State Tax Profile for Arizona

POER's Phoenix office represents clients' properties in the State of Arizona.

If you have any questions or concerns about property taxes in this state, visit the locations page

for our local contact information or send us an email through our contact us page.

Assessment Ratio:	Commercial - 20% Apartments - 10% Land - 16%
Fiscal Tax Year:	01/01 - 12/31
Valuation Authority:	County
Collection Authority:	County
Level One Appeal Name:	Formal Assessor Appeal
RE Rendition Required:	No
PP Rendition Required:	Yes
Consultant Certification or Licensing:	State License required to appeal at all levels
Non-Disclosure State?	No
Real Estate Taxable?	Yes
Personal Property Taxable?	Yes
Inventory Taxable?	No

Assessment Date:	Jan 1	Varies by jurisdiction
Value Notices Issued:	Jan - Feb	Varies by jurisdiction
Appeal Deadline:	Mar - May	60 days after notices, no later May 31
Tax Bills Issued:	Sep	Supplementary valuation notice
Tax Bills Due:	Oct 1 Mar 1	1st half installment, late Nov 1 2nd half installment, late May 2

Assessment Date:	Jan 1
Value Notices Issued:	Jan - Feb	Varies by jurisdiction
Tax Returns Due:	Apr 1	Inventory exempt
Tax Bills Due:	Oct 1 Mar 1	1st half installment, late Nov 1 2nd half installment, late May 1