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How does my Maricopa County property tax bill work?
- Annually, cities, school districts, special taxing districts and Maricopa County establish their own tax levy, or the amount of taxes that will be billed.
- Annually, the Maricopa County Assessor determines the “Full Cash” and “Limited Property” values used to determine the assessed values on the tax bill calculations.
- Annually, the tax rate is calculated based on the tax levy and assessed values.
- Tax Levy: The total amount that will be billed in property taxes.
- Assessed Value: An amount determined by the Assessor’s office and is used in the calculation of the tax bill of a property owner.
- Tax Rate: A rate is developed by dividing the total tax levy by the total assessed value in order to determine each property tax payer’s share of the levy.
Property Tax Bills
- The Maricopa County Treasurer sends out the property tax bills for local jurisdictions, this includes the county, cities school districts, special taxing districts and the state (not just Maricopa County) based on the assessed values and the calculated rates.
- The Maricopa County Supervisors only control a small portion of the property tax bill.
- The School District taxes are the largest portion of the property taxes, followed by cities, the community college districts, special districts and the State.
County Controlled Property Taxes
County Controlled Property Taxes make up only 11.7% of Total Property Taxes
*County Special Districts: Flood Control and Library Districts
County Controlled Property Taxes Billed
FY 2014 Maricopa County County Controlled Property Taxes Billed
(Including New Property)
County Controlled Tax Levy History
Maricopa County County Controlled Tax Levy History
FY 2004 - FY 2014
Net Assessed Value
Primary Net Assessed Value
Relationship between Property Values and Taxes
- Prior to the economic downturn, property values were increasing annually, reaching a high of $58 billion in assessed value in fiscal year 2009.
- In addition, new construction was added to the rolls each year, also increasing the assessed value to be taxed.
- Both these helped keep the tax rate down.
Average Homeowner Tax Bill
$13.63 Reduction to FY 2014 County-Controlled Property Tax Bill for Average Homeowner
Tax Resources and Information