Arizona Property Tax Calculator 2026

How Arizona Property Tax Works

Property tax in Arizona is an annual tax levied on real estate by local governments — primarily counties, municipalities, and school districts. The amount you owe is determined by your property's assessed value multiplied by the local mill rate. On average, Arizona homeowners pay 0.48% of their home's value in property tax each year, 0.46 percentage points below the U.S. figure of 0.94%.

The effective rate combines all local levies: county tax, municipal tax, school district tax, and any special assessments. Because Arizona has multiple taxing jurisdictions, your actual rate depends heavily on where in the state your property is located. The 0.48% figure is all real-estate tax paid on owner-occupied homes in Arizona divided by their total value, as published in the Tax Foundation's Property Taxes by State and County, 2026 from Census Bureau American Community Survey data for 2020–2024. It is a statewide average — not a rate any single jurisdiction charges, and not your bill.

The Census Bureau puts the median owner-occupied home in Arizona at $394,500 and the median real-estate tax bill at $1,879 a year — roughly $157 per month when paid through a mortgage escrow account (American Community Survey, 2020–2024).

Who Collects Property Tax in Arizona — and How Rates Are Set

In Arizona, property is valued and taxes are collected at the county level: a county assessor's office sets values and a treasurer or tax collector (titles vary) sends the bill. State law sets the framework; counties, municipalities, school districts and special districts each set their own levies within it.

Mill rates (expressed as dollars of tax per $1,000 of assessed value) are set annually based on local budget needs. Ten mills is 1% of assessed value, which equals 1% of market value only where homes are assessed at full market value. Arizona assesses an owner-occupied home (Legal Class 3) at 10% of its Limited Property Value, and tax rates are quoted per $100 of that assessed value rather than in mills, so a rate of $10.00 equals 1% of Limited Property Value. If your home's market value rises faster than neighboring properties, your share of the tax burden can increase even if the mill rate stays the same.

To find your exact rate, contact your county assessor's office or check its official website. Your most recent property tax bill will also show the breakdown of all levies applied to your parcel.

Arizona Property Tax Exemptions and Relief Programs

Arizona's homeowner relief is targeted rather than general. The Senior Property Valuation Protection Option freezes the Limited Property Value of a primary residence for owners aged 65 or older who have lived in it for at least two years and whose income is within the limit: $47,712 for a single owner or $59,640 for two or more owners for tax year 2026. Widows, widowers and people with a total and permanent disability can have up to $4,873 of assessed value exempted for tax year 2026, provided their total assessed value is no more than $36,454 and household income is no more than $39,865, or $47,826 with a child under 18 or a disabled child at home. For tax years from 2026, a veteran with a service-connected disability rated 100% has the primary residence fully exempt, and other veterans with a disability get a share of the same exemption amount in proportion to their rating (A.R.S. 42-11111). All of these are applied for through the county assessor; the dollar figures are indexed every year. Source: Arizona Department of Revenue — Annual Abstract of Published Rates and Amounts, Tax Year 2026.

Veterans may qualify for a partial or full exemption depending on disability rating and service history. Agricultural land often receives a preferential assessment based on use-value rather than market value. If you believe your assessment is incorrect, you have the right to appeal — in Arizona the petition goes to the county assessor within 60 days of the date the Notice of Value was mailed (A.R.S. 42-16051).

To apply for any exemption, contact your county assessor. Most exemptions require an annual or one-time application and proof of eligibility (residency, age, disability documentation, etc.).

Arizona Senior Freeze: Who Qualifies and the 1 September Deadline

The Senior Property Valuation Protection Option — usually called the Arizona senior freeze — is not automatic: you have to apply for it. To qualify you must be 65 or older (with two or more owners, at least one of them), have lived in the property as your primary residence for at least two years, and have total income, including non-taxable income, no higher than 400% of the federal SSI benefit rate for a single owner or 500% for two or more owners. For tax year 2026 those limits are $47,712 and $59,640, and the assessor looks at your average income over the previous three years. Applications go to your county assessor by 1 September; anything filed after that date is processed for the following year instead. Approval fixes your Limited Property Value for as long as you stay eligible, and you must reapply every three years — the assessor sends a notice six months before, and the freeze lapses if you do not reapply. Read the important limit carefully: it freezes the LPV, not your tax bill. If local districts raise their rates, your bill can still climb even while the freeze holds. Widows, widowers and homeowners with a total and permanent disability qualify separately for an exemption that reduces assessed value, and veterans may qualify depending on disability rating. Sources: Arizona Constitution, article IX, section 18(7); Arizona Department of Revenue — Annual Abstract of Published Rates and Amounts, Tax Year 2026; Arizona Department of Revenue — Senior Property Valuation Protection Option (Form 82104). Updated October 2026.

Limited Property Value and the 5% Cap — Why Your Arizona Bill Lags the Market

Arizona does not tax your home's market value, and that single fact explains most of the confusion about Arizona property tax bills. Every parcel carries two values: the Full Cash Value (FCV), which tracks the market, and the Limited Property Value (LPV), which is what you are actually taxed on. Under Proposition 117, approved by Arizona voters in 2012 and effective from tax year 2015, the LPV can rise by no more than 5% per year — and it can never exceed the FCV. So if your home's market value jumps 15% in a year, your taxable value still moves only 5%.

On top of that, owner-occupied homes are Legal Class 3 and are assessed at 10% of the Limited Property Value, not 100% (A.R.S. 42-15003). A home with an LPV of $300,000, for example, has an assessed value of $30,000, and the tax rate — quoted per $100 of assessed value — is applied to that figure. This is why comparing Arizona's tax rate directly against another state's is meaningless — you have to compare effective rates, which is what the calculator above uses. Two practical consequences: after a hot market year your bill rises far less than your Zillow estimate suggests, and after a market drop your bill can keep rising for a few years while the capped LPV catches up to the falling FCV. Sources: Arizona Department of Revenue — Limited Property Value and Arizona Legislative Council — Proposition 117 analysis. Updated October 2026.

Arizona's 1% Constitutional Cap and the Primary vs Secondary Tax Split

Arizona splits every residential tax bill into two parts, and only one of them is capped. Primary taxes fund day-to-day operations — schools, cities, counties, community colleges. Secondary taxes fund voter-approved bonds, budget overrides and special districts such as fire, flood control and irrigation. The distinction matters because the Arizona Constitution (article IX, section 18) limits primary property tax on an owner-occupied residence to 1% of its Limited Property Value — and imposes no such ceiling on the secondary side.

When the combined primary taxes would push an owner-occupied home past that 1% line, the homeowner does not pay the excess: it is credited on the bill and paid by the state as additional state aid for education (A.R.S. 15-972, subsection E). Because a Class 3 home is assessed at 10% of LPV and rates are quoted per $100 of assessed value, the cap only comes into play where the combined primary rate is above $10.00 per $100. The same statute gives every owner-occupied home the automatic Homeowner Rebate: the school district's primary rate is reduced by up to half of the district's qualifying tax rate, worth at most $600 a year per home, and it appears as a separate line on the bill.

The calculator above shows the assessed value at 10% of LPV and the dollar value of the 1% cap: on an LPV of $300,000 the cap is $3,000 a year. Enter your own LPV for real figures — if you leave it blank the calculator uses the home value, which gives an upper estimate of both, because the LPV cannot exceed the assessor's Full Cash Value. The percentage shown next to the cap compares your whole estimated bill, primary and secondary together, with the cap, so a figure under 100% means the primary part is under it too.

Two practical implications. First, a rising bill can be secondary-side: when a bond or override is approved locally, no constitutional cap restrains it — check the secondary lines on your bill before assuming a valuation error. Second, the cap is measured against LPV, not Full Cash Value, so the Proposition 117 5% growth limit and the 1% cap compound in the homeowner's favour during a fast market. Sources: Arizona Constitution, article IX, section 18; A.R.S. 15-972; Arizona Department of Revenue — Arizona Property Taxation. Updated October 2026.

Tips to Manage Your Arizona Property Tax Bill

First, verify your assessment is accurate. Review your property record card at your county assessor's office and check for errors in square footage, bedroom/bathroom count, or lot size. Even small errors can inflate your assessed value and tax bill. If the assessment seems high, look up recent sale prices of comparable homes in your neighborhood and file an appeal if warranted.

Second, apply for every exemption you qualify for. In Arizona that means the senior valuation freeze and the widow, widower, disability and veteran exemptions described above. Third, if your mortgage servicer handles tax payments through escrow, review your escrow statement annually. Servicers sometimes over-estimate and hold excess funds — you may be entitled to a refund. Finally, Arizona property taxes are due in two installments: the first half on October 1, delinquent after 5:00 p.m. on November 1, and the second half on March 1 of the following year, delinquent after 5:00 p.m. on May 1. If the full year is paid by December 31 no interest is charged, and a bill of $100 or less is due in full on October 1 (A.R.S. 42-18052 and 42-18053).