Skip to main content

ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Businesses in Arizona
  • Property Tax
  • Businesses in Arizona
    • Collections
    • Bingo in Arizona
    • Corporate Income Tax
      • Corporate Audit
      • Making Payments and Filing Extensions
    • Government Property Lease Excise Tax (GPLET)
      • GPLET Average Property Tax Rates
      • GPLET Information
      • Lease Compliance Check
      • Lessor Database
      • Rate Information
    • Interest Rates
    • Legal Research
    • Liquor Luxury Tax
    • NAICS Code and Descriptions
    • Nexus Program for Corporate Income Tax
    • Property Tax
      • Property Tax FAQs
      • Property Tax Publications
        • Assessment Procedures Library (alphabetical)
        • Assessment Procedures Library (by type and class)
    • Tobacco Luxury Tax
      • Arizona Cigarette Stamp Guide
      • Arizona Luxury Tax Online
      • Tobacco Luxury Tax FAQs
      • Tobacco Luxury Tax Notices
      • Tobacco Tax Fraud & Criminal Investigations
    • Transaction Privilege Tax (TPT)
    • Voluntary Disclosure Program
    • Withholding Tax
      • Employer Withholding Filing Obligations
      • Withholding Exceptions
      • Withholding FAQs
      • Withholding Tax Audits

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 districts. The Arizona property tax system is administered jointly by the Arizona Department of Revenue (Department) and the 15 county assessors and treasurers.

CONTACT INFORMATION
Arizona Department of Revenue
Local Jurisdictions District
Property Tax Unit
1600 West Monroe Street
Phoenix, AZ 85007-2650
(602) 716-6843
[email protected]

 

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), click the links below.

For general account questions, contact [email protected].

If you have questions regarding taxability under this program, contact [email protected].

Please note, the Property Tax Unit is not the correct contact for this program.

Form 140PTC Information Card

Form 140PTC (fillable) and instructions

 


 

Resources

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

Print Friendly, PDF & Email
Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers