Sheet AZ · 2026 rules

Arizona Property Tax Calculator

Section 42-13301 sets ordinary limited property value from the preceding valuation year’s limited value plus 5%, subject to a ceiling of the parcel’s current full cash value. Exceptions elsewhere in the valuation law can require another determination. This is a value rule; it is not a guarantee that the final tax bill grows by at most 5%.

Rules verified Oct 3, 2026 15 primary sources Editorial policy

Estimate your 2026 Arizona bill

Full cash value from your notice of value ($)

Did you own it last year, with no sale or new construction since?

Rate unit on your bill

Mills Per $100 Percent

Local ad valorem levies rate

Approved shared exemption, bill credits and charges (optional)

Extra exemption approved for EVERY modeled levy (assessed $)

The same assessed-value amount must apply to Local ad valorem levies. Different approvals or bases require the prepared levy worksheet. Do not repeat relief already deducted.

Other approved credits on the bill ($)

Fixed charges or special assessments ($)

Use the assessing authority’s value, recorded classification and current rates. Worked examples use hypothetical rates unless labeled statutory.

Arizona · 2026 residential assessment worksheet Needs inputs

Arizona estimated annual property tax —

Tax — Local ad valorem levies —
Credits subtracted —
Fixed charges added —

Per month (annual ÷ 12) —

What was applied Enter the full cash value from the assessment notice.

Assessed value after ratio and cap —

Taxable value — Local ad valorem levies —

Effective rate on market value —

What this estimate leaves out

How Arizona turns value into a tax bill

Arizona statewide rules
Step	Arizona rule	Source
Value	Use the valuation for the assessment year shown on your notice. Exemptions, rate units and levy classifications below must match that same notice.	[1]
Assessment	10% of full cash value	[2]
Annual limit	Ordinary Rule A limited property value: lesser of prior LPV×105% or full cash valueFor an unchanged Class III parcel covered by 42-13301. New construction, parcel splits, changed use and other Rule B situations require the assessor’s determination.	[1]
Exemptions	Other relief is applied only from a recorded approval; the calculator does not decide qualification.
Rate	Local ad valorem levies: local rate — you enter it.Local ad valorem levies from the applicable taxing authority. The rate is not a Census ratio.

How Arizona values, limits, exempts and collects primary-residence tax

Real property is valued as of January 1 of the year before the tax year⁴. The county assessor mails a notice of full cash value and limited property value before March 1⁵. Primary and secondary taxes on a home are levied on its limited property value, not its full cash value⁴.

The limited property value is last year's limited value plus five per cent, but never more than the current full cash value¹. The constitution has fixed this rule since tax year 2015⁹. Property modified by construction, destruction or demolition worth at least fifteen percent of full cash value gets a reset limited value¹⁵. An owner-occupied class three home is assessed at ten per cent of the applicable value².

To appeal, file a petition with the county assessor within sixty days after the notice of valuation was mailed⁶³. The assessor must rule on every petition by August 15⁷. If the request is denied, the owner has twenty-five days to appeal to the county board of equalization (or the state board where no county board exists) or to superior court⁸.

For tax year 2026, the widow/widower and total-and-permanent-disability exemption is $4,873 of assessed value. It is limited to owners whose total assessed value is $36,454 or less and whose income is $39,865 or less with no minor children, or $47,826 with minor or disabled children¹⁰. A veteran with a 100% service-connected rating, or unemployability status, gets a full exemption on the primary residence¹¹. Other disabled veterans get the exemption amount multiplied by their disability rating¹¹. These veteran changes apply from tax year 2026³. New applications are taken between the first Monday in January and March 1³.

The state homeowner rebate cuts the school primary tax rate on a class three primary residence by the lesser of 50% of the qualifying tax rate or 50% of the district's primary rate¹². The reduction on any one parcel is capped at $600¹². Separately, residential primary taxes cannot exceed one per cent of full cash value as limited⁹.

Owners aged sixty-five or older can apply by September 1 to have their primary residence's value fixed⁹. The fixed value lasts three years and can be renewed³. For 2026, total income may not exceed $47,712 for a sole owner or $59,640 for two or more owners¹⁰.

The tax is due in two halves, on October 1 and the following March 1¹³. The halves become delinquent after November 1 and May 1 at 5:00 p.m.¹³. Delinquent tax bears simple interest at sixteen percent a year¹⁴. No interest is charged if the full year's tax is paid by December 31¹⁴.

Worked example

Continuing Class 3 home: limited property value = lesser of $250,000 × 105% = $262,500 or the $320,000 full cash value, so $262,500. Assessed at 10% = $26,250; at an illustrative $12 per $100 = $3,150.00, before the homeowner rebate on school taxes (up to $600) and any approved exemption.

Arizona worked example
Line	Taxable value	Tax
Local ad valorem levies at $12.00 per $100	$26,250.00	$3,150.00
Annual total		$3,150.00

Left to your local bill

The 2026 widow/widower and total-and-permanent-disability exemption of $4,873 of assessed value (assessed-value limit $36,454; income limits $39,865 / $47,826). The county assessor approves it.
Disabled-veteran exemptions: a full exemption at a 100% service-connected rating, otherwise the exemption amount times the VA rating. The county assessor applies these, with applications from the first Monday in January to March 1.
The state homeowner rebate (additional state aid to education) of up to $600 per primary-residence parcel. It appears on the county treasurer's bill.
The constitutional 1%-of-limited-value cap on residential primary taxes. The county board of supervisors applies it as a credit.
The Senior Valuation Protection Option freeze (age 65+, 2026 income limits $47,712 / $59,640, apply to the county assessor by September 1).
Interest at 16% a year on a delinquent half after November 1 or May 1, waived if the full year is paid by December 31. The county treasurer bills it.

Census context, not a rate

American Community Survey 2020–2024: median owner-occupied value $394,500 (±$1,474), median real-estate taxes $1,879 (±$10). Dividing one by the other gives 0.48% for Arizona. Tables B25077 and B25103; why it is only context.

Sources

azleg.govA.R.S. § 42-13301, limited property value, read 2026-10-03.
“A. The limited property value of property for property taxation purposes is the limited property value of the property in the preceding valuation year plus five per cent of that value. B. The current limited property value of a parcel of property shall not exceed its current full cash value.”
azleg.govA.R.S. § 42-15003, class three assessed valuation, read 2026-10-03.
“The assessed valuation of class three property described in section 42-12003 is ten per cent of its full cash value or limited valuation, as applicable.”
azdor.govArizona Department of Revenue, Property Tax FAQs: 2026 veteran exemption changes, read 2026-10-03.
“The recent changes made to this program apply to tax years beginning on or after January 1, 2026. … Your appeal must be filed within 60 days for real property and within 30 days for personal property.”
azleg.govA.R.S. § 42-11001(19), valuation date, read 2026-10-03.
“Valuation date", for the purposes of real property and property valued by the department, means January 1 of the year preceding the year in which taxes are levied. … Limited property value is the basis for: (a) Computing levy limitations for counties, cities, towns and community college districts. (b) Assessing, fixing, determining and levying primary and secondary property taxes on all property except property described in section 42-13304.”
azleg.govA.R.S. § 42-15101(A), notice of value, read 2026-10-03.
“on any date before March 1 of each year the county assessor shall notify each owner of record”
azleg.govA.R.S. § 42-16051(D), petition deadline, read 2026-10-03.
“The petition shall be filed within sixty days after the date the assessor mailed the notice of valuation or the amended notice of valuation under section 42-15101.”
azleg.govA.R.S. § 42-16055(A), assessor ruling date, read 2026-10-03.
“the assessor shall consider the petition and shall rule on each petition filed under this article by August 15 of each year.”
azleg.govA.R.S. § 42-16056(C), further appeal, read 2026-10-03.
“Within twenty-five days after the assessor's decision is mailed, a petitioner whose request is denied may appeal to: 1. The county board of equalization, if a county board is established in the county”
azleg.govArizona Constitution art. IX, § 18(3)(b), 5% limit on value, read 2026-10-03.
“(b) For the purposes of taxes levied beginning in tax year 2015, the value of real property and improvements, including mobile homes, used for all ad valorem taxes shall be the lesser of the full cash value of the property or an amount five per cent greater … The maximum amount of ad valorem taxes that may be collected from residential property in any tax year shall not exceed one per cent of the property's full cash value as limited by this section.”
azdor.govADOR, Annual Abstract of Published Rates and Amounts, Tax Year 2026, read 2026-10-03.
“Tax Year 2026 – Cost of Living Increase: 2.80% Income Limits Individual Property Owner $ 47,712 Two or More Property Owners $ 59,640 … Tax Year 2026 Maximum Allowed Total Assessed Value $ 36,454 Total Income – no minor children $ 39,865 Total Income – minor children or children with disability $ 47,826 Total Exemption $ 4,873”
azleg.govA.R.S. § 42-11111(C), 100% service-connected veteran, read 2026-10-03.
“The primary residence of a veteran with a service-connected disability whose disability rating by the United States department of veterans affairs is one hundred percent or whose disability status is total disability based on individual unemployability is fully exempt from taxation. … The limit under this subsection is further limited by multiplying the total exemption amount by the percentage of the veteran's disability, as rated by the United States department of veterans affairs.”
azleg.govA.R.S. § 15-972(B), homeowner rebate rate, read 2026-10-03.
“(ii) Fifty percent beginning from and after December 31, 2021. (c) Select the lesser of the amount determined in subdivision (b) of this paragraph or fifty percent of the primary property tax rate that would be levied in lieu of this section for the district. … The reduction in property taxes on a parcel of property resulting from the reduction in the property tax rate pursuant to this subsection shall not exceed $600, except as provided in subsection I of this section.”
azleg.govA.R.S. § 42-18052(A), due dates, read 2026-10-03.
“one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1. … one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.”
azleg.govA.R.S. § 42-18053, interest on delinquent taxes, read 2026-10-03.
“all taxes bear interest from the time of delinquency at the rate of sixteen percent per year simple until paid. … If the full year tax for the year is paid on or before December 31 of the tax year.”
azleg.govA.R.S. § 42-13302(A)(3), LPV reset for modified property, read 2026-10-03.
“Property that has been modified by construction, destruction or demolition since the preceding valuation year such that the total value of the modification is equal to or greater than fifteen percent of the full cash value.”

Bordering jurisdictions

Rules verified October 3, 2026 by the Property Tax Calculator Editorial Team. Report a correction