HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

Maricopa County
Property Tax Guide

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

8 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
1.16% county rate (total effective rate varies by district)
1st Due
Oct 1
2nd Due
Mar 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Maricopa County operates one of the largest property tax systems in Arizona, administering over 1.8 million real and personal property parcels with a combined full cash value exceeding $1 trillion. Property taxes in Maricopa County fund essential public services including schools, fire protection, libraries, community colleges, and county operations. The county assessor determines property values annually, while the treasurer's office handles tax collection and payment processing.

For fiscal year 2025, Maricopa County has implemented its fourth consecutive property tax rate cut, setting the county rate at 1.16%. However, property owners pay a combined rate that includes county taxes plus additional levies from school districts, municipal bonds, and special districts. The effective total tax rate typically ranges from 0.6% to 1.2% of assessed value depending on your specific location and applicable district assessments, making Maricopa County relatively affordable compared to national averages.

Section 2

What Makes Up Your Tax Bill

ComponentTypical Rate RangeDescription
County General Fund1.16%Core county services, public safety, administration
School District Primary0.15% - 0.35%Basic school district operations
School District Secondary0.25% - 0.65%Additional school funding, bonds
Community College0.08% - 0.12%Maricopa Community College District
Fire District0.10% - 0.25%Fire protection services
Library District0.05% - 0.10%Public library systems
Municipal/City0.00% - 0.30%City services (if applicable)
Special Assessments0.05% - 0.20%Flood control, lighting, improvement districts
Total Effective Rate0.60% - 1.20%Combined rate varies by location
Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Maricopa 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 are additional property tax bills issued when there's a change in ownership, new construction, or completion of improvements that weren't reflected in the regular annual assessment. These taxes cover the difference between the old assessed value and the new assessed value for the portion of the tax year remaining after the change occurred.

Common triggers include purchasing a home, completing home additions or renovations, new commercial construction, or subdividing property. The supplemental tax is calculated by taking the difference between the new assessed value and the previous assessed value, multiplying by the applicable tax rate, then prorating for the remaining months in the tax year.

Example: If you purchase a $500,000 home in March that was previously assessed at $400,000, and your total tax rate is 1.0%, you would owe a supplemental tax of approximately $833 [($500,000 - $400,000) × 1.0% × 10 months remaining ÷ 12 months]. This supplemental bill would be issued separately from regular property tax bills.

Example Calculation

$300,000 Home Example:

  • Market Value: $300,000
  • Assessed Value (10% of market): $30,000
  • Less Homeowner Exemptions: -$0 (varies by qualification)
  • Net Taxable Value: $30,000
  • Tax Rate: 1.0% (example combined rate)
  • Annual Tax: $300
  • Monthly Escrow: $25

$600,000 Home Example:

  • Market Value: $600,000
  • Assessed Value (10% of market): $60,000
  • Less Homeowner Exemptions: -$0 (varies by qualification)
  • Net Taxable Value: $60,000
  • Tax Rate: 1.0% (example combined rate)
  • Annual Tax: $600
  • Monthly Escrow: $50

$1,000,000 Home Example:

  • Market Value: $1,000,000
  • Assessed Value (10% of market): $100,000
  • Less Homeowner Exemptions: -$0 (varies by qualification)
  • Net Taxable Value: $100,000
  • Tax Rate: 1.0% (example combined rate)
  • Annual Tax: $1,000
  • Monthly Escrow: $83

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Maricopa County require borrowers to maintain an escrow account for property taxes, collecting monthly payments along with principal and interest. Your lender estimates annual property taxes and divides by 12 to determine your monthly escrow payment. The lender pays your property taxes directly to Maricopa County when they become due.

Property taxes in Maricopa County are typically due in two installments, and payment timing varies by specific tax jurisdiction within the county. Your lender will receive tax bills and pay them from your escrow account balance. It's important to review your annual escrow analysis statement to ensure adequate funds are being collected, as tax rate changes or reassessments can affect required monthly payments.

You can verify that your taxes have been paid and monitor your account status through the Maricopa County Treasurer's website at https://treasurer.maricopa.gov/. The site allows you to search by parcel number or address to confirm payment history and current balances.

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 property taxes due in Maricopa County? A: Payment schedules vary by tax jurisdiction within Maricopa County. Most areas have two payment installments annually, but specific due dates depend on your location within the county.

Q: What homeowner exemptions are available? A: Maricopa County offers various exemptions including veterans' disability exemptions, senior citizen exemptions, and widows/widowers exemptions. Contact the assessor's office to determine your eligibility.

Q: How is my property's assessed value determined? A: The Maricopa County Assessor values property annually based on market conditions, recent sales, and property characteristics. Residential property is typically assessed at 10% of market value.

Q: Can I appeal my property assessment? A: Yes, you can appeal your assessment through the Maricopa County Assessor's customer portal or by filing forms available at https://www.mcassessor.maricopa.gov/. Appeals must be filed within specific timeframes after receiving your Notice of Valuation.

Q: What happens if I pay my property taxes late? A: Late payments incur penalties and interest charges. The specific penalty structure varies, but fees accumulate monthly and can lead to tax lien proceedings if left unpaid.

Q: How can I pay my property taxes online? A: Visit the Maricopa County Treasurer's website to pay online using your parcel number. The site accepts electronic payments and provides payment history.

Q: Do I still receive a tax bill if I have an escrow account? A: Yes, tax bills are typically mailed to the property address, but your mortgage lender should receive copies and handle payment from your escrow account.

Q: What if I disagree with a supplemental tax bill? A: You can appeal supplemental assessments through the same process as regular assessments, using the forms and procedures available on the Maricopa County Assessor's website.

Verified Sources

Backed by 8 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Maricopa County Tax Collectortreasurer.maricopa.gov
02
County
Maricopa County Assessormcassessor.maricopa.gov
03
County
FY 2025 County Budget Includes Tax Rate Cutmaricopa.gov
04
Tax Doc
Maricopa Transaction Privilege Tax & Use Tax Ratesazdor.gov
05
C-1maricopa.gov
06
County
Maricopa County Assessor's Officemcassessor.maricopa.gov
07
Income Approach Basissboe.az.gov
08
Tax Doc
Property Tax FAQs | Arizona Department of Revenueazdor.gov
All sources verified as of 2025 Tax Year

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate