Rate Breakdown

Property taxes in Maricopa County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Maricopa County

Every year the Maricopa County Assessor’s Office determines the market value of each taxable parcel. The market value is the amount a willing buyer would pay a willing seller under normal conditions. Once the market value is established, the assessor applies a uniform assessment ratio of 10 % to arrive at the taxable assessed value.

The taxable amount is then multiplied by the combined millage rate set by local governing bodies (city, township, fire district, school district, etc.). One mill equals one‑tenth of one percent ($0.001). In Maricopa County the total millage rate typically ranges from 13.0 to 14.5 mills, varying by location and the specific services that benefit the property. For example, a home assessed at $150,000 with a combined rate of 13.5 mills would owe:

• Assessed value: $150,000 × 0.10 = $15,000
• Tax liability: $15,000 × 13.5 / 1,000 = $202.50 per $1,000 of assessed value, or about $3,037 annually.

All property owners receive a yearly notice of assessment that details the market value, assessed value, and the millage rates that apply to their parcel.

Available Exemptions

Arizona offers several exemptions that can lower the assessed value before the millage rate is applied. The most common exemptions for Maricopa County residents include:

• Homestead Exemption – Up to $150,000 of the market value is exempt for owner‑occupied primary residences, reducing the taxable assessed value.
• Senior Citizen Exemption – Residents 65 years or older may receive an additional $30,000 exemption if their income meets state limits.
• Disability Exemption – Qualified disabled persons can claim up to a $30,000 exemption, mirroring the senior exemption.
• Veteran Exemption –
  • 100 % exemption for totally disabled veterans or recipients of a VA disability rating of 100 %.
  • Partial exemptions (up to $30,000) for veterans with a disability rating of 50 %–99 %.
  • Additional $2,000 exemption for surviving spouses of veterans who died in service.

To claim any exemption, owners must file the appropriate application with the Maricopa County Assessor by the stated deadline (typically May 7). The exemption is automatically applied to future assessments if eligibility remains unchanged.

Payment Schedule & Deadlines

Maricopa County property taxes are payable in two installments:

• First installment – 100 % of the total tax due is payable by March 1. Paying by this date eliminates interest and penalties.
• Second installment – If you prefer to split the bill, you may pay 50 % of the total tax by December 31. The remaining balance is due by **March 1** of the following year.

Early‑payment discounts are offered by many municipalities: a 5 % reduction for taxes paid by January 15. Late payments incur a 2 % penalty per month (or fraction thereof) plus interest calculated at the state‑mandated rate.

Payments can be made online via the Maricopa County Treasurer’s website, by mailed check, or in person at any Treasurer’s Office location. Setting up automatic electronic withdrawals ensures you never miss a deadline.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal:

• File a petition with the Maricopa County Board of Equalization within **30 days** of the notice of assessment (the “petition date”). The form is available online or at the Assessor’s Office.
• Provide evidence such as recent comparable sales, an independent appraisal, or photographs that support a lower market value.
• Attend a hearing – A Board of Equalization member will review the petition, consider your evidence, and may request additional information.
• Decision – The Board issues a written decision within 30 days of the hearing. If the decision is unfavorable, you may further appeal to the Arizona Tax Court.

Throughout the process, keep copies of all correspondence, receipts, and supporting documentation. Prompt, organized appeals often result in adjustments that can significantly reduce your tax liability.