include assessor/treasurer error and payment of the full year's tax by December 31.

Official source. Statutory. Verified .

Appeal process

An unresolved assessor appeal may proceed to the Board of Equalization and/or Tax Court; an original appeal may also go directly to Tax Court.

Official source. Verified .

Who may represent homeowners

A.R.S. 42-16001 allows designation of an agent for valuation review before the assessor, Department of Revenue, and county or state Board of Equalization. Designate annually in writing; authorization expires at calendar year end.

Official source. Statutory. Verified .

Property Valuation Protection Option

Age- and income-qualified taxpayers can freeze their primary-residence valuation for a renewable three-year period.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Tools and Census comparisons

Property tax calculators | Compare counties

Highest estimated rates in Arizona | Lowest estimated rates in Arizona

Every county page includes a Census bill estimate and assessment check where usable survey estimates are available.

Plan around your local rules

Property tax calendar | Appeal preparation guide | Senior and veteran relief | How your bill is calculated

Counties and county equivalents

Common questions

How do property tax appeals work in Arizona?

An unresolved assessor appeal may proceed to the Board of Equalization and/or Tax Court; an original appeal may also go directly to Tax Court.

Who may represent a homeowner in a Arizona property tax appeal?

A.R.S. 42-16001 allows designation of an agent for valuation review before the assessor, Department of Revenue, and county or state Board of Equalization. Designate annually in writing; authorization expires at calendar year end.

Sources

www.azleg.gov
Except as provided in subsection B of this section, all taxes bear interest from the time of delinquency at the rate of sixteen percent per year simple until paid. A fraction of a month is counted as a whole month. B. Interest shall not be collected: 1. If the delinquency is the result of an error by the county assessor or county treasurer. 2. If the full year tax for the year is paid on or before December 31 of the tax year.

Verified October 24, 2026

azdor.gov
If your appeal with the County Assessor cannot be resolved, you may file additional appeals with the Board of Equalization and/or the Tax Court. Alternatively, you may file your original appeal directly with the Tax Court.

Verified October 24, 2026

www.azleg.gov
may each year designate an agent to act on the person's behalf on any matter relating to the review of the property valuation before: 1. The assessor. 2. The department of revenue. 3. The county board of equalization. 4. The state board of equalization. B. The designation of an agent under this section: 1. Shall be made annually in writing to the county assessor or the department of revenue on a form prescribed by the department. 2. Expires at the end of the calendar year.

Verified October 24, 2026

azdor.gov
Property Valuation Protection Option

Verified October 24, 2026

azdor.gov
allows taxpayers who are qualified by age and income to have the valuation of their primary residence fixed ("frozen") for a renewable period of three years.

Verified October 24, 2026