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Property tax · 3 statesProperty tax due dates by state: installments, delinquency, interest and the lien

Property taxes follow each state's calendar, and a closing near a delinquency date needs a clear answer on who pays. Arizona: the lien attaches January 1; half is due October 1 and delinquent after November 1 at 5 p.m., the other half due March 1 and delinquent after May 1 at 5 p.m.; delinquent taxes bear 16% simple interest a year, none if the full year is paid by December 31 (A.R.S. §§42-17153, 42-18052, 42-18053). Oklahoma: taxes are due November 1; unless at least half is paid before January 1 the whole year is delinquent then, and the rest is due before April 1; interest is 1.5% a month capped at 100% of the tax, and the tax is a lien for seven years (68 O.S. §§2913, 3101). Alabama: taxes are due October 1 and delinquent if not paid before January 1; the state, county and city have liens from October 1 that are superior to all other liens; delinquent taxes bear 12% a year (Ala. Code §§40-1-3, 40-5-9, 40-11-4).

Each state's calendar

  1. Arizona (§§42-17153, 42-18052)

    Lien January 1; delinquent after November 1 and May 1; 16% a year.

  2. Oklahoma (68 O.S. §§2913, 3101)

    Due November 1; half before January 1, rest before April 1; 1.5% a month; seven-year lien.

  3. Alabama (§§40-1-3, 40-11-4)

    Due October 1; delinquent if not paid before January 1; superior lien from October 1; 12% a year.

What the TC does around a tax date

  • Ask the title company which installments are paid as of the closing date.
  • If closing falls just before a delinquency date, confirm in writing who pays the installment.
  • Tell the buyer when the next installment is due and whether their lender escrows taxes.

Questions about property tax due dates

Which states split property tax into two installments?

Among these states, Arizona (October 1 and March 1, A.R.S. §42-18052) and Oklahoma (at least half before January 1, the rest before April 1, 68 O.S. §2913) allow two installments; Alabama taxes are due October 1 and delinquent if not paid before January 1 (Ala. Code §40-11-4).

When does the property tax lien attach?

January 1 of the tax year in Arizona (A.R.S. §42-17153) and October 1 in Alabama (Ala. Code §40-1-3); in Oklahoma the tax is a lien for seven years from the date it became due and payable (68 O.S. §3101).

State guides

Add each state's tax dates as dated tasks on the deal in ClosingCode.

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Sources: A.R.S. §§42-17153, 42-18052, 42-18053 (azleg.gov); 68 O.S. §§2913, 3101 (oklegislature.gov); Ala. Code §§40-1-3, 40-5-9, 40-11-4 (alison.legislature.state.al.us); all 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.