Arizona

state characteristics

Assessment Ratio: Commercial – 20%
Apartments – 10%
Land – 16%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Formal Assessor Appeal
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: State License required to appeal at all levels
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Jan 1 Varies by jurisdiction
Value Notices Issued: Jan – Feb Varies by jurisdiction
Appeal Deadline: Mar – May 60 days after notices,
no later May 31
Tax Bills Issued: Sept Supplementary valuation notice
Tax Bills Due: Oct 1
Mar 1
1st half installment, late Nov 1
2nd half installment, late May 2 

key tax dates – personal property

Assessment Date: Jan 1  
Value Notices Issued: Jan – Feb Varies by jurisdiction
Tax Returns Due: Apr 1 Inventory exempt
Tax Bills Due: Oct 1
Mar 1
1st half installment, late Nov 1
2nd half installment, late May 1