The taxes may be paid in full by December 31st of each year or if paid in one-half installments, the first half is due on October 1st and becomes delinquent if not paid by 5:00 p.m. November 1st. The second half is then due on March 1st and becomes delinquent if not paid by 5:00 p.m. May 1st of the following year. Taxes under $100.00 are delinquent December 31st after 5:00 p.m.
The interest is 16% "simple" annually and is charged at .013333% at the beginning of every month.
No. We mail out one tax bill the latter part of September. If you have not received your tax bill by October 1st, please call our office at:
It is the taxpayer's responsibility. If you have any questions please call our office.
Yes, although the Treasurer makes every effort to mail a tax bill to all property owners, failure to receive a tax statement is not a legal reason for waiving interest.
The Mortgage Company may contact the Treasurer’s Office to obtain information required for processing a payment.
If the taxes are not paid before January of the following year a $5.00 or 5% penalty is assessed. The delinquent taxes are advertised in the local county newspaper. In February a lien is placed on the property for the amount of the outstanding taxes, interest and penalties. This lien is called a “Certificate of Purchase”.
When taxes are delinquent, a Tax Lien Sale is held to offer a tax lien certificate at public auction. This does not give anyone the right to enter or take possession of the property. If taxes are delinquent for a period of 5 years the purchaser has a right to foreclose on the lien. Seven years from the date taxes become delinquent, Arizona Revised Statutes require that the County foreclose on the tax lien on behalf of the State of Arizona.
Your tax bill is a calculation of the assessed value multiplied by the tax rate. Increases can occur due to either or both, increase property value or higher budget demands from the jurisdictions receiving property tax dollars.
Property taxes are assessed against the property, not the owner. The Treasurer’s Office does not pro-rate taxes between new and prior owners. However, during the closing of a typical real estate transaction, tax amounts are pro-rated between buyer and seller by the Escrow Company. You may want to confirm this by checking your closing statement or by contacting your escrow company.
Yes, you may pay your taxes with a credit or debit card (See Treasurer's Office - Payment Options menu item listing).