Property Tax

Arizona law provides authority for the valuation and taxation of real and personal property to fund local government budgets, schools, community colleges, and special taxing districts. The Arizona property tax system is administered jointly by the Arizona Department of Revenue (Department) and the 15 county assessors and treasurers.

Arizona Department of Revenue
Local Jurisdictions District
Property Tax Unit
1600 West Monroe Street
Phoenix, AZ 85007-2650
[email protected]


Property tax appeals, exemptions, and relief programs are administered at the county level. Accordingly, please contact the County Assessor of the county in which the subject property is located. The County Assessor will be able to answer questions and provide the necessary forms and instructions to file an appeal or to apply for exemptions or other property tax relief programs.


Property Valuation

Property in Arizona is classified and valued in each county by the County Assessor, with the exception of centrally valued property, such as airlines, mines, railroads, and utilities, which are valued by the Department.


Property Taxation

Property taxes are collected and distributed by the County Treasurer. Contact the County Treasurer where the property is located for payment options and online services.


County Websites

Links to county websites and other services may be found on the Arizona Association of Counties website.


Property Tax Refund Credit for Income Taxes (Form 140PTC)

If you have questions regarding Form 140PTC (Property Tax Refund Credit Form), contact the Department at (602) 255-3381 or [email protected].



Arizona Administrative Code

Arizona Constitution

Arizona Revised Statutes

Arizona State Board of Equalization

County Assessor Contact Information

County Treasurer Contact Information

Map of Arizona Counties and County Seats

Property Tax Forms