When Are Property Taxes Due in Arizona: Deadlines and Penalties

In Arizona, property taxes are due in two installments: the first half on October 1 and the second half on March 1 of the following year. The first half becomes delinquent after 5:00 p.m. on November 1, and the second half becomes delinquent after 5:00 p.m. on May 1.¹ Miss either deadline and the county charges 16% annual interest from the delinquency date, with almost no room for waiver.

Due Dates and Delinquency Deadlines

The statutory calendar is the same in every Arizona county:

First half: due October 1, delinquent after 5:00 p.m. on November 1.
Second half: due March 1, delinquent after 5:00 p.m. on May 1.

When a delinquency date lands on a Saturday, Sunday, or legal holiday, the cutoff rolls to 5:00 p.m. on the next business day.¹

Small bills work differently. If your total property tax for the year is $100 or less, the entire amount is due October 1 and becomes delinquent after 5:00 p.m. on December 31. You do not get the two-installment option at that level.¹

You can also pay the full year’s tax by the first-half deadline and be done with it. The second installment option exists for people who want to split the bill, not as a requirement.

What Happens If You Pay Late

Delinquent Arizona property taxes accrue simple interest at 16% per year, calculated monthly from the delinquency date. Any fraction of a month counts as a full month, so a payment that arrives a single day late carries a full month of interest.² That rate is high by national standards and compounds the cost of delay quickly.

County treasurers generally cannot waive this interest. There is no hardship exemption, no appeals process for the interest charge itself, and no discretion to reduce it. The one narrow exception involves a mortgage payoff, discussed below.²

Not Getting a Bill Doesn’t Push the Deadline

Arizona’s due dates and delinquency dates are fixed by statute. They do not depend on when, or whether, a bill reaches your mailbox. If the statement is lost, sent to a prior address, or never generated, you still owe the full amount on the same schedule. If you have not seen a bill by mid-September, call your county treasurer’s office and ask for the amount.

How To Pay

Billing and collection are handled independently by each of Arizona’s 15 county treasurers, so the mechanics vary a little by location. Most counties accept payment online through the treasurer’s website, usually by e-check or credit card, with convenience fees typical on card payments. You can also mail a check or money order to the treasurer or pay in person. Check your county treasurer’s site for the exact payment portal and accepted methods.

Partial Payments

You can make partial payments on either installment before the delinquency date. Each partial payment has to be at least 10% of the installment and no less than $10. If the delinquency date passes and part of the installment is still unpaid, interest runs only on the remaining balance, not on the full installment amount.³

Partial payments are still allowed after a tax lien certificate has been sold on the property, but the thresholds rise. In counties with more than three million people (Maricopa County), each partial payment must equal at least 25% of the oldest delinquent year’s principal plus accrued interest and fees.³

Escrow and the Mortgage Payoff Trap

If you have a mortgage, your lender probably collects property taxes through escrow and pays the county for you. The problem shows up when you pay off the loan or refinance. The escrow account closes, and you become responsible for paying the treasurer directly, sometimes mid-cycle.

Arizona lets a county treasurer waive the 16% interest on a delinquency that falls within one year of a mortgage payoff, but only once per property and only with the county board of supervisors’ approval.² It is the one documented exception to the no-waiver rule.

If You Keep Ignoring the Bill

Delinquent Arizona property taxes do not sit quietly. Each February, the county treasurer sells a tax lien on the property at public auction.⁴ The buyer does not take your property. They pay the delinquent taxes and receive a certificate of purchase that earns interest. You still own the property, but your debt is now owed to the lien holder.

You have three years from the date of the lien sale to redeem by paying the full delinquent taxes, accrued interest, and fees. If you do not redeem within that window, the lien holder can file a foreclosure action in superior court to take ownership. The lien holder has to bring any foreclosure case no later than ten years after the last day of the month in which the lien was acquired.⁵

Active-Duty Military Protections

The federal Servicemembers Civil Relief Act changes the rules if you are on active duty. Property you owned or occupied before entering active duty cannot be sold at a tax lien sale without a court order, and the court has to find that your service does not materially affect your ability to pay.

While the delinquency exists, interest on unpaid taxes is capped at 6% per year instead of Arizona’s standard 16%, and no additional penalties can be added. After service ends, you have at least 180 days to redeem any property sold for taxes. Arizona’s three-year redemption period still applies if it gives you more time than the federal 180-day window.⁶

If You Think the Bill Is Too High

Disagreeing with the assessed value does not change the due dates. You still owe taxes on the current assessed value by October 1 and March 1. If your appeal succeeds later, you receive a refund or credit for the overpayment.

County assessors mail a Notice of Value to every property owner before March 1 each year. You have 60 days from the date the assessor mailed the notice to file a Petition for Review with the county assessor.⁷ From there you can appeal to the county Board of Equalization within 25 days of the assessor’s decision, or go straight to Arizona Tax Court within 60 days of that decision.⁸ Pay the bill on time while the appeal is pending.

1
Arizona Legislature. Arizona Code 42-18052 – Due Dates and Times; Delinquency
2
Arizona Legislature. Arizona Code 42-18053 – Interest on Delinquent Taxes; Exceptions; Waiver
3
Arizona Legislature. Arizona Code 42-18056 – Partial Payment of Taxes; Certificates of Purchase
4
Arizona Legislature. Arizona Code 42-18112 – Time of Sale
5
Arizona Legislature. Arizona Code 42-18201 – Action to Foreclose Right to Redeem; Subsequent Certificates of Purchase by Assignment
6
U.S. Department of Justice. Your Rights as a Servicemember – 6% Interest Rate Cap for Servicemembers on Pre-Service Debts
7
Arizona Legislature. Arizona Code 42-16051 – Petition for Assessor Review of Improper Valuation or Classification
8
Arizona State Board of Equalization. How to File an Appeal