Rate Breakdown

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

How Property Tax Works in Pima County

The Pima County Assessor’s Office determines the taxable value of every parcel each year. First, the assessor estimates the property's fair market value based on recent sales, improvements, and comparable data. This market value is then reduced by any applicable exemptions to arrive at the taxable value. Once the taxable value is set, the county applies the combined millage rates—the amount of tax levied per $1,000 of assessed value.

• County millage: Funds general county services such as courts, emergency services, and infrastructure.
• Municipal millage: If your property lies within Tucson city limits or another municipality, additional rates are added for local services.
• Special districts: School districts, fire districts, water & sewer authorities, and other special districts each contribute their own millage.

For example, a combined rate of 25 mills means a property with a taxable value of $200,000 would owe $5,000 in property tax for the fiscal year (200 × 25 = 5,000).

Available Exemptions

Pima County follows Arizona state law on property‑tax exemptions. Qualifying owners can reduce their taxable value, which directly lowers the amount of tax due.

• Homestead exemption: Reduces the taxable value by 50 % of the first $150,000 of market value for a primary residence (maximum exemption of $75,000).
• Senior citizen exemption: Residents age 65 or older may receive an additional $75,000 exemption if they meet income limits set by the Arizona Department of Revenue.
• Disability exemption: Arizona‑certified disabled persons can claim the same $75,000 exemption as seniors, provided they meet the state’s income criteria.
• Veteran exemption: Veterans with a service‑connected disability of 50 % or more receive a $75,000 exemption on their primary residence. Surviving spouses may also qualify.

All exemptions must be applied for through the Pima County Assessor’s Office, typically by the annual filing deadline (April 30). Failure to file results in a loss of the exemption for that tax year.

Payment Schedule & Deadlines

Property taxes in Pima County are billed in two installments. Timely payments avoid penalties and interest.

• First installment: Due October 1. Late after October 31 incurs a 5 % penalty plus interest.
• Second installment: Due March 1. Late after March 31 incurs the same 5 % penalty plus accrued interest.
• Payment methods: Online via the County’s e‑Pay portal, by mail using the bill‑back envelope, in person at the Treasurer’s Office, or through authorized third‑party agencies.
• Installment plans: Taxpayers may request a quarterly or monthly payment arrangement by contacting the Treasurer’s Office before the first due date.

Unpaid taxes become a lien on the property, and after 90 days of non‑payment the county may initiate a tax‑sale proceeding. Prompt payment is the most reliable way to protect your ownership rights.

Appealing Your Assessment

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

• Notice of Assessment: Review the notice mailed by the Assessor’s Office (usually in March). The notice includes the deadline to file an appeal.
• Filing deadline: Appeals must be submitted within 60 days of the notice date, either online via the Arizona Department of Revenue’s portal or in person at the Assessor’s Office.
• Required documentation: Provide recent comparable sales, an independent appraisal, or evidence of errors in the property’s legal description.
• Hearing process: After filing, a hearing is scheduled with the Pima County Board of Equalization. You may present your evidence verbally or submit additional written material.
• Decision: The board issues a written determination, typically within 30 days of the hearing. If the decision is unfavorable, you may appeal to the Arizona State Tax Court.

Preparing a clear, well‑documented case greatly improves the chances of a successful adjustment. For assistance, many local property‑tax consultants and the Assessor’s Office offer guidance on the appeal process.