When Are Property Taxes Due in Maricopa County, AZ?

Property taxes in Maricopa County, AZ are due in two installments: the first half is due October 1 and becomes delinquent after 5:00 p.m. on November 1, and the second half is due March 1 of the following year and becomes delinquent after 5:00 p.m. on May 1.¹ Miss either cutoff and 16% annual interest begins accruing immediately.²

The Two Installment Deadlines

For any tax bill over $100, Maricopa County splits the year’s property tax into two equal payments on a fixed schedule set by state law.

First half: due October 1 of the tax year. Delinquent after 5:00 p.m. on November 1.
Second half: due March 1 of the following calendar year. Delinquent after 5:00 p.m. on May 1.¹

You don’t have to wait for March. If you’d rather be done with it, you can pay both halves together at any point before the first delinquency date.¹

When November 1 or May 1 lands on a weekend or legal holiday, the deadline shifts to 5:00 p.m. on the next business day.¹

If Your Total Bill Is $100 or Less

Small bills follow a different rule. If your full-year tax is $100 or less, the entire amount is due October 1 and becomes delinquent after 5:00 p.m. on December 31. There is no option to split a small bill into two payments.¹

How to Pay

The Maricopa County Treasurer accepts payments online, by mail, and in person. Online, e-checks are free. Credit card payments carry a 2.25% convenience fee, and debit cards carry a 1.80% fee.³

Mailing a check? Include the payment coupon from your tax bill and write your parcel number on the check. Timeliness is judged by the postmark, so get it in the mail with enough margin to be postmarked before the deadline. In person, you can pay at the Treasurer’s Office in downtown Phoenix or at full-service Chase Bank branches in Arizona if you bring your Treasurer’s payment coupon.³

You can look up what you owe on the Treasurer’s website by parcel number or street address. The site shows current and past bills, payment history, and amounts due. Your parcel number appears on prior tax statements and on your property deed.³

If Your Mortgage Includes Escrow

When your mortgage payment includes an escrow account, the servicer collects a share of estimated taxes with each monthly payment and pays Maricopa County directly when the installments come due. Even so, check your tax account around the November and May deadlines. If the lender pays late, the county assesses interest against the property regardless of who caused the delay, and you are the one left to sort it out.

Under federal law (RESPA), your servicer must analyze the escrow account each year and tell you about any shortage or surplus. If there’s a dispute, send your complaint to the servicer in writing. The servicer must acknowledge it within 20 business days and resolve it within 60 days.

What Happens If You Miss the Deadline

Delinquent property taxes in Arizona accrue simple interest at 16% per year. Any fraction of a month counts as a full month, so slipping even one day into a new month costs you another month’s worth of interest.²

The statute leaves almost no room for waiver. There is one narrow exception: if you recently paid off or released a mortgage or deed of trust and the transition caused you to miss a payment, the county treasurer can waive interest and penalties for a delinquency that occurs within one year after the mortgage was satisfied. The waiver requires county board of supervisors approval and can only be used once per property.²

Tax Lien Sales

If taxes stay unpaid, the Treasurer’s Office eventually sells a tax lien on the property. Arizona’s lien sale process is set out in ARS Title 42, Chapter 18, Article 3. Bidders bid down the interest rate from a starting point of 16%, and the winning bidder pays off the delinquent taxes in exchange for a lien certificate against the property.

You can still reclaim the property after a lien is sold by paying the full amount owed plus interest. If you don’t redeem within three years of the sale date, the lien purchaser can file a foreclosure action in superior court to take ownership, and they have up to ten years from the month the lien was acquired to file that action.⁴ If a lien has already been sold against your property, call the Treasurer’s Office directly to get the exact payoff amount before interest climbs any higher.

Quick Reference

First-half payment due: October 1
First-half delinquent: after 5:00 p.m. November 1
Second-half payment due: March 1
Second-half delinquent: after 5:00 p.m. May 1
Bills of $100 or less: full amount due October 1, delinquent after 5:00 p.m. December 31
Interest on late payments: 16% per year, any fraction of a month counts as a full month

1
Arizona Legislature. Arizona Revised Statutes Title 42-18052 – Due Dates and Times; Delinquency
2
Arizona Legislature. Arizona Revised Statutes Title 42-18053 – Interest on Delinquent Taxes; Exceptions; Waiver
3
Maricopa County, AZ. Property Tax Bill
4
Cochise County, AZ. Arizona Revised Statutes Title 42-18201 – Action to Foreclose Right to Redeem; Applicability