When are Arizona property taxes due, and how does escrow handle them?

What are the due dates for the 2026 tax bill?

Arizona law sets the same schedule in every county. When a delinquency date falls on a weekend or legal holiday, the deadline moves to 5 p.m. on the next business day.

A.R.S. §42-18052, retrieved October 20, 2026. Weekend dates applied by us under subsection D. Confirm the posted deadline with your county treasurer before you pay.

If you pay the whole year's tax by December 31, no interest is charged on the first half, even when it was paid after November 1 (A.R.S. §42-18053). After a delinquency date, interest runs from that date at a rate set in the same statute, and a part of a month counts as a full month.

Why does an unpaid tax bill matter so much?

Arizona property tax is a lien on the property that attaches on January 1 of the tax year, and it ranks ahead of almost every other lien, including a mortgage (A.R.S. §42-17153). That's why lenders and escrow companies watch the tax bill closely during a purchase.

How does an escrow account pay my property taxes?

The Consumer Financial Protection Bureau describes an escrow (or impound) account as an account your lender sets up to pay certain property costs. Part of each monthly mortgage payment goes into it, and your servicer pays the tax bill and insurance premium for you, so you don't face one or two large bills a year. Many lenders require escrow for taxes and insurance.

• At closing, the servicer can collect enough to cover taxes and insurance from when they were last paid up to your first payment, plus a cushion of no more than one-sixth of the year's estimated escrow payments (Regulation X, 12 CFR §1024.17).
• Each month, the escrow part of your payment is generally one-twelfth of the year's expected tax and insurance bills, plus any cushion.
• Once a year, the servicer reviews the account. Taxes and insurance premiums change, so your escrow payment and total monthly payment can change too.

If your loan has no escrow account, the due dates above are yours to track. The CFPB warns that unpaid property taxes can lead to penalties or a tax lien, and that a lender can add an escrow account to your loan or add the unpaid amount to your balance.

How are property taxes handled when I buy a home?

Because the tax lien covers the whole calendar year but the bill is paid in two halves, escrow usually splits the year's tax between buyer and seller as of the closing date. You'll see it on page 3 of your Closing Disclosure:

• Adjustments for items paid by seller in advance: costs the seller already paid that you reimburse.
• Adjustments for items unpaid by seller: taxes and fees the seller owes for their time in the home that you'll pay later, so the seller credits you now.

Which line applies depends on whether the current half was paid before closing. A closing between October and early November is a good time to ask the escrow officer directly: "Has the first half been paid, and who pays it?" Your purchase contract controls how taxes are split.

Where do I check a home's tax bill?

Look up the parcel on the county treasurer's site. On a Maricopa County bill, the six-digit area code shows the school district (first two digits), the city or town (next two), and special districts (last two). Special district charges can be figured on acreage, value or frontage rather than the home's value, so read that section line by line. See how Arizona property taxes are calculated and what a special district tax is.

Plan for the tax line in your monthly budget

Property taxes are part of the monthly payment when you escrow, and they differ a lot from home to home, even on the same street. Seeing each home's actual tax figure before you tour avoids surprises at the escrow analysis.

A free account shows every home for sale that fits the monthly payment you're comfortable with, each with its real property taxes, HOA dues, estimated homeowners insurance, and mortgage insurance when it applies, plus its own closing cost estimate and APR disclosure.

Searching is free, and we never sell your information or pass it to other lenders or marketers. Only Rebel Rate Mortgage, Inc. contacts you, and only about your own search.

Related: Arizona property tax by city · what's on a Loan Estimate · HOA fees at closing · payment calculator with taxes and HOA · more questions.

General information, not tax or legal advice. Your county treasurer's records and your purchase contract control.

More Arizona home buyer questions · Calculators · Homes by monthly budget · All Arizona cities

Sources

• Arizona Revised Statutes §42-18052 (property tax due dates and times; delinquency) (retrieved October 20, 2026)
• Arizona Revised Statutes §42-18053 (interest on delinquent taxes; exceptions) (retrieved October 20, 2026)
• Arizona Revised Statutes §42-17153 (lien for taxes; when it attaches) (retrieved October 20, 2026)
• Consumer Financial Protection Bureau, What is an escrow or impound account? (last reviewed Sep 11, 2024; retrieved October 20, 2026)
• Consumer Financial Protection Bureau, Regulation X, 12 CFR §1024.17 (escrow accounts) (retrieved October 20, 2026)
• Consumer Financial Protection Bureau, Closing Disclosure explainer (adjustments, prepaids and initial escrow payment; retrieved October 20, 2026)
• Maricopa County Treasurer, Understanding your tax bill (retrieved October 20, 2026)

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