Property tax + homestead exemption in Arizona

Arizona at a glance

Arizona is home to about 957,784 foreign-born residents (13.0% of the state’s 7,378,838 people) and 2,313,806 residents of Hispanic or Latino origin (31.4%), per the U.S. Census Bureau’s American Community Survey (2024 5-year estimates). The procedures below apply to everyone in Arizona regardless of immigration status unless noted.

Effective rate in Arizona

0.48% of home value per year (2024) — the effective property tax rate on owner-occupied housing in Arizona: property taxes actually paid as a share of owner-occupied home value, per Tax Foundation’s Property Taxes by State and County, 2026 (published March 2026, based on U.S. Census Bureau American Community Survey data). Arizona ranks 47th of the 50 states (1st = highest effective rate).

This means: at that statewide average, a $300,000 home would pay about $1,440/year in property taxes (0.48% × $300,000). An effective rate averages all property taxes paid, including county and municipal levies, and excludes taxes paid by businesses and renters; your actual bill depends on your local rates, assessment and exemptions.

Homestead Exemption in Arizona

Homestead exemption in Arizona — verified rules
Available to all owners?YES — general benefit
The benefitHomeowner Rebate: the state pays up to 40% of the primary school district tax (capped at $600/year) on owner-occupied homes
How to applyAutomatic on the tax bill once the assessor classifies the home as a primary residence — no application
If you only have an ITINNO SSN required — No application exists, so no SSN is collected
Verifywww.azleg.gov

Verified 2026-06-10 against the state revenue department and official forms. Rules changed in several states in 2024-2026 — confirm before filing.

How to apply

  1. Buy the home: closing completed with title + ITIN or SSN
  2. Notify county assessor: change of ownership triggers new valuation
  3. Apply for Homestead: use the form and office in the table above; the filing deadline is set by state law, so confirm it with the sources in the table’s Verify row or with your county assessor
  4. Verify eligibility: primary residence, not second home
  5. Receive discount: applied on your next tax bill

Other exemption categories to ask about

Ask the county assessor whether this state offers separate exemptions or credits for the groups below, and on what terms (age, income, disability rating); those rules are set by state law.

  • Seniors (65 and older)
  • People with disabilities
  • Veterans
  • Surviving spouses

Tax payment

If you have a mortgage

If your home has a mortgage, the lender usually collects your property tax and homeowner’s insurance along with the loan payment, through an escrow account. Your monthly payment then has four parts — loan principal, interest, property-tax escrow and insurance escrow — often written as PITI.

The lender holds the escrow portion and pays the tax and insurance bills directly when they fall due, so you pay in twelve instalments instead of one or two lump sums. Two things follow that are worth knowing:

  • You still get the bill information. Your servicer must send an annual escrow account statement showing what it collected and what it paid out. Check that the tax actually was paid — the liability stays yours.
  • Your payment changes when the tax bill or premium changes. After a reassessment or a rate change the servicer recalculates the escrow, which is why a monthly payment can rise without the loan itself changing. A homestead exemption you qualify for should lower it, but only once the exemption is on the assessor’s roll.

If you DON’T have a mortgage

You pay directly to county:

  • By mail
  • Online (county site)
  • In person at County Treasurer office

Deadlines

Late-payment penalties, interest, and when unpaid tax can lead to a tax lien, tax sale or foreclosure are set by state law and differ from state to state. Ask the county treasurer or tax collector for your due date and for the charges that apply after it.

For ITIN immigrants

  1. Buying property with ITIN: lender acceptance of an ITIN varies — ask each lender directly
  2. Register for property tax: use ITIN
  3. Apply for homestead: same form as any owner
  4. Pay taxes: in your name, account in your name
  5. Benefits: same legal protection as any owner

Last verified: 2026-09-24.

General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a licensed immigration attorney or other appropriate professional.