How Arizona property tax works
- Limited Property Value (LPV). Since 2015, Arizona taxes homes on their limited value, which can grow no more than 5% a year and never above market value. In a hot market, your LPV can be well below what the house would sell for.
- 10% assessment ratio. An owner-occupied home is assessed at 10% of its LPV.
- Rates per $100 of assessed value, in two parts: primary taxes for the day-to-day operations of the county, city, schools and community college, and secondary taxes for voter-approved bonds and overrides and special districts like flood control and libraries.
So for a home with a $450,000 LPV, assessed value is $45,000 and the tax is $450 for every $1 of rate.
Two protections for owner-occupied homes:
- The 1% cap: the state constitution caps primary taxes on a home at 1% of its limited value.
- The homeowner rebate: the state pays part of your school primary tax, up to $600 per home, as "Additional State Aid to Education." It appears automatically on your bill if the home is classified as your primary residence.
2025 tax rates by city
Combined rates for each city's main tax area, including county-wide districts but not fire districts or community facilities districts. The last two columns show the tax on a home with a $450,000 limited value, before and after the owner-occupant rebate.
| City (school district) | Primary | Secondary | Total per $100 | Gross tax | Owner-occupied |
|---|---|---|---|---|---|
| Buckeye (Buckeye Elem. / Buckeye Union) | 7.4938 | 4.6308 | 12.1246 | $5,456 | $4,856 |
| Tempe (Tempe Elem. / Tempe Union) | 6.3268 | 5.6592 | 11.9860 | $5,394 | $4,794 |
| Goodyear (Litchfield / Agua Fria) | 6.8141 | 4.0769 | 10.8910 | $4,901 | $4,301 |
| Phoenix (Paradise Valley USD) | 6.6449 | 3.5750 | 10.2199 | $4,599 | $3,999 |
| Mesa (Mesa USD) | 5.5939 | 4.2720 | 9.8659 | $4,440 | $3,840 |
| Glendale (Peoria USD) | 5.7147 | 3.6441 | 9.3588 | $4,211 | $3,611 |
| Chandler (Chandler USD) | 5.6913 | 3.6591 | 9.3504 | $4,208 | $3,608 |
| Peoria (Peoria USD) | 5.6805 | 3.6645 | 9.3450 | $4,205 | $3,605 |
| Surprise (Dysart USD) | 6.0034 | 3.0925 | 9.0959 | $4,093 | $3,493 |
| Gilbert (Gilbert USD) | 5.3976 | 3.6820 | 9.0796 | $4,086 | $3,486 |
| Lake Havasu City | 6.4360 | 1.2249 | 7.6609 | $3,447 | $2,847 |
| Scottsdale (Scottsdale USD) | 4.9466 | 2.1155 | 7.0621 | $3,178 | $2,675 |
Scottsdale's rebate is $503 rather than $600 because its school district's primary rate is low. Everywhere else on the list the rebate hits the $600 cap.
The school district matters more than the city. Inside Phoenix, the total ranges from 10.22 in Paradise Valley Unified and 10.26 in Deer Valley to 14.21 in the Phoenix Elementary / Phoenix Union area and 17.50 in Cartwright. In Glendale, the Washington Elementary / Glendale Union area is 12.08, against 9.36 in the Peoria district. In Tempe, the Kyrene area is 10.90. In Goodyear and other fast-growing West Valley cities, a community facilities district can add 0.7 to more than 2 on top.
For context, the statewide average rate in 2025 was about $10.67 per $100: $6.61 primary and $4.07 secondary.
Why your bill can rise even when rates fall
Your LPV goes up 5% a year until it catches up with market value, even if the market is flat. So most Arizona homeowners whose LPV is still below market value can expect their taxable value, and usually their bill, to rise each year. The flip side: when market values jump, your LPV still only rises 5%. Check your Notice of Value for both numbers.
Deadlines and appeals
- Payments: the first half is due October 1 and delinquent after November 1; the second half is due March 1 and delinquent after May 1. Pay the whole year by December 31 and you avoid interest on the first half.
- Appeals: file with the county assessor within 60 days of the date your Notice of Value was mailed (in Maricopa, notices for 2027 went out February 20, 2026, with appeals due April 21). See our appeal guide.
- Make sure your home is classified as owner-occupied. That's what gets you the 10% assessment ratio and the $600 rebate. Rentals are assessed differently. See rental property taxes.
Where these numbers come from
City rates are from Maricopa County's 2025 tax rates by tax area and Mohave County's combined tax area codes for fiscal 2026. The assessment ratio is from A.R.S. § 42-15003, the LPV rule from A.R.S. § 42-13301, the 1% cap from Ariz. Const. art. IX, § 18, and the homeowner rebate from A.R.S. § 15-972. The statewide average is from the Arizona Department of Revenue's 2025 abstract. Payment and appeal dates are from A.R.S. § 42-18052, the Arizona Department of Revenue and the Maricopa County Assessor. For ZIP-level data, start from our Arizona page.