Taxes less than $100 are due October 1st. (Delinquent after 5 pm, December 31st and will incur interest from November 1st).
Taxes more than $100 may be paid in 2 installments:
- 1st half taxes are due October 1st. (Delinquent after 5 pm, November 1st).
- 2nd half taxes are due March 1. (Delinquent after 5 pm, May 1st).
Alternatively, you may pay your taxes in full: Full Year taxes are due by December 31st. Full-year payments received after December 31st. (*Delinquent after 5 pm. December 31st and will incur interest from November 1st).
Each taxpayer is responsible for paying the taxes due. The penalty for late payment is an annual 16% prorated monthly as of the first day of the month in accordance with ARS § 42-18053. Interest cannot be waived. Additional fees may apply.
Due dates and times are based on the Treasurer's main office in Florence's hours of operation and observed legal holidays. Satellite offices may be closed. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5 pm on the next business day.
Pinal County Board of Supervisors approves Tax Rates and Levies for the current tax year. The Board of Supervisors sets the tax rates for ONLY Pinal County, Pinal County Library District, Pinal County Flood Control District and Fire District Assistance Tax. It is important to notify the Assessor prior to August if you have a change of address to ensure prompt delivery of the tax statement.
After the rates are set in August, current-year tax bills are mailed to the current owner of record per the Assessor's Office in September. Mortgage companies will contact the Treasurer's office to obtain the information required for processing a payment; the mortgagor will receive a card for tax information purposes only. Arizona Revised Statutes do not require the Treasurer to mail a tax bill; the notice is mailed as a courtesy to taxpayers. Tax payment information and printable coupons are available online through the Treasurer Website www.pinalcountyaz.gov/treasurer or mobile app. It is the responsibility of the property owner to pay their taxes each year and ensure that the Assessor has the correct mailing address. A change of address with the post office is only good for a year, and is not guaranteed to catch all mail. Addresses can be verified or updated at www.pinalcountyaz.gov/assessor or call the Assessor's office at 520-866-6361.
The first half taxes and full-year tax notices of $100 or less are payable on the first day of October. Taxpayers will not be penalized if the payment carries a postmark of November 1st.
The first half taxes become delinquent if not paid by 5 pm on November 1st of each year. Taxpayers will not be penalized if the payment carries a postmark of November 1st. Taxpayers also has the option to pay Full year taxes by December 31st with no interest or penalty on first half taxes due November 1st.
Taxes may be paid in full by December 31st without interest or penalty on first half taxes that would have been due November 1st. Taxpayers will not be penalized if the payment carries a postmark of December 31st. A delinquent notice will be mailed in early December for prior year taxes that remain unpaid. Property owners are notified that property with delinquent taxes will be offered at a Tax Lien Sale if unpaid. December 31st is the final day to sub-tax existing tax liens.
January / February
The auction website will temporarily close in preparation for the Online Tax Lien Sale. Approximately two weeks before the Tax Lien Sale date, the online Tax Lien Sale website will be re-opened and available for parcel viewing and bidding. A list of properties with prior years' delinquent taxes to be offered at the Online Tax Lien Sale will be published in the newspaper of record for the county for the required amount of time.
1099's will be mailed to bidders for interest earned on certificates of purchase in the prior year.
The Online Tax Lien Sale will be open to the public for the purchase of Tax Lien Certificates. Bidders must be registered at least one day prior and have verified funds deposited prior to the sale in order to bid on the property.
The second half taxes are payable on the first day of March.
The second half taxes become delinquent if not paid by 5 pm on May 1st of the following year.