Census figures put the typical Arizona homeowner at $1,879 a year on a median home value of $394,500, an effective property tax rate of 0.48 percent, and the county averages run from 0.33 percent in Greenlee County to 0.90 percent in Apache County. The Arizona property tax calculator below covers all 15 counties: it applies your county’s typical effective rate (median bill divided by median home value) and compares the result with the local median bill. Enter market value, such as a recent sale price or the full cash value on your Notice of Value. Do not enter the limited value or the 10 percent assessed figure.
Why Arizona Taxes Your Limited Value, Not the Market Price
Every Arizona parcel carries two numbers on its Notice of Value. Full cash value is the county assessor’s estimate of market value. Limited Property Value (LPV) is what your bill is built on, and state law restrains it: LPV can never exceed full cash value, and it can rise no more than 5 percent over the prior year unless the property changes physically, changes use, or was assessed in error. Voters wrote that rule into Article IX, Section 18 of the Arizona Constitution with Proposition 117 in November 2012, and since tax year 2015 LPV has been the base for both primary and secondary taxes.
Arizona Property Tax Calculator (2027)
Choose one of Arizona's 15 counties and type in what the home is worth to see a yearly and monthly estimate at that county's typical effective rate, set beside the median bill and median home value there. Figures come from US Census Bureau American Community Survey 2024 5-year estimates.
Estimates multiply your figure by the county's typical effective rate, which is the median amount owners report paying divided by the median home value (US Census ACS 2024 5-year). Actual bills are figured on Limited Property Value at a 10 percent assessment ratio, times the combined primary and secondary rates for your school district, city or town, and special districts, less the state homeowner rebate and any exemption you hold. The widow, widower, and disability exemption is $4,873 of assessed value for 2026. Confirm with your county treasurer, and file any value appeal with the county assessor within 60 days of the Notice of Value mailing date.
The effect is a lag. When home prices jump faster than 5 percent in a year, LPV climbs only 5 percent at a time and keeps catching up for years afterward. That is why a bill can rise in a flat market, and a big reason Arizona effective rates look low against market value.
From Limited Value to Tax Bill: Assessment Ratios and Two Levies
An owner occupied home is Class 3 (primary residential), and its assessment ratio is 10 percent. So an LPV of $300,000 becomes an assessed value of $30,000, and exemptions, if any, come off that assessed figure to give net assessed value. Local rates are expressed in dollars per $100 of net assessed value, which means every $1.00 of combined rate adds $300 a year on that home.
Rates come in two layers. Primary rates pay for the day to day operation of the county, the city or town, and the school district. Secondary rates pay for voter approved bonds, budget overrides, and special districts such as fire and community college districts. The county board of supervisors adopts the rates by the third Monday in August, and the county treasurer bills and collects for every jurisdiction. Arizona also caps the primary side for homeowners: combined primary taxes on Class 3 property cannot exceed 1 percent of LPV. If a parcel’s primary total would break that line, the state pays part of the school district tax so the cap holds. Secondary taxes sit outside the cap.
Effective Rates by County, Apache to Greenlee
Because the stack of districts differs from street to street, no county has one official rate, so the fair comparison is the Census effective rate. On the 2024 five year estimates, Apache County is highest at 0.90 percent, followed by Pima at 0.71 percent, La Paz at 0.64 percent, and Santa Cruz and Yuma at 0.61 percent each. The lowest rate belongs to Greenlee County at 0.33 percent, with Yavapai at 0.41 percent and Maricopa and Mohave at 0.44 percent.
Rate and bill tell different stories. Apache’s rate leads, yet its median bill is only $572 because the typical home there is worth $63,700. Pima’s median bill of $2,272 is the largest in Arizona even though its median value of $319,700 sits well below Maricopa’s $452,800; Maricopa owners pay a median of $1,983. Coconino, home to Flagstaff, has a median home worth $448,000 and a median bill of $2,051. Half of the 15 counties sit above 0.51 percent (Gila’s rate), while the statewide figure is 0.48 percent because Maricopa, by far the most populous county, carries a lower rate and dominates the statewide medians.
Two worked examples from the calculator’s own data:
- Maricopa County, $500,000 home: $500,000 times 0.44 percent is $2,200 a year, or $183.33 a month. That lands $217 above the county’s $1,983 median bill.
- Pima County, $350,000 home: $350,000 times 0.71 percent is $2,485 a year, or $207.08 a month, $213 above Pima’s $2,272 median.
The same $200,000 home would run about $1,800 a year at Apache’s rate and $660 at Greenlee’s, a spread of nearly three to one inside one state.
The Notice of Value and the 60 Day Appeal Window
Arizona values real property one year and taxes it the next. The county assessor mails the Notice of Value between January 1 and the last day of February, and it shows the class, full cash value, and LPV that will drive the following tax year. If that market figure looks high or the class is wrong (a primary residence coded as a rental, say), you have 60 days from the mailing date to file an administrative appeal with the assessor on Department of Revenue Form 82130. Assessors must rule on real property appeals by August 15.
A denial can go to the Board of Equalization (county or state, depending on where you live) within 25 days of the assessor’s decision, and from there to the Arizona Tax Court within 60 days. Owners can also skip the administrative route and file directly in Tax Court by December 15. Because LPV follows full cash value down but climbs only 5 percent a year, winning a lower full cash value helps most when it drops below the current LPV.
Relief Programs: School Rebate, Senior Freeze, and Personal Exemptions
Homeowner rebate. Every Class 3 bill carries an automatic state credit on the school district portion. Under ARS 15-972, the qualifying school rate is cut by 50 percent for owner occupied homes (up from 47.19 percent before 2022), with the reduction capped at $600 per parcel, and the state reimburses the district. It is automatic for homes classified as primary residences, so confirm the class on your Notice of Value.
Senior Valuation Protection Option. Owners 65 or older who have lived in and owned the home for two years can freeze its limited value for three years, renewable. For 2026 applications, average income over the prior three years must be no more than $47,712 for one owner or $59,640 for two or more, and the filing deadline is September 1. Rates are not frozen, so the bill can still move.
Widow, widower, and disability exemption. For tax year 2026, qualifying Arizona residents can take $4,873 off assessed value, subject to household income limits of $39,865, or $47,826 with children at home, and a cap on total assessed value. Applications run January 2 through March 1 at the county assessor. Veterans with a service connected disability receive the same amount multiplied by their VA disability percentage.
The recent change. Veterans rated 100 percent service connected by the VA now receive a full exemption instead of a partial one, and county assessors apply it for tax year 2026. House Bill 2120, signed on June 4, 2026, amended ARS 42-11111 to tie that full exemption to the veteran’s primary residence and to treat a home co-owned with a spouse as owned solely by the veteran.
October and March Halves, and What Happens When a Bill Goes Unpaid
The county treasurer bills in two halves. The first half is due October 1 and becomes delinquent after November 1; the second half is due March 1 and becomes delinquent after May 1. If you pay the full year by December 31, no interest is charged even if the first half was late. Bills of $100 or less must be paid in one installment by November 1.
Late taxes accrue simple interest at 16 percent a year under ARS 42-18053. If they stay unpaid, the treasurer sells a tax lien on the parcel to an investor, and beginning three years after that sale the lien holder can sue to foreclose unless the owner redeems by paying the taxes, interest, and costs.
Looking Ahead to Tax Year 2027
The Notice of Value mailed in early 2026 sets the tax year 2027 bills due that October, so the next 5 percent LPV step and any new bond or override votes land there. The calculator’s county rates come from the ACS 2024 five year release, which pools survey answers from 2020 through 2024 and already reflects the rebate, the LPV lag, and exemptions. We refresh them with each new five year release, usually in December, and update exemption and income limits when the Department of Revenue posts new indexed amounts.
Sources: US Census Bureau American Community Survey 2024 5-year estimates, tables B25103 and B25077; Arizona Department of Revenue, Arizona Property Taxation (February 2024); Arizona Revised Statutes 15-972, 42-11111, 42-18053, and 42-18201; Pima and Cochise county assessor 2026 program guidelines. Verify your parcel’s value with your county assessor and your bill with your county treasurer.