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.
Arizona Department of Revenue
Local Jurisdictions District
Property Tax Unit
1600 West Monroe Street
Phoenix, AZ 85007-2650
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 taxes are collected and distributed by the County Treasurer. Contact the County Treasurer where the property is located for payment options and online services.
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
Arizona Administrative Code
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