Maricopa County property tax rates are not a single number. Every parcel sits inside its own stack of taxing jurisdictions — county, city, school district, community college district, and any special districts that serve the address — and the combined rate is the sum of what each one levies. A home in Tempe pays a different combined rate than one in Scottsdale or Surprise. To find the exact rate for your property, check the annual tax bill mailed each September or look up your parcel number on the Maricopa County Treasurer’s website.
Why the Rate Varies by Address
Every bill has two layers. Primary taxes fund day-to-day operating budgets for the county, cities, school districts, and community college districts, covering salaries, building maintenance, and utilities for public facilities. Secondary taxes cover voter-approved obligations: general obligation bonds for construction, school district budget overrides, and special taxing district levies.1Arizona Department of Revenue. Arizona Property Taxation
A single parcel might fall inside an elementary school district, a high school district, a fire district, a library district, and the county flood control district, with each adding its own slice. When you see a combined rate on your bill, that number represents the sum of every primary and secondary rate from every jurisdiction that serves your property. Two houses a few miles apart can sit in different school or fire districts and end up with meaningfully different rates.
How Your Taxable Value Is Set
Arizona uses a dual-value system that softens tax spikes in hot markets. The county assessor sets two values for every parcel. The Full Cash Value reflects what the property would likely sell for and moves with the market. The Limited Property Value is the figure that matters most on your bill, because it is the base for primary taxes.2Arizona State Board of Equalization. FAQ
Under Proposition 117, passed by voters in 2012, the Limited Property Value can rise no more than five percent over the prior year, starting with the 2015 tax year.3Arizona Legislature. Proposition 117 The cap is codified in ARS 42-13301, which also provides that if the Full Cash Value drops below the Limited Property Value, the lower number is used.4Arizona Legislature. Arizona Revised Statutes 42-13301 – Limited Property Value Even if neighborhood values jump 20 percent, the primary tax base can only rise five. That cushion disappears in a downturn, because the Limited Property Value cannot exceed the Full Cash Value.
Assessment Ratios by Property Class
Before the tax rate applies to anything, the assessor converts your property’s value to an assessed value using a ratio set by state law. The ratio depends on how the property is legally classified.
- Class 3 residential property, which covers owner-occupied homes, rental housing, and most residential real estate, is assessed at ten percent of the applicable value.5Arizona Department of Revenue. Property Classification
- Class 1 commercial and industrial property is on a stepped-down schedule. For property beginning from and after December 31, 2025 through December 31, 2026, the ratio is fifteen and one-half percent.6Arizona Legislature. Arizona Revised Statutes Title 42 Taxation 42-15001
- Agricultural land, historic properties, and certain environmental or government-owned property each carry their own ratios, defined across ARS 42-15001 through 42-15010.
The result after the ratio is applied is the assessed value, and that is what the tax rate acts on. A wrong classification can inflate a bill significantly, so it is worth checking that the class listed on your Notice of Valuation matches how the property is actually used.
Working Out What You Owe
The math is simpler than it looks. Take the Limited Property Value for primary taxes (or the Full Cash Value for secondary taxes), multiply by the assessment ratio for your class, and divide by 100. Tax rates are quoted as a dollar amount per $100 of assessed value.7Maricopa County Assessor’s Office. Frequently Asked Questions
A worked example for a Class 3 residence with a Limited Property Value of $400,000:
- $400,000 × 10% = $40,000 assessed value.
- $40,000 ÷ 100 = 400 units.
- 400 × the combined primary rate per $100 = your primary tax for the year.
If the combined primary rate for your tax area is $9.50 per $100, the primary tax is $3,800. Secondary taxes use the same math with the Full Cash Value and the secondary portion of the combined rate, and the bill totals both together. Your specific combined rate appears on the Notice of Value and on the annual tax bill.7Maricopa County Assessor’s Office. Frequently Asked Questions
Payment Deadlines and Late Penalties
The annual bill splits into two installments. The first half is due October 1 and becomes delinquent after November 1 at 5:00 p.m. The second half is due March 1 and becomes delinquent after May 1 at 5:00 p.m.8Arizona Legislature. Arizona Revised Statutes 42-18052 – Due Dates and Times, Delinquency
Miss either date and interest starts running at sixteen percent per year, simple interest. A fraction of a month counts as a full month, so being a day into the next month costs you the whole month.9Arizona Legislature. Arizona Revised Statutes 42-18053 – Interest on Delinquent Taxes, Exceptions, Waiver Interest keeps accruing until the balance is paid. Prolonged delinquency can lead to a tax lien on the property, which the county may sell to investors; the buyer pays your tax bill and you owe them back the amount plus interest to clear the lien. Payments go to the Maricopa County Treasurer’s Office by mail, in person, or through the online portal, where you can look up balances by parcel number.
If the Valuation Looks Wrong
You cannot appeal the tax rate itself, but you can challenge the value or classification the assessor placed on your property. Deadlines are firm, and missing them locks in the value for the year.
The first step is filing a Petition for Review with the county assessor within 60 days of the date the Notice of Valuation was mailed.10Arizona Legislature. Arizona Revised Statutes Title 42 Taxation 42-16051 For real property in Maricopa County, the 2027 Notice of Valuation is mailed February 20, 2026, and the deadline to petition is April 21, 2026.11Maricopa County Assessor’s Office. Appeals You can file online through the assessor’s Customer Portal, by mail, or in person at 301 W. Jefferson St. in Phoenix.
The petition needs substantive support, not just disagreement. Arizona law recognizes three valuation approaches you can use to make your case:10Arizona Legislature. Arizona Revised Statutes Title 42 Taxation 42-16051
- The market approach uses the sale price of at least one comparable property in the same area, or a recent sale of the property itself.
- The income approach applies to rental or investment properties and relies on documentation of the income the property generates.
- The cost approach uses the cost to rebuild the improvements plus the value of the land.
If the assessor’s decision goes against you, you have 25 days to appeal to the State Board of Equalization, which hears cases from counties with populations over 500,000. You can also skip the Board and file directly with the Arizona Tax Court within 60 days of the assessor’s decision.12Arizona State Board of Equalization. How to File an Appeal Most residential appeals resolve at the assessor level or the Board.
Programs That Reduce the Bill
Several state programs can lower or eliminate what you owe, but each one requires an application filed with the county assessor.
- A veteran with a 100% service-connected disability receives a full exemption on the primary residence in all jurisdictions, regardless of value. A surviving spouse keeps the full exemption as long as they do not remarry.13Arizona Department of Revenue. Property Tax FAQs
- Veterans with service-connected or nonservice-connected disability ratings below 100% receive a partial exemption prorated to the disability percentage, up to a maximum dollar amount.13Arizona Department of Revenue. Property Tax FAQs
- Widows, widowers, and residents with total permanent disabilities can receive an exemption of up to $4,188 in assessed value under ARS 42-11111, provided the property’s total assessment does not exceed $28,459 and household income falls within the statutory limit.14Arizona Legislature. Arizona Revised Statutes Title 42 Taxation 42-11111
- The Property Valuation Protection Option, commonly called the Senior Freeze, lets qualifying seniors freeze the valuation on the primary residence for a renewable three-year period. Eligibility depends on age and income.13Arizona Department of Revenue. Property Tax FAQs
The assessed value cap still applies to the widow/widower and disability exemptions. It has been eliminated for veteran exemptions under ARS 42-11111(C) and (D), though income limits still apply to all individual exemptions.13Arizona Department of Revenue. Property Tax FAQs Most exemptions do not require annual renewal once granted.