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Arizona · A.R.S. §§42-17153, 42-18052–42-18056Arizona property taxes at closing: the January 1 lien, the two halves and the delinquency dates

An Arizona property tax is a lien on the assessed property that attaches on January 1 of the tax year and is prior to all other liens except the state's and liens for taxes of other years; it stays until the taxes, penalties, charges and interest are paid, title vests in a tax-sale purchaser, or a certificate of removal and abatement is issued (A.R.S. §42-17153). Half the tax is due on October 1 and delinquent after November 1 at 5:00 p.m.; the other half is due the following March 1 and delinquent after May 1 at 5:00 p.m.; a total tax of $100 or less is due October 1 and delinquent after December 31; a delinquency date on a weekend or holiday moves to 5:00 p.m. the next business day (§42-18052). Delinquent taxes bear 16% simple interest a year, counting a fraction of a month as a whole month, but no interest is collected if the full year is paid by December 31 or the delinquency was caused by an assessor or treasurer error; with the board of supervisors' approval, the treasurer may waive interest and penalties once per property for a delinquency in the year after a mortgage or deed of trust is released (§42-18053). When the lender pays the taxes, the treasurer sends the owner a tax statement before November 1, and after a change of owner mails it to the new owner at the property address; liability doesn't depend on anyone receiving a statement (§42-18054). Before an installment is delinquent, the treasurer accepts partial payments of at least 10% of the installment and $10 (§42-18056(A)).

The rules

  1. 1. Lien (§42-17153)

    Attaches January 1 of the tax year; ahead of other liens except the state's and other years' taxes.

  2. 2. First half (§42-18052)

    Due October 1; delinquent after November 1 at 5 p.m.

  3. 3. Second half (§42-18052)

    Due March 1; delinquent after May 1 at 5 p.m.

  4. 4. Interest (§42-18053)

    16% simple a year; none if the full year is paid by December 31.

  5. 5. After a payoff (§42-18053(C))

    One-time waiver for a delinquency in the year after the loan is released, with board approval.

  6. 6. Tax statements (§42-18054)

    Sent to the owner before November 1, then to a new owner at the property address.

What the TC can do

  • Ask the title company for the tax status and which halves are paid as of the closing date.
  • If closing falls near November 1 or May 1, confirm who pays the installment before 5 p.m. on the delinquency date.
  • After closing, remind the buyer that the tax statement goes to the property address and the bill doesn't wait for it.
  • Ask the buyer's lender whether the loan escrows property taxes; on a cash purchase, tell the buyer the bills come to them directly.

Questions about Arizona property taxes

When are Arizona property taxes due?

Half is due October 1 and delinquent after November 1 at 5:00 p.m.; the other half is due March 1 and delinquent after May 1 at 5:00 p.m. A tax of $100 or less is due October 1 and delinquent after December 31 (A.R.S. §42-18052).

When does the Arizona property tax lien attach?

On January 1 of the tax year, and it is prior to all other liens except the state's and liens for taxes of other years (A.R.S. §42-17153(C)).

Related guides

Add the November 1 and May 1 tax dates as dated tasks on the deal in ClosingCode.

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Source: A.R.S. §§42-17153, 42-18052, 42-18053, 42-18054 and 42-18056 (azleg.gov, read October 29, 2026).

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.