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Updated 2025 Tax Year

Graham County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
$2.13 per $1,000 assessed value (varies $1.80-$2.50 by district)
1st Due
Oct 31
2nd Due
May 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Graham County, Arizona operates on a property tax system that funds essential local services including county operations, schools, fire districts, and other special services. Property taxes are the primary revenue source for these local government functions, with the county serving as the collection agent for all taxing jurisdictions within its boundaries.

The effective property tax rate in Graham County varies significantly by location due to the overlay of different special taxing districts such as school districts, fire districts, and improvement districts. For the 2025-2026 tax year, the combined tax rate is approximately $2.13 per $1,000 of assessed value, though individual property owners may see rates ranging from $1.80 to $2.50 per $1,000 depending on their specific location and the special districts that serve their property. Property taxes are assessed on the limited property value, which in Arizona is typically lower than full market value due to state assessment ratio requirements.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $1,000)Description
County General Fund$2.24Basic county operations and services
County Special Revenue$0.35Specific county programs and facilities
School Districts$1.20-$1.80Varies by elementary and high school district
Fire Districts$0.40-$0.75Emergency services (varies by district)
Flood Control$0.15County-wide flood control measures
Community College$0.65Eastern Arizona College operations
Library District$0.20Public library services (where applicable)
Total Combined Rate$2.13Average for FY 2025-2026

Note: Actual rates vary by property location within Graham County due to different combinations of special taxing districts. The rate shown reflects the proposed levy for fiscal year 2025-2026.

Section 3

When Are Property Taxes Due?

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

First Installment
Oct 31
Delinquent after Dec 10
Second Installment
May 31
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 Graham County are additional property tax bills issued when there are mid-year changes to a property's assessed value. These are most commonly triggered by ownership changes, new construction completion, or significant property improvements that weren't reflected in the original annual assessment.

When supplemental taxes are issued, they are calculated on a pro-rated basis for the remaining portion of the tax year. For example, if a new home is completed and occupied in March, the supplemental tax would cover the period from March through the end of the fiscal year (June 30th). The calculation uses the same tax rate as the regular annual bill but applies only to the increased assessed value for the remaining months.

Supplemental tax bills are typically mailed within 60-90 days after the triggering event is recorded with the County Assessor's office. These bills have separate due dates from regular property tax bills and must be paid within 30 days of the bill date to avoid penalties and interest charges.

Example Calculation

Example 1: $300,000 Market Value Home

  • Limited Property Value: $300,000
  • Less: Homeowner's Rebate (if applied): -$600
  • Net Taxable Value: $299,400
  • Annual Tax ($2.13 per $1,000): $637.92
  • Monthly Escrow Amount: $53.16

Example 2: $600,000 Market Value Home

  • Limited Property Value: $600,000
  • Less: Homeowner's Rebate (if applied): -$600
  • Net Taxable Value: $599,400
  • Annual Tax ($2.13 per $1,000): $1,276.72
  • Monthly Escrow Amount: $106.39

Example 3: $1,000,000 Market Value Home

  • Limited Property Value: $1,000,000
  • Less: Homeowner's Rebate (if applied): -$600
  • Net Taxable Value: $999,400
  • Annual Tax ($2.13 per $1,000): $2,128.72
  • Monthly Escrow Amount: $177.39

Note: The Homeowner's Rebate requires annual application and provides a credit against taxes owed. Senior citizens may qualify for additional protections that limit assessment increases.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Graham County require property tax escrow accounts for borrowers with less than 20% down payment. The lender collects 1/12th of the estimated annual property tax bill with each monthly mortgage payment and holds these funds in an escrow account until taxes become due.

Graham County property taxes are due December 31st each year, and lenders typically make payments in early December to ensure timely payment. Lenders are required to provide annual escrow statements showing the account activity and any adjustments needed for the coming year. Property owners should verify that their lender has received and paid the correct tax bill, as errors can result in penalties.

When property values increase significantly or tax rates change, escrow payments may need adjustment. Lenders will either collect the shortage over 12 months or request a lump sum payment, depending on the amount and loan terms. Property owners can contact their lender to discuss payment options or to request escrow account details at any time.

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 Graham County property taxes due for the current fiscal year? A: Property taxes are due by December 31st each year. Payments postmarked by December 31st will not incur penalties or interest charges.

Q: What tax credits are available and do I need to apply? A: The primary tax credit is the Homeowner's Rebate, which provides up to $600 in tax reduction annually. This credit requires application and must be filed with the County Assessor's office. Senior citizens may qualify for additional assessment limitation programs that also require application.

Q: How does the Homestead credit work? A: Arizona's Senior Valuation Protection Option freezes the Limited Property Value for eligible homeowners age 65 and older, preventing assessment increases. This is not automatic and requires filing an application with income documentation. It limits assessment growth rather than reducing current market value.

Q: When are properties reassessed? A: Graham County conducts property assessments annually, with assessment notices typically mailed in February-March. The assessment is based on market value as of January 1st of the tax year.

Q: How do I appeal my property assessment? A: Appeals must be filed with the Graham County Board of Equalization by the deadline shown on your assessment notice (typically in April). You can present evidence of comparable sales or property condition issues.

Q: What are the penalties for late payment? A: Properties become delinquent if taxes are not paid by December 31st. Interest and penalties begin accruing January 1st, and properties may eventually be subject to tax lien sale procedures.

Q: Can I pay property taxes online? A: Yes, Graham County offers online payment options through their official website. Credit card and electronic check payments are typically accepted, though convenience fees may apply.

Q: Why do tax rates vary within Graham County? A: Different areas are served by different combinations of special districts (school districts, fire districts, library districts, etc.). Your specific tax rate depends on which districts serve your property location.

Q: What happens if my mortgage company pays the wrong amount? A: Contact both your lender and the Graham County Treasurer's office immediately. The property owner remains ultimately responsible for ensuring full payment, even when using escrow services.

Q: Are there tax credits for veterans or disabled persons? A: Arizona offers various exemptions for qualifying disabled veterans and their surviving spouses. Contact the Graham County Assessor's office for specific eligibility requirements and application procedures.

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