GENERAL INFORMATION
    • Taxes are based on your property's assessed limited value.
    • The Pima County Assessor’s Office will notify you of your property's full cash and limited property values by March 1st.
    • The limited value will be used to calculate your taxes for the next tax year.
    • The Pima County Board of Supervisors sets tax rates for all taxing jurisdictions applicable to your property on the third Monday in August.
    • The rates are applied to your property's net assessed limited value from the previous year to calculate your taxes.
    • Pima County mails tax statements each September to the address on the Assessment and Tax Roll.
    • The tax statement includes payment coupons for the first and second half-year payments and due and delinquency dates.
    • If you have a mortgage or recently purchased the property, check with your mortgage or title company to determine who is responsible for the tax payment.
    • The first half of taxes is due on October 1st, and the delinquency date is November 1st at 5:00 p.m.
    • The second half is due on March 1st, with a delinquency date of May 1st at 5:00 p.m.
    • Full-year tax payments made by December 31st will have interest waived on any unpaid balance for the first half.
    • If a delinquency date falls on a weekend or legal holiday, taxes become delinquent at 5:00 p.m. the next business day.
    • Mailed payments postmarked after the delinquency date are considered late and will incur interest.
    • If the total annual tax due is $100 or less, the entire amount is due by December 31st at 5:00 p.m.
    • Any unpaid balance after the delinquency date is subject to interest at a statutory rate of 16% per year (1.333% monthly).
    • Phone payments are not accepted.
    • Online payments are credited within 24 to 48 hours. Convenience fees apply: $0.50 per transaction for eCheck payments and 1.95% (minimum $1.95) for other payment methods.
    • Credit and debit card payments made in person at the Treasurer's office incur a 2% service fee.
    • Partial payments on the current year's taxes are allowed with a minimum payment of $10 or 10% of the tax due, whichever is greater.