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Updated 2025 Tax Year

Pima County
Property Tax Guide

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

7 Official Sources
8 min read
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Quick Facts
Tax Rate
0.6% to 1.2% of market value (effective rate varies by district)
1st Due
Oct 1
2nd Due
Mar 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Pima County's property tax system serves as the primary funding mechanism for essential local services including schools, libraries, fire districts, and county operations. Property owners in Pima County pay taxes based on their property's assessed value, which is determined annually by the Pima County Assessor's Office. The county follows Arizona's assessment methodology where residential properties are assessed at 10% of their full cash value.

The effective property tax rate in Pima County typically ranges from 0.6% to 1.2% of a property's market value, depending on the specific tax districts and voter-approved bonds that apply to each property. For 2025, Pima County has proposed a tax rate increase of 3.65 cents per $100 of assessed value to maintain county operations. Property taxes fund critical services including the Pima County Free Library District, school districts, community college districts, and various special assessment districts throughout the county.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 Assessed Value)Description
Pima County Primary$3.65 (proposed increase)General county operations, public safety, infrastructure
School DistrictVaries by districtK-12 education funding, typically largest component
Community College~$2.50-4.00Pima Community College District
Library District$0.56Pima County Free Library District operations
Fire District$1.50-3.50Local fire protection and emergency services
Flood Control$0.25-0.75Regional flood control and stormwater management
Special AssessmentsVariesLighting districts, sanitation, improvement districts
Total Composite Rate$8.00-15.00Combined rate varies by location and districts
Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Pima 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 Pima County are triggered when there is a change in property ownership or when new construction is completed and adds value to an existing property. These taxes cover the period from when the assessable event occurred until the end of the current tax year. The supplemental tax is calculated using the difference between the new assessed value and the previous assessed value, multiplied by the applicable tax rate for the remaining months of the tax year.

For example, if you purchase a home in Pima County in March that was previously assessed at $200,000 but now has a market value of $350,000, you would receive a supplemental tax bill. The new assessed value would be $35,000 (10% of $350,000), compared to the previous $20,000. The supplemental tax would apply to the $15,000 difference in assessed value for the remaining 9 months of the tax year, calculated at your property's composite tax rate.

Example Calculation

Property Value: $300,000

  • Market Value: $300,000
  • Assessed Value (10%): $30,000
  • Less Exemptions: $0 (assuming no exemptions)
  • Net Taxable Value: $30,000
  • Tax Rate: $12.00 per $100 (example composite rate)
  • Annual Property Tax: $3,600
  • Monthly Escrow: $300

Property Value: $600,000

  • Market Value: $600,000
  • Assessed Value (10%): $60,000
  • Less Exemptions: $0 (assuming no exemptions)
  • Net Taxable Value: $60,000
  • Tax Rate: $12.00 per $100 (example composite rate)
  • Annual Property Tax: $7,200
  • Monthly Escrow: $600

Property Value: $1,000,000

  • Market Value: $1,000,000
  • Assessed Value (10%): $100,000
  • Less Exemptions: $0 (assuming no exemptions)
  • Net Taxable Value: $100,000
  • Tax Rate: $12.00 per $100 (example composite rate)
  • Annual Property Tax: $12,000
  • Monthly Escrow: $1,000

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Pima County require borrowers to establish an escrow account to ensure property taxes are paid on time. Your lender collects 1/12th of your annual property tax bill with each monthly mortgage payment and holds these funds in escrow. The lender then pays your property taxes directly to Pima County when they become due. Property taxes in Pima County are typically due in two installments, and your lender will coordinate these payments on your behalf.

It's important to review your annual escrow analysis statement to ensure adequate funds are being collected. Property tax increases or decreases can result in escrow shortages or surpluses, which may affect your monthly payment. You can verify your tax payments and current balance through the Pima County Treasurer's Office online portal. For questions about tax payments, escrow accounts, or to access payment services, visit: https://www.pima.gov/government/office_of_the_treasurer/

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 Pima County? A: Property taxes are typically due in two installments - the first half due October 1st and the second half due March 1st of the following year.

Q: What exemptions are available for homeowners in Pima County? A: Arizona offers various exemptions including the Widow/Widower exemption and disabled veteran exemptions. Contact the Pima County Assessor's Office for specific eligibility requirements and applications.

Q: How is my property's assessed value determined? A: The Pima County Assessor determines your property's full cash value annually, and residential properties are assessed at 10% of that full cash value.

Q: Can I appeal my property tax assessment? A: Yes, you can appeal your assessment through the Pima County Board of Equalization if you believe your property is overvalued. Appeals must be filed by specific deadlines.

Q: What happens if I pay my property taxes late? A: Late property tax payments incur interest and penalties. After three years of delinquency, properties may be subject to tax lien sales.

Q: Can I pay my property taxes online? A: Yes, Pima County offers online payment options through their official website. Check the Treasurer's Office portal for available payment methods.

Q: How often are properties reassessed in Pima County? A: Properties are reassessed annually by the Pima County Assessor's Office, with new values typically effective January 1st each year.

Q: What should I do if I disagree with my tax bill? A: First, verify the information is correct by contacting the Pima County Assessor's Office at https://www.asr.pima.gov/. If you believe the assessment is incorrect, you may file an appeal during the designated appeal period.

Verified Sources

Backed by 7 Official Government Sources

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

01
County
Pima County Tax Collectorpima.gov
02
State
2025 Tax Statementto.pima.gov
03
Sept. 12, 2025 - Fiscal Year 2024-25 Year-End Budget ...pima.gov
04
Tax Doc
Tax Ratesto.pima.gov
05
Tax Doc
Property Tax | Arizona Department of Revenueazdor.gov
06
County
Pima County, AZ | Official Websitepima.gov
07
State
Pima v Tucson - Tenth Supplemental Disclosure Statement ...pima.gov
All sources verified as of 2025 Tax Year

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