AZ PROPERTY TAX CALENDAR Flashcards
JANUARY 1ST
Current taxes become a lien not yet payable.
First day to file exemption with the Assessor’s Office
FEBRUARY 1ST
On or before this date, Assessor is required to notify property owners of any increase in taxes or of delinquent taxes for previous years sold at auction. (3 year redemption period)
FEBRUARY 15TH
Last day to file an appeal with the Assessor’s Office if the property owner feels that the values are excessive or that they violate the limitations of increases.
FEBRUARY 28TH
Last day to file exemptions.
MARCH 1ST
Second half taxes for the previous year are due and payable.
MAY 1ST
Second half taxes for previous year are now delinquent.
AUGUST
Tax Roll is certified.
SEPTEMBER 15TH
Tax statements are mailed from mid-September to October 1st.
OCTOBER 1ST
First half current year taxes are now due and payable.
You may pay for the full year at this time.
NOVEMBER 1ST
First half of current year are now delinquent.
TAXES FOR THE 1ST HALF OF THE CURRENT YEAR
January 1 through June 30
Due on: October 1 of current year
Delinquent on: November 1 of current year
TAXES FOR THE 2ND HALF OF THE CURRENT YEAR
July 1 through December 31st
Due on: March 1 of the following year
Delinquent on: May 1 of the following year
