The local tax guide · Arizona
Maricopa County
property tax, explained.
A Maricopa Notice of Value and a tax statement answer different questions. The notice describes valuation and classification; the statement applies your parcel’s taxing districts and shows the amount billed.
Sources reviewed
Follow the dollars
The assessed base is smaller than the property value
Suppose the record already shows $30,000 of net assessed limited property value. At a hypothetical combined rate of $10 per $100, gross tax is $30,000 ÷ 100 × $10 = $3,000. Entering an unreduced $300,000 LPV instead would produce $30,000—ten times this illustration. Use the assessed field rather than guessing which value to reduce.
Gross annual percentage-based tax before state aid, credits, limitations, special charges, penalties or interest. It may differ from the net bill; no relief is automatically applied.
Use the inputs from your record
Maricopa County tax calculator
Annual illustration
$3,000.00
Using the starting example inputs.
- Taxable base
- $30,000.00
- Value-based tax
- $3,000.00
Gross annual percentage-based tax before state aid, credits, limitations, special charges, penalties or interest. It may differ from the net bill; no relief is automatically applied.
Match the value and rate year. Calculations happen in your browser; this form does not submit your inputs.
Read FCV, LPV and assessed value as different fields
The Assessor’s valuation-notice FAQ distinguishes Full Cash Value (FCV), Limited Property Value (LPV), assessment ratio and assessed value. It explains that LPV has been used for both primary and secondary taxes since 2015.
The LPV explanation describes the difference from market value. A change in FCV does not by itself tell you the change in your bill. Compare the tax-year LPV, assessed base, classification, district rates and adjustments before drawing that conclusion.
Find the districts that actually tax your parcel
The Assessor’s FAQ directs owners to search the Treasurer’s tax bill by Assessor’s Parcel Number (APN) to see taxing jurisdictions and prior-year comparisons. Use that list instead of adding a generic Phoenix rate to every property in Maricopa County.
Separate rate-based charges from dollar adjustments. If a district uses a different base or a special assessment method, calculate that line separately. Keep the APN and year beside every figure so adjacent parcels or different notices are not mixed together.
Check occupancy classification before assuming relief
The county’s FAQ explains primary-residence requirements and valuation protection. An owner-occupied home, vacation property and rental should not be treated as interchangeable.
For personal exemptions or valuation relief, use the Assessor’s relief guidance. A protection of value is not a promise that all taxes stay unchanged. The calculator deliberately shows gross tax and does not guess a credit based on an occupancy or age checkbox.
A valuation notice is not a request for payment
The notice FAQ separates the Assessor’s valuation work from the Treasurer’s tax statements. Check the notice’s tax year, parcel details and appeal instructions when it arrives; do not wait for a bill to start investigating a valuation error.
For a valuation or classification issue, start with the Assessor. For payments, use the Treasurer link provided in the county FAQ. When comparing years, keep both notices and both statements: one documents the taxable base and the other shows how that base became a charge.
Sources and review scope
Property Tax Almanac checked these official sources on September 26, 2026. Illustrative inputs are labeled; this review does not establish every parcel’s current rate or individual eligibility.
- Maricopa valuation notice FAQ — Value fields, LPV taxation and notice versus bill.
- Understanding LPV — Limited property value versus market value.
- Assessor FAQ — APN-based tax statement lookup, occupancy and value protection.
- Valuation relief FAQ — Program-specific exemption and relief guidance.
The calculator divides the taxable base by 100, multiplies by the entered rate and rounds to cents. It is a bill-checking tool, not an official tax determination. Other site tools may use different benchmark assumptions.
Report a correction with the page, tax year and official source. See our data methodology or return to Arizona counties.