There is no single Pima County property tax rate that applies to every parcel. Your total rate is built from overlapping jurisdictions — county, city or town, school district, community college, and special districts — and for fiscal year 2025/26 a home inside Tucson within the Tucson Unified School District faces a combined rate of roughly 13.23 per $100 of net assessed value.1Pima County, AZ. FY 2025/26 Tax Levy and Rate Adoption The county government’s own primary rate is 4.1943 per $100 of that same net assessed value, but it is only one slice of the bill.
How the Total Rate Is Built
Arizona splits every property tax bill into primary and secondary taxes. Primary taxes fund day-to-day operations of county government, cities, and school districts. Secondary taxes cover debt service on voter-approved bonds, levies by special districts like fire or flood control, and voter-approved overrides.2Arizona Legislature. Arizona Revised Statutes 42-11001 – Definitions They appear as separate line items on your statement because different constitutional limits apply to each.
The Pima County Board of Supervisors adopts rates for every taxing jurisdiction in the county on the third Monday in August each year.3Pima County Treasurer’s Office. General Information Each rate is fixed to four decimal places per $100 of taxable property under ARS 42-17151.4Arizona Legislature. Arizona Revised Statutes 42-17151 – County, Municipal, Community College and School Tax Levy
For the TUSD-in-Tucson example above, the 13.23 total breaks down into a primary rate of about 9.2273 and a secondary rate of about 4.0003. The largest primary pieces are the county at 4.1943, the school district at 3.3701, Pima Community College at 1.2176, and the City of Tucson at 0.4453. On the secondary side, TUSD adds 2.2225, county free library and debt service adds 0.6729, the city adds 0.5510, the flood control district adds 0.3289, and smaller items like the Central Arizona Water Conservation District and the Joint Technical Education District make up the rest.1Pima County, AZ. FY 2025/26 Tax Levy and Rate Adoption A property in unincorporated Pima County, or inside a different school district, will show a different total.
What the Rate Is Applied To
Knowing the rate is only half the picture. You also need to know the value it is applied to, and that value is not what your home would sell for.
Full Cash Value and Limited Property Value
The Pima County Assessor sets two values. Full cash value is the assessor’s estimate of what your property would sell for on the open market as of January 1 of the valuation year.5Arizona Legislature. Arizona Revised Statutes 42-13051 – Duties of County Assessor Limited property value is the taxable number. Under ARS 42-13301, the limited value can rise no more than 5% per year over the prior year’s limited value, and it can never exceed the full cash value.6Arizona Legislature. Arizona Revised Statutes 42-13301 – Limited Property Value In a hot market, that cap keeps your taxable value climbing predictably rather than tracking every swing in home prices.
The 5% cap has exceptions. Adding a room, demolishing a structure, or changing a property’s use triggers a recalculation based on comparable properties rather than the simple 5% formula, and prior-year assessment errors also force a reset.7Arizona State Board of Equalization. Tax Bills
The Assessment Ratio
Arizona then applies an assessment ratio to the limited value to produce the net assessed value, which is what the tax rate is multiplied against. For owner-occupied residential property (class three) and residential rental property (class four), the ratio is 10%. Commercial property (class one) is assessed at 18%, and agricultural land (class six) at 5%.8Arizona Department of Revenue. Property Classification The tax rate is then applied per $100 of that net assessed value.3Pima County Treasurer’s Office. General Information
A Worked Example
For a Tucson home within TUSD with a limited property value of $300,000:
- Net assessed value: $300,000 × 10% = $30,000
- Primary tax: $30,000 ÷ 100 × 9.2273 = $2,768
- Secondary tax: $30,000 ÷ 100 × 4.0003 = $1,200
- Total annual tax: approximately $3,968
Your annual tax statement shows the limited property value, the net assessed value, and the rates applied to your parcel, so you can run the same math on your own numbers. If the figures don’t reconcile, that is often the first sign of a valuation error worth challenging.
Looking Up the Rate on Your Own Parcel
The Pima County Treasurer’s property search page lets you pull your tax record by parcel number or by taxpayer name and mailing address.9Pima County Treasurer’s Office. Pima County Treasurer’s Office Property Search Pima County parcel codes use a nine-character format (eight digits plus one alphanumeric character, like 11711001B), and you can find yours on a prior tax bill or your closing documents.10Pima County Geographic Information Systems. Parcel Search The Pima County Assessor’s site also searches by parcel, address, or owner.11Pima County Assessor. Pima County Assessor The record shows current and prior-year valuations, every rate applied to the parcel, the amount due, and any past-due balance or lien.
Exemptions That Reduce What You Owe
Several Arizona exemptions can cut a Pima County tax bill. All individual exemptions require an application filed with the Pima County Assessor between the first Monday in January and March 1 each year. Missing that window waives the exemption for the year.12Arizona Department of Revenue. Property Tax Exemptions
Veterans With Disabilities
A veteran with a 100% service-connected disability rating from the VA receives a full exemption on their primary residence. A surviving spouse can keep claiming the full exemption while living in the home and not remarrying.13Arizona Legislature. Arizona Revised Statutes 42-11111 – Exemption for Property; Widows and Widowers; Persons With Disability; Veterans Starting with tax year 2026, the assessed value limitation that previously applied under this section has been eliminated, and co-owned property between a qualifying veteran and spouse is treated as if the veteran owns the whole property. Veterans with a partial rating receive a prorated exemption, and those who already had an exemption before January 1, 2026, don’t need to reapply to get the expanded benefit.14Arizona Department of Revenue. Property Tax FAQs
Widows, Widowers, and Persons With a Total Disability
Widows, widowers, and people with a total and permanent disability qualify for a partial exemption, but only if their total assessed property value and household income fall within statutory limits. The income cap counts income from the claimant, spouse, and any children living in the home. The limits adjust annually; recent years have put them in the mid-$30,000s for households without minor children and the low $40,000s with minor children.13Arizona Legislature. Arizona Revised Statutes 42-11111 – Exemption for Property; Widows and Widowers; Persons With Disability; Veterans No one may claim under more than one category even if they qualify for several.
Senior Property Valuation Protection
Arizona’s constitution authorizes a valuation freeze for homeowners aged 65 and older. If at least one owner is 65 or older, has used the home as a primary residence for at least two years, and meets income requirements, the county locks the limited value in place. For 2026, the income limits are $47,712 for a single owner and $59,640 for two or more owners. Applications run from March 1 through September 1.15Pinal County, AZ. Senior Freeze The freeze doesn’t lower your current value, but it blocks future increases, which compounds into real savings in an appreciating market.
When Payments Are Due
Pima County property taxes are paid in two installments. The first half is due October 1 and becomes delinquent after 5:00 p.m. on November 1. The second half is due March 1 and becomes delinquent after 5:00 p.m. on May 1. When a delinquency date falls on a weekend or holiday, the deadline moves to 5:00 p.m. the next business day. One exception: if your total annual tax is $100 or less, the full amount is due October 1 and becomes delinquent after December 31.16Arizona Legislature. Arizona Revised Statutes 42-18052 – Due Dates and Times; Delinquency
The Treasurer’s online portal accepts Visa, MasterCard, Discover, PayPal, and eChecks. eChecks cost $0.50 per transaction; credit cards, debit cards, and PayPal carry a 1.95% fee with a $1.95 minimum.17Pima County Treasurer’s Office. Payment Information In-person card payments at the Public Service Center at 240 N. Stone Ave. carry a 2% service fee.18Pima County Treasurer’s Office. Pima County Treasurer’s Office Mailed check payments are credited as of the U.S. Postal Service postmark date.
What Happens If You Fall Behind
Delinquent property taxes accrue interest at 16% per year, calculated as simple interest from the delinquency date, with a partial month counted as a full month.19Arizona Legislature. Arizona Revised Statutes 42-18053 – Interest on Delinquent Taxes; Exceptions; Waiver On a $4,000 tax bill, that’s roughly $640 a year in interest alone.
If the balance stays unpaid, the county treasurer sells a tax lien certificate against the property. The purchaser pays off your delinquent taxes and earns the 16% rate when you redeem. You have three years from the sale to redeem by paying the full amount plus interest, penalties, and fees. After three years, the certificate holder can petition to foreclose and take ownership through a treasurer’s deed.20Arizona Legislature. Arizona Revised Statutes 42-18118 – Certificate of Purchase or Registered Certificate; Form Losing a Pima County home over unpaid taxes is rare, but it almost always starts with an owner who ignored the first delinquency notice and let three years slip by.