Arizona property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Penalty statute
A.R.S. 42-18053 generally charges simple interest at 16% annually from delinquency; statutory exceptions include assessor/treasurer error and payment of the full year's tax by December 31.
Official source. Statutory. Verified .
Appeal process
An unresolved assessor appeal may proceed to the Board of Equalization and/or Tax Court; an original appeal may also go directly to Tax Court.
Official source. Verified .
Who may represent homeowners
A.R.S. 42-16001 allows designation of an agent for valuation review before the assessor, Department of Revenue, and county or state Board of Equalization. Designate annually in writing; authorization expires at calendar year end.
Official source. Statutory. Verified .
Property Valuation Protection Option
Age- and income-qualified taxpayers can freeze their primary-residence valuation for a renewable three-year period.
Official source. Verified .
Counties and county equivalents
- Maricopa County✓ Verified
- Pima County✓ Verified
- Apache CountyNot yet verified
- Cochise CountyNot yet verified
- Coconino CountyNot yet verified
- Gila CountyNot yet verified
- Graham CountyNot yet verified
- Greenlee CountyNot yet verified
- La Paz CountyNot yet verified
- Mohave CountyNot yet verified
- Navajo CountyNot yet verified
- Pinal CountyNot yet verified
- Santa Cruz CountyNot yet verified
- Yavapai CountyNot yet verified
- Yuma CountyNot yet verified
Common questions
How do property tax appeals work in Arizona?
An unresolved assessor appeal may proceed to the Board of Equalization and/or Tax Court; an original appeal may also go directly to Tax Court.
Who may represent a homeowner in a Arizona property tax appeal?
A.R.S. 42-16001 allows designation of an agent for valuation review before the assessor, Department of Revenue, and county or state Board of Equalization. Designate annually in writing; authorization expires at calendar year end.
Sources
www.azleg.gov
Except as provided in subsection B of this section, all taxes bear interest from the time of delinquency at the rate of sixteen percent per year simple until paid. A fraction of a month is counted as a whole month. B. Interest shall not be collected: 1. If the delinquency is the result of an error by the county assessor or county treasurer. 2. If the full year tax for the year is paid on or before December 31 of the tax year.
Verified October 24, 2026
azdor.gov
If your appeal with the County Assessor cannot be resolved, you may file additional appeals with the Board of Equalization and/or the Tax Court. Alternatively, you may file your original appeal directly with the Tax Court.
Verified October 24, 2026
www.azleg.gov
may each year designate an agent to act on the person's behalf on any matter relating to the review of the property valuation before: 1. The assessor. 2. The department of revenue. 3. The county board of equalization. 4. The state board of equalization. B. The designation of an agent under this section: 1. Shall be made annually in writing to the county assessor or the department of revenue on a form prescribed by the department. 2. Expires at the end of the calendar year.
Verified October 24, 2026
azdor.gov
allows taxpayers who are qualified by age and income to have the valuation of their primary residence fixed ("frozen") for a renewable period of three years.
Verified October 24, 2026