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The property owner's tax liability covers the calendar year, from January through December. Regardless of ownership, the tax lien attaches to the property each January and is not extinguished until the tax is paid. The first installment on that liability is due by October 1st. The second installment is due by March 1st even though this date is in the next tax year and calendar year.
The property owner's taxes fund the various jurisdictions over their fiscal year which is from July 1st to June 30th.
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Tax notices for the current year are mailed in September and include coupons for the 1st and 2nd installments. This is the only notice a taxpayer will receive unless taxes are delinquent. Delinquent tax notices are mailed in June and December for Real and Personal Property. Taxes are due and payable regardless if the taxpayer receives a notice or not.
Property taxes are due October 1. Arizona law allows the option for property taxes to be paid in two installments on most property. The first installment is due October 1st and becomes delinquent November 1st at 5 pm. The second installment is due March 1st and becomes delinquent May 1st at 5 pm. If the taxes are $100 or less, they become due and payable in full October 1st and delinquent December 31st at 5 pm. If taxes are paid in full by December 31st, any interest accrued after November 1st is no longer applicable. If any of the delinquency dates fall on a Saturday, Sunday or legal holiday, the time of delinquency is 5 pm the next business day.
The County Treasurer provides tax information to various tax service companies and mortgage companies upon request. If you have an agreement for your mortgage company to pay your taxes they should do so. However, you should review your agreement with the mortgage company to verify the details. If your mortgage company requests billing information, you will not receive a tax notice. The property owner is responsible for the payment of taxes. Any agreements a property owner has with a mortgage company, attorney, trust, tax service, title company or any others does not involve the county. These are agreements with a third party.
Contact the Cochise County Treasurer if your notice is not received by October 10th. Provide tax parcel number and correct address and a copy of the notice or the returned notice will be mailed or emailed to the property owner.
Return the notice to the Cochise County Treasurer's Office:
P.O. Box 1778Bisbee, AZ 85603
Include a note that the property has been sold. Also list any known information such as the name of the new owner or the date of sale. It is also helpful to advise the Treasurer if the new owner lives at the same address. This helps get the tax notice to the new owner as fast as possible.
The Assessor's office is responsible for listing ownership as well as values. This office works on a two-year cycle and has many cut-off dates to process changes; therefore not all sales are reflected on the tax notice. Contact the Assessor to verify that a record of your sale has been received or to verify the Assessor's timeline for changes.
Property tax in Arizona is classified as Real Property and Personal Property. Personal Property consists primarily of business equipment 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 notice for your land and one notice for your mobile home. If an application for affixture is made after the Assessor's deadline, you will still receive two separate notices the first year.
Various options are available to transmit property taxes to the Cochise County Treasurer. Credit card, debit card, and E-Check payments are accepted over the Internet, over the phone, or in person at the Cochise County Treasurer's office. A processing fee will be charged by the service provider for the service. Access this internet payment option by visiting the Treasurer Parcel Inquiry website. A night drop box is located near the front entrance to the Treasurer's office. Payments by mail can be made by check, cashier's check or money order - U.S. Funds only. Include the parcel identification number or taxpayer-identification number on all checks. Do not mail cash payments. Cash payments should be made in person at the Cochise County Treasurer's office.
Mail payments to:P.O. Box 1778Bisbee, AZ 85603
For Federal Express, United Parcel Service or special delivery the address is:1415 Melody LaneBuilding EBisbee, AZ 85603
Catherine L. Traywick and/or Cochise County Treasurer
In Arizona, taxpayers receive a combined tax bill for all taxing agencies - city, county, schools, college and special districts. You make your check payable to the Elected County Treasurer as tax collector for all agencies, not payable to any one agency.
Prior to the property being placed in the annual tax lien sale, the Cochise County Treasurer will accept partial payments. The property owner must pay an annual fee of $4 each year for each parcel payable with the first payment. Any remaining unpaid balance at the time of the tax lien sale will be placed in the sale. Partial payments cannot be accepted on back tax parcels.
Cochise County Treasurer's office is located at 1415 Melody Lane, Building E Melody Lane is the last exit on the left to the south of Highway 92 departing Bisbee heading west toward Palominas. Continuing straight on Melody Lane will bring you to the new County complex.
The Cochise County Treasurer's office is open Monday through Friday, 8 am to 5 pm. MST. The office is closed for all Federal Holidays. Be advised, if calling from out of state, Arizona does not observe daylight saving time.
The Assessor is responsible for identifying the property owner and listing the address. All address changes are processed through the Assessor's Office at:P.O. Box 168Bisbee, AZ 85603
The property owner should write to that office to change the address listed on the tax notice and/or valuation notice. If the Treasurer's office receives the written change of address, the information is forwarded to the Assessor's Office.
Contact the Assessor’s office.
Contact an attorney. The only way to change the ownership name on real property is to record some type of legal document with the Cochise County Recorder. The recorded information will be sent to the Cochise County Assessor who will change the ownership name on the tax roll. Taxes are due and payable regardless if the taxpayer receives a notice or not. The tax lien attaches to the property each January regardless of ownership.
Each piece of real property is assigned a parcel identification number by the Assessor's office. The number consists of 123-12-123-A1 or 123-12-12301. The first three numbers represent the book, the second two numbers represent the map, the third three numbers represent the parcel, the fourth character is to identify a split of the original parcel and is a computer check digit for accuracy. The number should be placed on all payments and letters to speed processing.
Taxes are calculated based on a rate applied to the value of the property; this is ad valorem tax. The tax rate is a combination of the rates of all the jurisdictions that establish a property tax where a property is located (area code), such as Cochise County, city, school district or special districts such as a fire district tax rate. Arizona has a Primary Tax Rate and a Secondary Tax Rate. Primary taxes are levied to fund the operating expenses of a jurisdiction and the rate is applied to each $100 Assessed Limited Cash Value of a property. Secondary taxes are levied to fund special districts such as fire districts and other voter-approved items, for example, bonds and budget overrides. This rate is applied to each $100 of the Assessed Full Cash Value of a property.
State Aid to Education is a reduction for homeowners (owner-occupied property) of Primary Property Tax levied by school districts in their area. The taxpayer must live in the home to receive this reduction. This amount will be reimbursed to each school district from the State through the County Treasurer. The percentage paid by the State is determined by the Arizona Legislature and changes as they make changes to the State budget.
Contact the Assessor's Office. That office can help a property owner through the appeals process. An appeal is on the value of the property - not the tax. The appeal process begins when the property owner receives the notice of value - not when the property owner receives the tax notice. Taxes are based on assessed values and tax rates. The Assessor establishes the assessed value of the property and each taxing jurisdiction establishes its rate. These tax rates change annually as each jurisdiction establishes its budget and the property assessed values can change each year as well as the market changes.
According to state law, once the delinquency date has passed, simple interest starts to accrue at 16% per year prorated monthly. Whether paid on the last day of the month or the first day of the month, 1.333% will be due each month on the amount of tax delinquent. After the May 1 delinquent date, if taxes are not paid before the following January, an additional 5% (minimum $5) penalty is assessed. In February, all delinquent taxes will be offered for sale at the annual Tax Lien Sale. This is a sale of the County lien on delinquent parcels - not a sale of property. Once a property is in the tax lien sale it is considered a "back tax parcel". After 3 years from the date of the tax lien sale, the purchaser of the tax lien can foreclose on the lien and acquire the property.
Arizona law requires the tax lien sale to be held each February. The date for the Cochise County tax lien sale will be posted on the Cochise County Treasurer's page prior to the month of February.
Simple interest of 16% per year prorated by the month is charged the same as real property once taxes are delinquent. The Sheriff is responsible for the collection of personal property taxes and sells property if necessary. Since personal property is movable, consisting primarily of mobile homes and commercial business equipment, the collection process is expeditious.