Pima County, Arizona

Parcels are subject to long-range planning, comprehensive plans, and the Maeveen Marie Behan Conservation Lands System, which govern land use and development standards.

Ongoing regulatory framework.

Property taxes are billed annually. First half installments are due October 1 (delinquent November 3); second half installments are due March 2 (delinquent May 1). Full payment is due December 31.

2025-2026 tax cycle.

The Pima County Assessor identifies, lists, and values all real property. Residential property values are determined using a comprehensive approach, grouping properties into Economic Districts and neighborhoods to calculate Full Cash Value (FCV).

Tax Year 2025 assessment cycle.

The tax is calculated by multiplying the Net Assessed Value (NAV) of the property by the primary tax rate. For Fiscal Year 2027, the Pima County primary levy rate is 4.2733 per $100 of NAV. The NAV is determined by the County Assessor based on statutory assessment ratios applied to the Full Cash Value.

Fiscal Year 2027 (2026 Tax Levy) per A.R.S. § 42-17151.

applies when — Applies to primary residences owned by individuals meeting specific age, income, and residency requirements.

Provides a 'freeze' on the valuation of the property for tax purposes, limiting the growth of the property tax burden for eligible seniors.

Administered by the Arizona Department of Revenue.

applies when — Applies to parcels located within a planned community or condominium association.

Parcels are subject to regulations regarding assessment increases, penalties, architectural review, and resale disclosure requirements as defined by the Arizona Condominium Act and Planned Communities statutes.

Regulated under the Arizona Condominium Act and Planned Communities statutes (enacted 1994).

applies when — Applies to residential property secured by a deed of trust containing a power of sale clause.

Allows for nonjudicial foreclosure without court intervention. Requires recording a Notice of Sale and mailing it to the trustor. Includes a right to reinstate the loan prior to the sale and specific statutory timelines, such as a 91-day period for scheduling the sale post-recording.

Governed by Arizona statutes regarding deeds of trust and power of sale.

The tax is calculated by applying an assessment ratio to the property's Limited Property Value (LPV). For primary residential property (Class 3), the assessment ratio is 10%. The formula is: (Limited Property Value) x (Assessment Ratio) = Net Assessed Value; then (Net Assessed Value) x (Local Tax Rate) = Total Tax Liability.

Governed by A.R.S. 42-12001 et seq. and A.R.S. 42-12010.

applies when — Applies to parcels located within a planned community or condominium association

Imposes regulations on property use, architectural design, assessment obligations, and resale disclosure requirements as defined by the Arizona Condominium Act and Planned Communities statutes.

Regulated under the Arizona Condominium Act and Planned Communities statutes (enacted 1994).

applies when — Applies to residential property secured by a deed of trust containing a power of sale clause

Allows for non-judicial foreclosure without court intervention. Requires recording a notice of sale and providing notice to the trustor. Includes a right to reinstate the loan prior to the sale.

Governed by Arizona statutes regarding deeds of trust and power of sale.

Property tax is calculated using the formula: (Full Cash Value or Limited Property Value) x Assessment Ratio = Net Assessed Value. The Net Assessed Value is then multiplied by the local tax rate. For primary residential property (Class 3), the assessment ratio is 10%.

Governed by A.R.S. 42-12001 et seq. and A.R.S. 42-12010.

≈ $37,339/yr on a $373,393 median

applies when — Applies to any real property parcel with delinquent county ad valorem property taxes remaining unpaid after statutory delinquency deadlines (November 1 and May 1).

The county treasurer sells a tax lien certificate via public auction to the investor bidding the lowest annual rate of interest (ranging from 16% down to 0% per annum under A.R.S. § 42-18114). The tax lien constitutes a first and prior lien on the parcel, senior to all mortgages and deeds of trust. The property owner retains a statutory 3-year right of redemption running from the date of the auction sale. To redeem, the parcel owner must pay all delinquent principal taxes, accrued interest at the auction-determined rate, and statutory administrative fees. If unredeemed after 3 years, the certificate holder may institute a superior court judicial action to foreclose the right of redemption and receive a fee simple Treasurer's Deed.

A.R.S. §§ 42-18101 through 42-18208.

Requires state and local governments to provide just compensation to parcel owners if the enactment or enforcement of any land-use law or zoning regulation reduces the existing fair market value of the parcel. Conversely, imposes strict municipal requirements for development agreements, waivers, and rezonings: local governments commonly condition discretionary rezoning, variances, or parcel permits upon the property owner executing a statutory 'Prop 207 Waiver', which waives parcel-level diminished value claims against future local zoning enforcements.

A.R.S. §§ 12-1131 through 12-1138, codified via voter approval of Proposition 207 in 2006.

applies when — Applies to parcels situated within Active Management Areas (AMAs) designated by the Arizona Department of Water Resources (ADWR) — Phoenix, Pinal, Tucson, Prescott, and Santa Cruz AMAs.

Prohibits recorded subdivision platting, issuance of residential public reports, and initial construction permitting unless the developer or municipal provider demonstrates a 100-Year Certificate of Assured Water Supply (CAWS) or a Designated Assured Water Supply (DAWS). If physical groundwater supplies are uncommitted or over-allocated, parcels cannot obtain residential subdivision approvals unless enrolled in the Central Arizona Groundwater Replenishment District (CAGRD) to pay annual replenishment taxes and assessments per acre-foot of pumped groundwater, significantly impacting development capacity and parcel carry costs.

Arizona Groundwater Management Act of 1980; A.R.S. §§ 45-401 through 45-704; ADWR Assured and Adequate Water Supply Rules (A.A.C. R12-15-701 et seq.).

applies when — Applies to parcels subject to recorded covenants, conditions, and restrictions (CC&Rs) administered by a planned community association under the Arizona Planned Communities Act.

The association holds an automatic statutory lien against the parcel from the date an assessment becomes due (A.R.S. § 33-1807). Delinquent regular assessments may be foreclosed non-judicially or judicially if the balance is at least $1,200 or 12 months delinquent. Late charges are statutorily capped at the greater of $15.00 or 10% of the unpaid assessment installment (A.R.S. § 33-1803). State law overrides conflicting CC&Rs to preserve specific homeowner parcel rights: associations cannot prohibit solar energy devices (A.R.S. § 33-1816), deployment of the American flag or first responder flags (A.R.S. § 33-1808), political signage within specified pre-election windows, or parking of public safety emergency vehicles on driveways.

Arizona Planned Communities Act, A.R.S. §§ 33-1801 et seq.; condominium parcels parallel these protections under the Arizona Condominium Act, A.R.S. §§ 33-1201 et seq.

applies when — Applies to parcels situated within the territory in the vicinity of a military airport or ancillary military facility as delineated by official Arizona Department of Transportation (ADOT) boundary maps.

Mandates explicit statutory notice on parcel sales regarding high-noise levels (sound decibel contours exceeding 65 Ldn) and accident potential zones (clear zones and APZ I/II). In addition to seller disclosure mandates, statutory land-use compatibility controls restrict local zoning from permitting high-density residential developments or noise-sensitive construction that would interfere with military flight paths, and recorded covenants may require enhanced acoustic insulation standards.

A.R.S. §§ 28-8481 through 28-8486, originally established under Laws 2001, Ch. 343.

applies when — Applies to parcels situated within mapped earth fissure study areas designated by the Arizona Geological Survey (AZGS), primarily within alluvial basins experiencing groundwater subsidence.

State law mandates that the Arizona State Land Department and Arizona Department of Real Estate (ADRE) maintain maps of earth fissures and disclose their proximity. Sellers must disclose known fissures intersecting or adjacent to the parcel. Fissures severely constrain structural engineering, destabilize residential foundations, create drainage capture hazards, and complicate title insurability and private septic permitting under county flood and drainage regulations.

A.R.S. § 27-152.01 (AZGS mapping duties) and A.R.S. § 32-2117 (public dissemination of maps by ADRE).

applies when — Applies to residential parcels situated in unincorporated county territory that are not part of an approved platted subdivision of five or more parcels.

Requires a seller of 5 or fewer parcels of unsubdivided land to execute, record, and provide a statutory 'Affidavit of Disclosure' to the purchaser at least 7 days before closing. The affidavit legally discloses parcel-binding facts: legal and physical access, public road maintenance responsibilities, availability of public sewer versus septic/on-site wastewater treatment facilities, legal water availability or haul-water conditions, presence of FEMA Special Flood Hazard Areas, fissures, and surrounding utility or agricultural easements. The buyer retains a non-waivable statutory right to rescind the purchase within 5 days of receipt.

A.R.S. § 33-422, enacted to protect rural/peri-urban parcel buyers from infrastructure deficits and access isolation.

Mandates that transferors disclose all known, material, latent defects and conditions affecting parcel value, habitability, or desirability that are not readily observable to a prudent buyer. Enforced through the state-standard Residential Seller's Property Disclosure Statement (SPDS) framework under Arizona real estate common law (Hill v. Jones), complemented by A.R.S. § 32-2156 which limits stigmatized-property liability (e.g., non-disclosure of deaths, felonies, or HIV/AIDS status cannot give rise to civil actions). Failure to disclose material latent conditions creates direct causes of action for fraudulent concealment, negligent misrepresentation, or contractual rescission.

Established in Hill v. Jones, 151 Ariz. 81, 725 P.2d 1115 (App. 1986); integrated with statutory broker and principal disclosure constraints under A.R.S. Title 32, Chapter 20.

applies when — Parcels of two and one-half acres or less utilized and intended as a single one-family or single two-family dwelling securing a purchase-money or qualifying deed of trust/mortgage.

Bars lenders from seeking or obtaining a post-foreclosure deficiency judgment against the trustor/mortgagor if the proceeds of the trustee's sale or judicial foreclosure are insufficient to satisfy the outstanding mortgage debt balance. The security interest is limited exclusively to the real property itself, extinguishing personal borrower liability for outstanding note balances post-sale.

A.R.S. § 33-814(G) for non-judicial trustee's sales and A.R.S. § 33-729(A) for judicial purchase-money foreclosures.

applies when — Applies to any residential parcel encumbered by a recorded Deed of Trust containing a power-of-sale clause upon uncured borrower default.

Authorizes non-judicial foreclosure via Trustee's Sale without judicial supervision. The trustee must record a Notice of Trustee's Sale in the county recorder's office and serve the trustor by certified mail within 30 days. The sale cannot occur until at least 91 calendar days after the recording date. The trustor holds a statutory right of reinstatement by paying delinquent principal, interest, late charges, and allowable trustee costs up to 5:00 PM MST on the last business day prior to sale. Non-judicial sales extinguish all post-sale statutory redemption rights (there is zero post-sale redemption period).

A.R.S. §§ 33-801 through 33-821; governs power-of-sale mechanics statewide in lieu of judicial foreclosure under A.R.S. §§ 12-1561 et seq.

applies when — Applies to an individual or married couple residing in Arizona who holds ownership and occupies a dwelling or mobile home as a primary residence.

Exempts up to $400,000 of equity in an owner-occupied primary dwelling from attachment, execution, and forced sale arising from unsecured civil judgment liens. The exemption attaches automatically by operation of law without requiring a recorded declaration. Per A.R.S. § 33-964(B), recorded money judgments create a subordinate statutory lien on the homestead parcel, but execution is barred unless parcel equity exceeds $400,000 above senior consensual liens (mortgages/deeds of trust). Does not shield against ad valorem property taxes, mechanics liens, or consensual purchase/refinance deeds of trust.

A.R.S. §§ 33-1101 et seq., amended by Laws 2021, Ch. 368 (HB 2617), raising the exemption limit from $150,000 to $400,000 effective January 1, 2022.

Imposes primary and secondary ad valorem taxes based on Limited Property Value (LPV). Formula: Net Assessed Value (NAV) = LPV × Assessment Ratio (10.0% for Class 3 owner-occupied under A.R.S. § 42-12003 and Class 4 residential rental under A.R.S. § 42-12004). Annual tax liability = (NAV / 100) × Aggregate Local Tax Rate. LPV annual statutory growth is capped at 5% over the previous year's LPV or Full Cash Value (FCV), whichever is lower (Rule A, A.R.S. § 42-13301 / Prop 117). Qualified Class 3 parcels receive the Additional State Aid for Education tax credit (rebatable primary school tax reduction up to statutory caps per A.R.S. § 15-972).

A.R.S. Title 42, Chapters 11–17; assessment ratio unified at 10% pursuant to Ariz. Sess. Laws; Proposition 117 effective tax year 2015 established LPV as universal base for both primary and secondary levies.

≈ $37,339/yr on a $373,393 median