Dear Taxpayer:

Welcome to Pima County. The following information is offered to assist you:

Taxes are levied based on the assessed value of your property. The Pima County Assessor’s office will send you a notice of full cash value for your property by March 1st. This value will be used to calculate your taxes for the following tax year. The Pima County Board of Supervisors sets the tax rates on the third Monday in August. This rate is applied to your assessed value from the prior year to calculate your taxes. Once the tax roll is determined, Pima County mails tax statements in September each year to the name and address that appears on the Assessment and Tax Roll provided by the Assessor’s office. The tax statement is for the full year and includes payment coupons for the first half and second half-year payments. It also reflects both the due dates and the delinquency dates. Please be advised that the law does not require the Treasurer or Pima County to send tax notices. The only statutory requirement is to publish a Tax Due Notice in the local newspaper four weeks prior to the delinquency date. Tax statements are sent to taxpayers as a courtesy and as sound business practice.


The due date for the first half taxes is October 1 and the delinquency date is November 1 at 5:00 p.m. The due date for the second half taxes is March 1 and the delinquency date is May 1 at 5:00 p.m. If you pay your full years taxes by December 31, interest due on any unpaid balance on the first half taxes is waived. If a delinquency date falls upon a weekend or legal holiday, taxes will become delinquent at 5:00 p.m. on the next business day. If you mail your payment, please be advised payments postmarked after that date will be considered delinquent and applied as a partial payment including interest.


Any unpaid balance of tax due as of the delinquency date will be subject to interest. The statutory interest rate is 16% per year simple (A.R.S. 42-18053(A). That means that interest will accrue at 1.333% monthly, as of the first day of each month, on any unpaid balance of tax.


There will be a 2% service fee for using credit or debit cards. Credit and debit card payments can only be made at the Treasurer's office at: Pima County Public Service Center, 240 N. Stone Ave., Tucson, Arizona 85701.


Partial payments may be made on current year taxes. Minimum payment is the greatest of $10 or 10% of the tax due. If the total annual tax due on your property is $100 or less, the entire amount of tax is due and payable by November 1st at 5:00 p.m. If you have a mortgage on your property or have just purchased your property, please check with your mortgage or title company to determine who is responsible for making your tax payment.


If you have any questions, please call the Treasurer at (520) 724-8341. Our office hours are 8:00 a.m. to 5:00 p.m. Monday through Friday, except legal holidays. If you have any questions regarding names and/or address contained on your statement, valuation or classification of your property, exemptions or splits and combinations of parcels, please contact the Pima County Assessor’s Office at (520) 724-8630. They are also located at 115 North Church Avenue, Tucson, AZ 85701.

Sincerely,

Beth Ford,

Pima County Treasurer