Maricopa County Property Taxes at a Glance
Here's the short answer for homeowners in Maricopa County: residential homes are taxed on 10% of their limited property value at a combined rate set by the county, your city, your school district, and special districts (rates are certified each August and bills go out each September). Arizona offers several exemption and relief programs with real dollar amounts, but almost none of them are automatic: most require an application, and many eligible homeowners never file, quietly overpaying year after year.
- How it's calculated: assessed value = 10% of limited property value; annual tax = assessed value ÷ 100 × combined tax rate (typically about $9 to $11 per $100 of assessed value, around $10.07 on a real Phoenix-area property in county records).
- Main exemptions (2026): widow/widower and totally & permanently disabled: $4,873 off assessed value; disabled veterans: $4,873 × your VA rating (100% service-connected: full exemption); senior valuation freeze for owners 65+ with income limits; and a state Property Tax Refund for qualifying 65+/SSI households.
- Not automatic: nearly every program starts with an application. The county doesn't send reminders, so many people who qualify never file. Whether you're claiming everything you qualify for is worth a 1-minute check.
- Covers: households in Chandler, Fountain Hills, Gilbert, Mesa, Phoenix, Scottsdale, Tempe, and across Maricopa County, Arizona.
How Maricopa County Property Tax Actually Works
Three things to understand, in plain language. No jargon required.
How your tax bill is built
Every year the Maricopa County Assessor gives your home two values. The full cash value is the assessor's estimate of what the property would sell for, close to market value. The limited property value is the taxable base: it can rise at most 5% per year and can never exceed the full cash value. Arizona then taxes residential homes (Legal Class 3) on 10% of limited property value, and that number is your assessed value.
Market value
what a buyer would pay
Full cash value
assessor’s estimate
Limited value
taxable base, +5% max
Assessed value
10% of limited
Your tax
assessed ÷ 100 × rate
The combined tax rate is set each August by the county, city, school district, and special districts that serve the property, which is why two similar homes in different cities can pay different amounts. The county treasurer mails bills in September.
Worked example, real county record
- Limited property value$420,876
- Assessed value (10%)$42,088
- Combined rate per $100$10.07
- Annual tax bill~$4,238
$42,088 ÷ 100 = 420.88 × $10.07 ≈ $4,238. This is an actual Phoenix-area property from county records.
Round example
- Home worth about$500,000
- Limited property value$500,000
- Assessed value (10%)$50,000
- Annual tax at $10.07/100~$5,035
$50,000 ÷ 100 = 500 × $10.07 ≈ $5,035. Estimates vary by city and school district.
The exemptions and relief programs (with current amounts)
First, an honest note: Arizona does not have a general owner-occupied homestead exemption like some states. Residential homes already get a big built-in break, they're assessed at 10% of limited value instead of full value. From there, relief comes through the targeted programs below, and every one of them starts with an application.
The built-in break (no application)
Arizona law taxes residential homes on 10% of limited property value. You do not apply for this; it is already built into every bill.
Widow / Widower & Totally & Permanently Disabled
2026: $4,873 off assessed value, with income limits. You apply with the county assessor, and it can be applied to real property, then a mobile home or vehicle if you qualify.
Disabled Veterans
Less than 100% VA rating: $4,873 × your disability percentage off assessed value. A 100% service-connected rating (including TDIU) now means a FULL exemption on your primary residence, effective January 1, 2026, and a surviving spouse may continue it.
Senior Valuation Protection (the "senior freeze")
At least one owner aged 65+, owned and occupied for at least 2 years, and a 3-year average income from all sources at or below $47,712 (one owner) or $59,640 (two or more owners) for the 2026 cycle. It freezes the taxable limited value so it stops climbing.
State Property Tax Refund (Form 140PTC)
A refundable state income tax credit for Arizona residents 65+ (or any age receiving SSI) who paid property tax or rent. Income limits are $3,751 living alone or $5,501 with a spouse or others, not counting Social Security, railroad retirement, or veterans disability compensation.
Appealing your value
Not an exemption, but a separate lever: if you think the assessor overvalued your home, you can file a Petition for Review, usually within 60 days of your February Notice of Value. Worth knowing before the deadline passes.
None of these apply themselves.
Every one of them starts with a form filed with the county assessor's office (or the state, for the refund). Homeowners who bought recently, moved to a new home, or lost a spouse are the most likely to be missing something, and the county does not send a reminder when you qualify. That is why it is worth checking whether you are claiming everything you qualify for. Denise can pull your county record and check for you in minutes.
Check my propertyWhy your bill can go up even when the rate goes down
Your tax bill is two numbers multiplied together: the assessed value and the tax rate. Both can change every single year, and they move independently.
Your assessed value can climb 5% a year
Arizona caps limited property value growth at 5% per year, but 5% is still growth. That part of the bill rises even in years the market does nothing.
Rates are set against a growing base
Each taxing district sets its own rate each August. New construction and resales keep adding value to the roll, so a district can cut its rate and still collect more total revenue.
Counties are required to tell you
When a proposed levy grows faster than the base, Maricopa County publishes a Truth in Taxation notice. You have likely seen one: lower rate, higher bill, same year.
What you can control: whether every exemption you qualify for is on your record, and whether you appeal a value you disagree with. That is exactly what the quiz below checks in about a minute.
Find Out If You're Overpaying On Your Property Taxes
Three quick questions. Your answers go straight to Denise, a real local agent, and there is no obligation.
Denise Hurd
Realtor, RE/MAX Premier
30+ years in the Valley, helping buyers and sellers across Chandler, Fountain Hills, Gilbert, Mesa, Phoenix, Scottsdale, and Tempe. This quiz is run by me, not a robot.
480-980-4400Step 1 of 3
Which city or area is your home in?
What is your property address?
Please enter your street address so I can look up the right record.
This comes directly to me, Denise. Your info is never sold or shared, and there's no obligation.
What is your home's assessed value?
Please enter a number, like 40000.
This comes directly to me, Denise. Your info is never sold or shared, and there's no obligation.
Thank you!
I'll pull your assessed value from the county records and text it to you personally within a day, along with any exemptions that may already apply to your property. If you need anything sooner, call or text me anytime.
480-980-4400Your estimated annual property tax
$0
The part most homeowners miss
Maricopa County has exemption and relief programs, and nearly all of them have to be applied for. Many homeowners qualify for something they have never filed, and the county does not track you down to tell you. Denise can pull your county record, see what is on it, and check what you may qualify for, at no cost and with no obligation.
Estimates are approximate and use a representative combined rate from county records. Your exact bill depends on your property's tax district, limited value, and exemptions, so confirm the details with the Maricopa County Assessor's Office.
Property Tax Questions, Answered
The questions homeowners in Maricopa County actually ask.
What does assessed value mean?
In Maricopa County, your assessed value is the number your tax bill is based on: 10% of your home's limited property value. For example, a home with a $400,000 limited value has a $40,000 assessed value. You will find it on your Notice of Value, your tax bill, and the assessor's online property record.
How do I check if I'm already receiving an exemption?
The quickest way: your assessment notice and your tax bill both show what is already applied. Or just ask Denise to pull your record for you. She can see what is on file in minutes and tell you exactly where you stand.
When are Maricopa County property taxes due?
The county treasurer mails bills in September. 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. Delinquent taxes accrue interest at 16% a year, so it truly pays to be on time.
Can I appeal my assessed value?
Yes. Your Notice of Value arrives each February and includes a petition deadline, usually 60 days after it was mailed. If you disagree with the value, file a Petition for Review with the county assessor by that date. If it is denied, you can take the appeal to the State Board of Equalization.
Where do I find my assessed value?
Three easy places: your February Notice of Value, your September tax bill, and the assessor's free property lookup at mcassessor.maricopa.gov, where you can search by address or parcel number. Or have Denise look it up for you.
Do I need to re-apply for exemptions every year?
Most programs start with an application and then stay on your record while you remain eligible, but they are only there if the county was told. After a sale, a new build, or a change in your household, it is worth confirming yours is still applied. When in doubt, ask Denise to check your record.
For the official deadline on your property, trust the dates printed on your Notice of Value and your tax bill.
Disclaimer
This guide is general information to help Maricopa County homeowners understand their property taxes. It is not tax or legal advice. Exemption amounts, income limits, and deadlines change through legislation, so confirm your eligibility and the current figures with the Maricopa County Assessor's Office (mcassessor.maricopa.gov) or a qualified tax professional. Tax estimates shown anywhere on this page are approximate and depend on your property's specific tax district.
Still not sure if you're overpaying?
Most homeowners check their property taxes once and never think about them again. The ones who save are the ones who ask.
It takes one minute, it's free, and there's no obligation. I'm here to help you feel confident about what you're paying.
Warm Regards, Denise. Denise Hurd, Realtor, RE/MAX Premier, 890 E Elliot Rd Ste 102, Gilbert, AZ 85233. License SA044656000.