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240 N.  Stone  Avenue
Tucson, Arizona 85701
Lower Level




Monday through Friday, 8:00 AM to 5:00 PM MST
For Holiday hours see below:

Pima County Holiday Schedule

(520) 724-8341
Contact Your Treasurer:
(520) 724-8775
Commercial Services:
(520) 724-8775
Customer Service:
(520) 724-8341
Tax Roll Corrections:
(520) 724-8341
Tax Inquiry:
Service Center Garage

The Service Center Garage is located at:
38 E. Alameda St.
Tucson, AZ 85701

The entrance is on Grosetta Ave., between Toole Ave. and Alameda St., east of the County Public Service Center.

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Chris Ackerley

Pima County Treasurer

Biographical Information

Chris Ackerley was appointed to the office by the Pima County Board of Supervisors in April of 2024 following Beth Ford’s retirement after serving nearly twenty-four years as Treasurer. Before being named Treasurer, Chris served as the Chief Deputy Treasurer and previously served a term in the Arizona State Legislature representing southern Pima and Santa Cruz Counties. Prior to joining the Treasurer’s Office, Chris had a twenty-two year career in education as a physics and math teacher.


You can use our web site to look up your taxes for the current tax year for your real property and personal property taxes. You must have your state code (book-map-parcel number) for real property or reference number for personal property. The tax year must be entered as 4 digits i.e., 2002. The date must also be entered using a four-digit year. If you need information about a prior year, please contact our office at (520) 724-8341. There may be additional charges that are not currently reflected on our web site. If you do not know your state code or reference number, please use our Property Search option.

If you cannot find your property, please contact our office at (520) 724-8341, or you may contact the Assessor's Office at (520) 724-8630. 
Tax statements for the current year are mailed in mid-September and include coupons for the 1st and 2nd installments. This is the only statement you will receive unless your taxes are delinquent. Delinquent tax statements are mailed in August and January for Real Property Taxes and in June for Unsecured Personal Property Taxes. 
We provide the mortgage and tax service companies tax statement information upon request, so your mortgage company should receive your tax information. As a courtesy, we will also send you an information statement about your taxes. If you find you are now responsible for paying your property taxes, you may use that statement to make payments. 
Property taxed in Arizona is classified as Real or Secured Personal Property and Unsecured Personal Property. Unsecured Personal Property consists primarily of business property and mobile homes. Unless your mobile home is permanently affixed to your land and you have applied for affixture from the Assessor's Office, you will receive one statement for your land and one statement for your mobile home. If you have recently affixed your mobile home, please check with our office. You may still receive two tax statements. 
We offer ACH payments or electronic check payments at our  Online Payment option. The minimum acceptable payment is the greater of $10 or 10% of the installment due. Payments by mail are accepted in: check, cashiers check or money order. We can accept US FUNDS ONLY.

Please do not mail cash payments. Cash payments should be made in person at our office. If you would like to bank wire your payment, please contact our office at (520) 724-8341. 

We also accept credit and debit card payments made in person in the Treasurers office at the Pima County Public Service Center, 240 N. Stone Ave., Tucson, Arizona 85701. There is a 2% service fee for using credit or debit cards. 
The convenience fee charged online covers the cost of accepting payments online. Pima County does not keep any of that fee. 100% goes to our online payment servicer who provides the online payment capabilities. This provider went through the county RFP process and was chosen primarily because their cost to the taxpayer was lower than the competitors. 
The service fee that you pay on your credit card defrays the cost to the County of processing credit card payments. If the County did not charge a fee the County may be in violation of State Statues that preclude undue enrichment by favoring one taxpayer over another. The County cannot pay the fee for using a credit card to pay Property Tax under the current statues. 
Chris Ackerley, Pima County Treasurer 
240 N. Stone, Tucson Arizona. We are located in the Pima County Public Service Center, which is off Stone Ave. between Toole Ave. and Alameda St., on the lower level. Map 
We are open Monday through Friday, 8:00 AM to 5:00 PM MST. We are closed for all Federal Holidays. Be advised, if you are calling from out of state, Arizona does not observe daylight savings time. 

If you have a coupon, please mail your payment to:

PO Box 29011
Phoenix, Arizona 85038-9011

Please include your state code or reference number on your check. All other correspondence should be sent to 240 N. Stone Ave, Tucson, Arizona, 85701.

According to state law, once the delinquency date has passed interest starts to accrue at 16% per year prorated monthly. That means you will pay 1.333% on the amount of tax due whether you pay on the last day of the month or the first day of the month. For taxes that are not paid before January of the following year, an additional $5.00 or 5% penalty is assessed. In February, your delinquent tax lien will be offered for sale at our Delinquent Tax Lien Sale. This is a sale of the lien for delinquent taxes not the sale of your property. After 3 years from the date of the sale, the purchaser of your taxes can foreclose on the lien and acquire your property.  
We hold our Delinquent Tax Lien Sale the last week in February. No auction takes place on Tuesday because the Pima County Board of Supervisors meets on that day. The sale usually ends Thursday or early Friday. 
Partial payment of delinquent tax liens is not allowed by law. The minimum payment we can accept is the amount of taxes, interest and fees due for a delinquent installment (half year). If a tax lien has been sold on your property, all delinquent taxes, interest, penalties and fees must be paid in full according to state law. Partial payments cannot be accepted. 
Taxes are calculated based on a rate applied to the value of your property. The tax rate is a combination of the rates of all the jurisdictions that have a property tax where you live, such as the City of Tucson, Pima County, your school district and your fire district. There is a Primary Tax Rate and a Secondary Tax Rate. Primary taxes are used to pay the operating expenses of a jurisdiction and the rate is applied to the Limited Cash Value of your property. The secondary taxes are used to pay for special districts, such as fire districts, and other voter approved items, for example, bonds and budget overrides.

The calculation is as follows:

Primary Tax = Limited Value times Assessment Ratio times Primary Tax Rate divided by $100

Secondary Tax = Limited Value times Assessment Ratio times Secondary Tax Rate divided by $100

TOTAL TAX = Primary Tax + Secondary Tax  
State Aid to Education is a reduction for homeowners (owner-occupied) in the primary property tax levied by school districts in your area. This amount will be reimbursed to the school districts from the State through the County Treasurer. 
Fire District Assistance is a countywide tax used to supplement fire districts. It is levied against every taxable property in the county in accordance with ARS 48-807. 

Your tax liability covers the calendar year, from January through December. The first installment on that liability is due by November 1. The second installment is due by May 1 even though this date is in the next tax year.  

Your taxes fund the various jurisdictions over their fiscal year, which usually is from July 1 thru June 30.


Your tax amount is a function of Assessed Valuation and the various tax rates established by the various political subdivisions in which your property is located. If you believe your valuation is too high, please contact the Assessor's Office at (520) 724-8630. They can help you through the appeals process. If you believe your tax rate is too high, please contact the appropriate politicalsubdivision(s) listed on your tax bill. 

If you have difficulty paying your taxes, there are some programs available that may help you. The Assessor's Office can provide you with more information. 

...information forthcoming 
The Treasurer's Office cannot change the amount of your tax unless directed to make the change by the Board of Supervisors. If you believe your taxes are incorrect because of the Assessed Valuation, classification, exemption amount or you were assessed a tax for an incorrect political subdivision, the Assessor's Office can initiate the required correction. We will make the change once we receive direction from the Board of Supervisors. We always recommend that you pay the incorrect amount of tax. If the correction is made after the delinquency date, you will be charged interest on the unpaid amount of tax. If you pay the incorrect amount and your tax is lowered, we will refund you the overpayment of tax, plus interest at the prevailing rate established by the Arizona Department of Revenue. If your taxes are increased, you will be allowed 60 days to pay the increased amount of tax without interest. Any balance due on the original amount will be charged interest. 
To change your mailing address, click here. This will lead you to the Pima County Assessor's Address change form, the Pima County Assessor manages property owner mailing addresses. 
First-Time Exemption Application: Information. This will lead you to the Pima County Assessor's First-Time Exemption form. All other Exemption forms, see the Assessor's Forms page under "Valuation Relief Programs".