Maricopa County property tax calculator

How Maricopa County property tax is calculated

Arizona taxes the Limited Property Value, not the market value: the LPV can rise at most 5% a year and never above the Assessor's full cash value. Owner-occupied homes are class 3 and assessed at 10% of LPV; rates are per $100 of that assessed value.^[1][2][3][5]

Tax = LPV × 10% ÷ 100 × (primary rate + secondary rate) − homeowner rebate (max $600)

The homeowner rebate (additional state aid to education) lowers the school part of the primary rate for owner-occupied homes; it cannot exceed $600 a parcel. In Phoenix area 011300 the 2026 primary rate of 6.9834 falls to about 5.4706 for a home, which on a $300,000 LPV ($30,000 assessed) is $453.84, under the cap. From about $397,000 of LPV the cap binds: on a $400,000 LPV the rebate would be $605.12 but is held to $600, and an $800,000 LPV home in Phoenix pays $10,710.40.^[12][7]

Primary taxes on a home also may not exceed 1% of its LPV; the county credits any excess. Bonds, overrides and special districts (secondary taxes) are outside that limit, which is why Phoenix's 2026 secondary rate of 7.1546 is higher than its residential primary rate.^[1][12][7]

Maricopa County property tax rates by tax area

The same $400,000 LPV owner-occupied home pays $5,055.20 in Phoenix, $3,221.52 in Mesa and $2,334.44 in Scottsdale for 2026, mostly because of school district bonds and overrides.^[7]

Last column: a $400,000 LPV owner-occupied home whose LPV did not change, with the homeowner rebate. Your own bill also moves with your LPV, which can rise up to 5% a year.

Maricopa County property tax due dates

The first half is due October 1 and delinquent after 5 p.m. November 1; the second half is due March 1 and delinquent after 5 p.m. May 1. Pay the whole year by December 31 and no interest is charged on the first half.^[8][9][10]

• October 1; delinquent after 5:00 p.m. November 1 (2026: November 2) — First half due (16% a year simple interest; part of a month counts as a whole month)
• March 1; delinquent after 5:00 p.m. May 1 — Second half due (16% a year simple interest)
• Pay the full year by December 31 and no interest is charged on the first half — Full-year payment
• Entire amount due October 1, delinquent after December 31 — Bills of $100 or less

Late taxes accrue 16% simple interest a year, and part of a month counts as a whole month.^[9] Other counties' calendars are on property tax due dates.

Senior Valuation Protection

Senior Valuation Protection ('Senior Freeze'): freezes the LPV (not the tax) for 3 years. 2026 application: at least one owner 65+, primary residence for 2+ years, income from all sources for all owners averaged over 3 years ≤ $47,712 (one owner) or ≤ $59,640 (two or more owners); apply by September 1.^[15] It freezes the value, not the tax, so rate changes still pass through. Other counties' senior programs are on property tax exemptions for seniors.

How to appeal your Maricopa County value

File a petition for review with the Assessor within 60 days after the notice of valuation was mailed; you can then go to the State Board of Equalization or Tax Court.^[11] Petition on the Department of Revenue form stating your opinion of full cash value with supporting evidence (comparable sales, income or cost); class 3 homes use a simplified form (A.R.S. §42-16051)^[11]

What Maricopa County homeowners typically pay

Census figures for 2024 put the median property tax paid by Maricopa County homeowners at $1,916 on a median home value of $482,800, an effective rate of about 0.40%.^[13][14]

Arizona is compared with other states on property tax rates by state.

Common mistakes

• Multiplying the rate by the market value. Rates apply to 10% of LPV.
• Using full cash value instead of LPV. Taxes are based on the LPV, which is often lower.
• Treating a rental like a home. Rentals are class 4 and do not get the homeowner rebate.
• Paying the first half late. Interest is charged for the whole month. For any other county, start from the property tax calculator.