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State Tax Profile for Arizona

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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

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state characteristics

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
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates - real estate

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: Sept Supplementary valuation notice
Tax Bills Due: Oct 1
Mar 1
1st half installment, late Nov 1
2nd half installment, late May 2 

key tax dates - personal property

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