Arizona property tax rates vary significantly depending on where you live, but residential rates in the state’s most populated areas typically fall between roughly 5 and 7 dollars per $100 of assessed value. That translates to effective rates that are generally below the national average, partly because of how Arizona calculates the taxable value of your home. Understanding the system requires knowing a few Arizona-specific mechanics that directly affect your bill.
How Arizona Splits Your Tax Bill in Two
Arizona is unusual in that it uses two separate property values and two separate tax rates to calculate what you owe. Every property has a primary tax and a secondary tax, and they serve different purposes.
Primary taxes fund the day-to-day operations of local governments: the county, cities, school districts, community colleges, and special districts like flood control. These typically make up the larger share of your bill. Secondary taxes pay for voter-approved items like bond issues, school budget overrides, and certain special district funding. Both appear on the same bill, but the values they’re calculated against are different.
Limited Property Value vs. Full Cash Value
Your primary tax is calculated using something called Limited Property Value (LPV), while your secondary tax is based on Full Cash Value (FCV), which is essentially market value. The LPV system exists to protect homeowners from sudden spikes in property taxes when home prices surge.
By law, your Limited Property Value can increase by no more than 5% per year over the prior year’s LPV, and it can never exceed the Full Cash Value. So if your home’s market value jumps 15% in a hot year, the value used to calculate most of your taxes only rises 5%. This cap applies to the primary portion of your bill, which is the bigger piece. The secondary portion still uses market value, but it’s usually the smaller share.
There’s an exception: if your property undergoes a physical change (a new addition, demolition, or a change in lot size) or a change in use, the LPV is recalculated using a different formula based on comparable properties in your area rather than the 5% annual cap.
What the Rates Actually Look Like
Arizona doesn’t have a single statewide property tax rate. Your rate is the sum of levies from every taxing jurisdiction that covers your address: the county, your city or town, your school district, the community college district, and any special districts. The combination depends on your exact location.
To illustrate, here are approximate 2025 residential tax rates for several cities within Maricopa County, expressed per $100 of assessed value:
- Phoenix (Phoenix #1 School District): $6.97
- Scottsdale (Scottsdale #48 Unified): $4.95
- Mesa (Mesa #4 Unified): $5.59
- Tempe (Tempe #3 Elementary): $6.33
- Chandler (Chandler #80 Unified): $5.69
- Gilbert (Gilbert #41 Unified): $5.40
- Glendale (Glendale #40 Elementary): $5.91
- Peoria (Peoria #11 Unified): $5.68
- Buckeye (Liberty #25 Elementary): $7.65
Those rates include all county-wide levies layered together. For Maricopa County alone, the county government levy is about $1.16 per $100, and the community college district adds another $1.06. Flood control, library, fire district assistance, the water conservation district, and the special health care district each add smaller amounts. On top of those, your city and school district pile on their own rates. That’s why the total varies so much from one address to another, even within the same county.
How Your Bill Is Calculated
Arizona assesses residential property at 10% of its value. So a home with a Limited Property Value of $400,000 has an assessed value of $40,000 for primary tax purposes. If your combined primary tax rate is $5.50 per $100, you’d multiply $40,000 by 0.055, giving you $2,200 in primary taxes. The secondary portion uses the same 10% assessment ratio but applies it to the Full Cash Value, then multiplies by the secondary rate.
Your county assessor determines both values each year. You’ll receive a Notice of Value, usually in early spring, showing the proposed FCV and LPV for the upcoming tax year. If you disagree with the valuation, you can file an appeal with the county assessor and, if necessary, escalate it to the State Board of Equalization or the Tax Court.
When Property Taxes Are Due
Arizona property taxes are billed annually but can be paid in two installments if the total exceeds $100. The first half is due October 1 and becomes delinquent after 5 p.m. on November 1. The second half is due March 1 and becomes delinquent after 5 p.m. on May 1. If a delinquency deadline falls on a weekend or legal holiday, the cutoff moves to 5 p.m. on the next business day. You can also pay the full amount with the first installment if you prefer.
Missing a deadline triggers interest and penalties. If taxes remain unpaid long enough, the county can place a lien on the property and eventually sell the lien at auction.
Tax Relief for Seniors
Arizona offers a Senior Valuation Protection program that freezes the Limited Property Value of your home, preventing it from increasing as long as you qualify. To be eligible, at least one owner on the title must be 65 or older. Your total household income from all sources, including Social Security and veterans’ disability payments, cannot exceed $47,712 for a single owner or $59,640 for two or more owners, averaged over the prior three years.
You apply through your county assessor’s office and will need proof of age (a driver’s license, state ID, or voter card works) along with income documentation. If approved, your LPV stays locked, which keeps the primary portion of your tax bill from rising even as home values climb around you. The secondary portion, based on market value, can still change.
How to Find Your Exact Rate
Because your rate depends on your specific combination of taxing jurisdictions, the best way to find it is through your county treasurer’s or assessor’s website. Most Arizona counties publish annual tax rate tables and let you look up your parcel directly. You can see every jurisdiction that taxes your property, the rate each one charges, and the assessed values used in the calculation. Your annual tax bill also breaks all of this out line by line.