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 If taxes are paid in full by December 31st, any interest accrued after November 1st is no longer applicable.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.