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Updated 2025 Tax Year

Apache County
Property Tax Guide

Everything you need to know about property taxes in Apache County, AZ. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
2.1347% base county rate, varies by district with additional special taxing jurisdictions
1st Due
Oct 1
2nd Due
Mar 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Apache County's property tax system is the primary funding mechanism for essential local services including public safety, education, infrastructure, and county operations. Property owners in Apache County pay taxes based on their property's assessed value multiplied by the applicable tax rate, which varies significantly depending on the specific location within the county due to overlapping special taxing districts.

The Apache County tax rate for FY 2025 is 2.1347%, though this represents just the base county rate. Your actual effective tax rate will likely be higher due to additional assessments from school districts, fire districts, library districts, and other special taxing jurisdictions that serve your specific area. These combined rates can result in total effective tax rates ranging from approximately 2.5% to 4.5% of assessed value, depending on your property's location within Apache County.

Property taxes in Apache County are assessed annually and collected to fund critical services including the Apache County Sheriff's Office, road maintenance, public health services, courts, and local school districts. The Apache County Assessor's Office, under Assessor Rodger Dahozy, is responsible for determining assessed values for all real and personal property within the county.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Apache County Base Rate2.1347%Primary county operations, general fund, debt service
School District LevyVariesLocal elementary, high school, and community college districts
Fire District AssessmentVariesRural fire protection and emergency services
Library DistrictVariesPublic library services where applicable
Flood Control DistrictVariesDrainage and flood control infrastructure
Special Assessment DistrictsVariesImprovement districts, lighting districts, etc.

Rates shown are for Fiscal Year 2025. The Apache County base rate of 2.1347% applies countywide, but additional special district rates vary significantly by location within the county. Your total effective tax rate depends on which special taxing districts serve your specific property. Contact the Apache County Assessor's Office at (928) 337-7514 for your property's complete tax rate breakdown.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Apache County, property taxes are due in two installments:

First Installment
Oct 1
Delinquent after Dec 10
Second Installment
Mar 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Apache County are additional tax bills issued when there are changes to property ownership, new construction, or improvements that increase a property's assessed value during the tax year. These supplemental assessments ensure that property taxes reflect current ownership and property conditions rather than waiting for the next regular assessment cycle.

Common triggers for supplemental taxes include: purchasing a home (change of ownership), completing new construction or major renovations, adding structures like garages or pools, or splitting/combining parcels. The supplemental tax is calculated by taking the difference between the old assessed value and the new assessed value, multiplying by the applicable tax rate, and prorating for the remaining months in the fiscal year.

For example, if you purchase a home in Apache County in January and the assessed value increases from $200,000 to $350,000 due to the ownership change, you would owe supplemental taxes on the $150,000 difference. At a 3% effective rate, this would be $4,500 annually, prorated for the remaining 6 months of the fiscal year, resulting in a supplemental bill of approximately $2,250.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (10% of market): $30,000
  • Less: Homeowner's Rebate Credit (if applied): -$150
  • Net Taxable Value: $29,850
  • Annual Tax (at 3.0% effective rate): $896
  • Monthly Tax: $75

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (10% of market): $60,000
  • Less: Homeowner's Rebate Credit (if applied): -$150
  • Net Taxable Value: $59,850
  • Annual Tax (at 3.2% effective rate): $1,915
  • Monthly Tax: $160

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (10% of market): $100,000
  • Less: Homeowner's Rebate Credit (if applied): -$150
  • Net Taxable Value: $99,850
  • Annual Tax (at 3.5% effective rate): $3,495
  • Monthly Tax: $291

Note: Tax credits shown require annual application and are not automatic. Effective tax rates vary by location within Apache County based on special district assessments. Arizona assesses residential property at 10% of market value.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Apache County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects approximately 1/12th of your estimated annual property tax bill with each monthly mortgage payment, holding these funds in an escrow account until tax payments are due.

Apache County property taxes are typically due in two installments: April 15th and September 15th each year. Your lender will make these payments directly to the Apache County Treasurer's Office from your escrow account. Lenders are required to provide annual escrow statements showing the account activity and any adjustments needed based on actual tax bills versus estimates.

If your property taxes increase due to reassessment or new special district levies, your lender may adjust your monthly escrow payment and could require an escrow shortage payment. Conversely, if taxes decrease, you may receive an escrow refund. Property owners should review their annual escrow statements carefully and contact their lender with any questions about escrow calculations or payments.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Apache County property taxes due for the current fiscal year? A: Property taxes for FY 2025 are due in two installments: April 15, 2025 and September 15, 2025. Late payments incur penalties and interest charges.

Q: What property tax credits are available and do I need to apply? A: Arizona offers several tax credits including the Homeowner's Rebate (up to $150 reduction in tax bill) and credits for disabled veterans, seniors, and widows/widowers. ALL credits require annual application and are not automatic - contact the Apache County Assessor at (928) 337-7514.

Q: How does the Homestead Exemption work in Apache County? A: Arizona's homestead exemption protects up to $150,000 of home equity from creditors but does not reduce property taxes. For tax purposes, owner-occupied homes may qualify for assessment ratio reductions, but this requires application with the Assessor's Office.

Q: How often is my property reassessed? A: Apache County conducts property assessments annually, with notices typically mailed in February. Market values are updated based on recent sales data, construction costs, and property improvements.

Q: Can I appeal my property assessment? A: Yes, property owners can appeal assessments by filing a petition with the Apache County Board of Equalization. Appeals must be filed by the deadline shown on your assessment notice, typically in March or April.

Q: What happens if I pay my property taxes late? A: Late payments incur penalties and interest. After the second installment becomes delinquent, properties may be subject to tax lien sale. Contact the Apache County Treasurer at (928) 337-7519 for payment arrangements.

Q: Can I pay my property taxes online? A: Yes, Apache County offers online payment options through the Treasurer's Office website. Credit card payments may incur processing fees. Check the county website or call (928) 337-7519 for current payment methods.

Q: Why do special district taxes vary within Apache County? A: Apache County contains multiple special taxing districts (school, fire, library, etc.) with different boundaries. Your total tax rate depends on which districts serve your specific location. The Assessor's Office can provide a breakdown of all taxes applicable to your property.

Q: How do I get exemptions for disability or senior status? A: Arizona offers property tax relief programs for qualifying disabled veterans, seniors, and other groups. These are tax credits (reducing your bill) that require annual application with supporting documentation. Application deadlines vary - contact the Assessor's Office at (928) 337-7514 for specific requirements and deadlines.

Q: What triggers a supplemental tax bill? A: Supplemental taxes are issued for ownership changes, new construction, major improvements, or parcel splits/combinations that occur during the tax year. These ensure taxes reflect current property conditions rather than waiting for the next assessment cycle.

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