How are property taxes determined?

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.

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1. When will I receive a tax notice?
2. When are property taxes due?
3. I have a mortgage. Will you send my mortgage company a notice?
4. What should I do if I did not receive my tax notice?
5. I sold my property but I received the tax notice. What should I do?
6. I own a mobile home. Why did I get two tax notices?
7. How can I make my payment? Can I use a credit card?
8. Where should I send my payment?
9. To whom should I make my check payable?
10. If I am unable to pay my taxes at this time, can I make partial payments?
11. Where is the Treasurer’s office located?
12. What are the Treasurer’s office hours?
13. How do I change my address?
14. How do I apply for widow exemptions or other exemptions of taxes?
15. How do I change the ownership name on real property?
16. What is a parcel number?
17. What time period do taxes cover?
18. How are property taxes determined?
19. What is State Aid to Education?
20. What if I think my taxes are too high?
21. What happens if real property taxes become delinquent?
22. When is the tax lien sale?
23. What happens when personal property tax is delinquent?