Real estate taxes, or personal property taxes, must be paid in Arizona. Even if you have your mortgage company impound monthly for your Arizona real estate tax liability, you are ultimately responsible for making sure your taxes get paid. Even if the bill doesn't come in the mail, you are responsible for knowing that taxes were due. If I'm not making it clear, there are no excuses!
The County Treasurer for the county in which your real estate is located will bill you or your designated paying agent for the Arizona real estate taxes. Property tax statements are issued once per year, and are mailed in September. The September statement has two payment stubs, so you will not receive a second billing for the payment due the following March.
If the total amount of your Arizona real estate tax is $100 or less, the entire amount is due on October 1. If the amount of taxes is over $100, one-half of the amount is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.
If your real estate taxes are not paid on those dates, the tax bill becomes delinquent on November 1 (for the first half) and May 1 (for the second half). Then interest/penalties will start to accrue. Eventually, the State of Arizona could put a lien on your property for unpaid taxes.
If you don't receive the bill, or have questions about your real estate tax bill, contact your county treasurer.
Did I mention that there are no excuses for not paying your real estate taxes? If you own a home, you are responsible for knowing that taxes must be paid, whether your mortgage company pays or not, or whether the bill comes in the mail or not. Disclaimer: I am not a tax professional. Information provided here is subject to change without notice.
