Owning in Arizona
Data from January 2026
Property tax in Arizona
The typical owner in Arizona pays $1,879 a year, about 0.48% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in Arizona
- Typical tax
- $1,879
- per year, typical household
- 40% less than the U.S.
- Effective rate
- 0.48%
- tax ÷ value (estimate)
- 49% less than the U.S.
- United States
- 0.94%
- national effective rate
- Cap on your home
- 5% a year
- how much the assessment can rise
The state's rules
Arizona's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as Arizona's official source states them. Tap "What the source says" to read the exact text.
| Rule | What Arizona says | Source |
|---|---|---|
| Cap on your home 5% a year | In Arizona the tax is figured on the limited property value. Each year that value rises at most 5%, and never above the full cash value the assessor sets. What the source says· A.R.S. 42-13301“This is accomplished by (a) adding five percent to the value of the limited property value of the preceding valuation year, (b) comparing the result to the current year full cash value, and (c) selecting the lesser of the two values as the new current year limited property value.” | Arizona Department of Revenue (ADOR) Verified November 5, 2026 |
| Cap on other property 5% a year | The same 5% limit applies to real property the county assesses, not only your home (Proposition 117). It does not apply to business personal property. What the source says“That Proposition established limits on the annual increase of the limited property value of locally assessed real property. … Proposition 117 did not apply to business personal property or centrally valued property (except for class Five property).” | Arizona Department of Revenue (ADOR) Verified November 5, 2026 |
| What triggers a new assessment | The 5% rule is not applied the same way when the property's use changes, when construction, destruction or demolition is worth 15% or more of full cash value, or when the property was left off the roll. In those cases the limited value is figured another way ("Rule B"). What the source says· A.R.S. 42-13302(A)“Circumstances that trigger a Rule B valuation are set forth in A.R.S. 42-13302(A) (1) to (4), as follows:1. Property that was erroneously totally or partially omitted from the tax roll in the preceding tax year. 2. Property for which a change in use has occurred since the preceding tax year. 3. Property that has been modified by construction, destruction, or demolition since the preceding valuation year, such that the total value of the modification is equal to or greater than 15 percent of the full cash value.” | Arizona Department of Revenue (ADOR) Verified November 5, 2026 |
| Homestead exemption | Arizona has no homestead exemption that lowers the tax; its "Homestead Exemption" protects your equity from creditors, it does not lower the bill. For the home you live in, the Constitution limits the primary tax to 1% of full cash value, and the state pays part of the school tax when that tax would pass the cap. What the source says· Ariz. Const. art. IX, sec. 18(1)“The Homestead Exemption is not a property tax exemption like similarly titled exemptions in some other states. … Accordingly, subject to the constraints in A.R.S. 15-972(K), if the sum of the primary property taxes for an owner-occupied residential property exceeds the constitutional limit, the state pays an additional portion of the property owner’s school district taxes so that the total tax bill does not exceed the one percent cap.” | Arizona Department of Revenue (ADOR) Verified November 5, 2026 |
| Protest deadline One for the whole state | The first appeal goes to your county assessor within 60 days after it mails the Notice of Value. The notice is sent between Jan. 1 and Feb. 28, so the deadline falls between March 1 and late April. What the source says· A.R.S. 42-16051(D)“A date range applies because first-level administrative appeals must be filed with the assessor within 60 days after the date the assessor mailed the Notice of Value (A.R.S. 42-16051(D)), and the Notice of Value may be sent anytime from January 1 to February 28 (or 29) (A.R.S. 42-15101(A)).” | Arizona Department of Revenue (ADOR) Verified November 5, 2026 |
| When to pay | The tax is paid in two halves. The first is due Oct. 1 and late on Nov. 1; the second is due March 1 and late on May 1. What the source says· A.R.S. 42-18052“Due date for the second one-half of property tax for the prior tax year. … Delinquent date for the second one-half of property tax for the prior tax year. … Due date for the first one-half of property tax for the current tax year. … Delinquent date for the first one-half of property tax for the current tax year.” | Arizona Department of Revenue (ADOR) Verified November 5, 2026 |
By place
Every county, with its figure
What the typical owner pays in each county of Arizona, with the typical home value and the effective rate. Highest tax first.
| Pima County | $2,272 | $319,700 | 0.71% |
|---|---|---|---|
| Coconino County | $2,051 | $448,000 | 0.46% |
| Maricopa County | $1,983 | $452,800 | 0.44% |
| Yavapai County | $1,750 | $425,200 | 0.41% |
| Pinal County | $1,636 | $349,000 | 0.47% |
| Santa Cruz County | $1,415 | $233,000 | 0.61% |
| Gila County | $1,386 | $269,400 | 0.51% |
| Yuma County | $1,333 | $217,800 | 0.61% |
| Cochise County | $1,310 | $218,300 | 0.60% |
| Mohave County | $1,238 | $281,000 | 0.44% |
| Navajo County | $1,195 | $201,500 | 0.59% |
| Graham County | $1,013 | $212,000 | 0.48% |
| La Paz County | $873 | $135,800 | 0.64% |
| Apache County | $572 | $63,700 | 0.90% |
| Greenlee County | $518 | $158,600 | 0.33% |
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What Arizona publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
Arizona has no homestead exemption that lowers the tax; its "Homestead Exemption" protects your equity from creditors, it does not lower the bill. For the home you live in, the Constitution limits the primary tax to 1% of full cash value, and the state pays part of the school tax when that tax would pass the cap.
What the source says· Ariz. Const. art. IX, sec. 18(1)
“The Homestead Exemption is not a property tax exemption like similarly titled exemptions in some other states. … Accordingly, subject to the constraints in A.R.S. 15-972(K), if the sum of the primary property taxes for an owner-occupied residential property exceeds the constitutional limit, the state pays an additional portion of the property owner’s school district taxes so that the total tax bill does not exceed the one percent cap.”
Arizona Department of Revenue (ADOR) · Verified November 5, 2026
-
If you are an older owner
The Senior Freeze fixes your primary residence's value for a renewable three years if you qualify by age and income; the tax is still levied at everyone's rate. You apply on ADOR Form 82104 or your county's form. At 70 or older you can also defer payment for one year, but it has many requirements.
What the source says· Ariz. Const. art. IX, sec. 18(7)-(9); A.R.S. 42-17301
“The Senior Freeze program allows taxpayers qualified by age and income to have the valuation of their property class Three primary residence fixed (i.e., “frozen”) for a renewable period of three years. … Application for the program may be accomplished using either DOR Form 82104 or a form specific to your county. … This program allows qualified taxpayers to defer payment of their property taxes for one taxable year.”
Arizona Department of Revenue (ADOR) · Verified November 5, 2026
-
If you have a disability
Arizona has an individual exemption for certain property of widows, widowers and persons with a disability. Your county assessor takes and approves the application; the deadline for most exemption claims is Feb. 28.
What the source says
“Individual exemptions apply to certain property owned by widows, widowers, or persons with a disability. … Legal deadline for filing most exemption claims. A.R.S. 42-11153(A).”
Arizona Department of Revenue (ADOR) · Verified November 5, 2026
-
If you are a veteran
Arizona no longer has a special veterans' exemption, because a court held it unconstitutional. A veteran with a disability may qualify for the disability exemption.
What the source says· A.R.S. 42-11111
“While a specific exemption for the property of veterans no longer exists, the property of veterans with a disability may otherwise qualify for exemption under A.R.S. 42-11111.”
Arizona Department of Revenue (ADOR) · Verified November 5, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
The constitution bars new real property sale or transfer taxes
The Arizona Constitution bars the state, counties, cities, towns, municipalities and other political subdivisions from imposing any new tax, fee or stamp requirement on selling, buying or conveying any interest in real property. It does not apply to taxes, fees or other assessments that already existed on December 31, 2007.
Ariz. Const. art. IX, §24 · Arizona Constitution (Arizona State Legislature) · Verified October 16, 2026
-
$2 real estate transfer fee at recording
Before recording a deed or contract for the sale or transfer of real property, the county recorder collects a $2 fee. That fee is already included in the amount charged under section 11-475, subsection A.
A.R.S. §11-1132 · Arizona Revised Statutes (Arizona State Legislature) · Verified October 16, 2026
-
Affidavit of legal value at recording
Every deed transferring title must carry, when recorded, an affidavit of the seller and the buyer (affidavit of legal value). The county recorder will not record the deed without a complete affidavit unless the document notes an exemption.
A.R.S. §11-1133 · Arizona Revised Statutes (Arizona State Legislature) · Verified October 16, 2026
Frequently asked questions
How much is property tax in Arizona?
The typical owner pays $1,879 a year, about 0.48% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
How much can my home's assessment rise in Arizona?
In Arizona the tax is figured on the limited property value. Each year that value rises at most 5%, and never above the full cash value the assessor sets.
What is the deadline to protest the assessment in Arizona?
The first appeal goes to your county assessor within 60 days after it mails the Notice of Value. The notice is sent between Jan. 1 and Feb. 28, so the deadline falls between March 1 and late April.
How do I apply for the homestead exemption in Arizona?
Arizona has no homestead exemption that lowers the tax; its "Homestead Exemption" protects your equity from creditors, it does not lower the bill. For the home you live in, the Constitution limits the primary tax to 1% of full cash value, and the state pays part of the school tax when that tax would pass the cap.
When is property tax paid in Arizona?
The tax is paid in two halves. The first is due Oct. 1 and late on Nov. 1; the second is due March 1 and late on May 1.
Which county in Arizona pays the most property tax?
By amount, the highest typical tax is in Pima County ($2,272) and the lowest in Greenlee County ($518). By effective rate, the highest is Apache County (0.90%) and the lowest Greenlee County (0.33%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.