Inquiries and Assessed Values:
In Arizona, property tax assessments and collections are handled by the counties, on behalf of the cities.
To inquire about your property’s assessed value, or to appeal the assessed value, contact the Maricopa County Assessor. For inquiries about your tax bills or payments, contact the Maricopa County Treasurer. For general inquiries about the City of Peoria property tax, including Street Light Improvement Districts (SLIDs) or Maintenance Improvement Districts (MIDs), contact the City of Peoria.
Maricopa County Assessor
301 W. Jefferson Street
Phoenix, AZ 85003
|Maricopa County Treasurer |
301 W. Jefferson Street
Phoenix, AZ 85003
City of Peoria
Property Tax General Information:
Arizona law provides for a two tiered tax system: (1) a primary system for taxes levied to pay for current operation and maintenance expenses, and (2) a secondary system for taxes levied to pay principal and interest on bonded indebtedness as well as for the determination of maximum permissible bonded indebtedness.
Specific provisions are made under each system for determining full cash values of property, the basis of assessment, and the maximum annual tax levies on certain types of property and by certain taxing authorities. Under the primary system, the full cash value of locally assessed real property (consisting of residential, commercial, industrial, agricultural and unimproved property) may increase by more than 10% annually only under certain circumstances. Under the secondary system, there is no limitation on annual increases in full cash value of any property. Primary levies on residential property are limited to one percent of the primary full cash value of such property. Additionally, primary taxes on all types of property are limited to a maximum increase of two percent over the prior year's levy, adjusted for new construction and annexations. Secondary property taxes levied to pay principal and interest on bonded indebtedness are not limited.
The Arizona tax year has been defined as a calendar year, notwithstanding the fact that tax procedures begin prior to January 1 of the tax year and continue through May of the succeeding calendar year. The definition of the tax year is a function of the fact that the tax lien for the year attaches to the real property as of January 1 of the year in question.
The City Council adopts the annual tax levy each year on or before the third Monday in August. The basis of this levy is the full cash value as determined by the Maricopa County Assessor. For locally assessed property, the value is determined as of January 1 of the preceding year, known as the valuation year. For utilities and other centrally valued properties, the full cash value is determined as of January 1 of the tax year. The City has an enforceable claim on the property when the property tax is levied. Levies are due and payable in two installments, on October 1 and March 1, and become delinquent on November 1 and May 1, respectively. Delinquent amounts bear interest at the rate of 16 percent. A lien is placed on the property at the time the tax bill is sold. Maricopa County, at no charge to the taxing entities, bills and collects all property taxes. Public auctions for sale of delinquent real estate taxes are held in February following the May 1 date upon which the second half taxes become delinquent. The purchaser is given a Certificate of Purchase issued by the County Treasurer. Five years from the date of sale, the holder of a Certificate of Purchase that has not been redeemed may demand a County Treasurer's Deed from the County Treasurer.
Street Light Improvement Districts (SLIDs), Maintenance Improvement Districts, and Community Facilities Districts (CFDs) are additional taxing authorities created under Arizona law. The City operates as the administrator of these taxing authorities. Again, assessed values are determined by the Maricopa County Assessor and billing and collection are handled by the Maricopa County Treasurer. These special taxing districts are created to pay for the construction or operation of specific facilities within the boundaries of the district. SLIDs pay for the operation of non-arterial street lights within the boundaries of the SLID. MID pay for the costs of operating and maintaining parks and open spaces within the MID. CFDs pay for the construction facilities like water and wastewater collection, distribution and treatment systems.