The local tax guide · Arizona
Pima County
property tax, explained.
For a Tucson-area property, start with the parcel’s assessment and tax statement rather than a county average. School and other district charges, classification and approved relief all matter to the final bill.
Sources reviewed
Follow the dollars
Follow residential value through the assessment ratio
For a hypothetical $300,000 LPV with the residential 10% assessment ratio and no exemption reduction, assessed value is $30,000. At an illustrative $12 per $100 rate, gross tax is $3,600. The calculator starts with the $30,000 assessed value, so it must not apply the 10% ratio a second time.
Gross annual percentage-based tax, before state aid, credits, limitations, special assessments, penalties and interest. It is not an installment amount or a final balance due.
Use the inputs from your record
Pima County tax calculator
Annual illustration
$3,600.00
Using the starting example inputs.
- Taxable base
- $30,000.00
- Value-based tax
- $3,600.00
Gross annual percentage-based tax, before state aid, credits, limitations, special assessments, penalties and interest. It is not an installment amount or a final balance due.
Match the value and rate year. Calculations happen in your browser; this form does not submit your inputs.
Use the Assessor record and Treasurer statement together
Look up the parcel through the Pima County Assessor, then use the Treasurer’s parcel or name search for the tax statement. Match the parcel identifier and year before copying a value or rate.
The Assessor’s 2024 annual report (PDF) explains the 10% ratio for residential Classes 3 and 4 and why classification affects eligibility for benefits. Use the actual assessed field on the record if an exemption or other adjustment changes the simple example above.
Primary residence and rental classification can affect the net bill
The Assessor’s report discusses the difference between primary and non-primary residential classification, including State Aid to Education eligibility. The same assessment ratio does not mean that every owner receives the same adjustment.
If the occupancy classification appears wrong, ask the Assessor how to correct it. A gross value-times-rate estimate should be reconciled with the actual credit lines instead of treating any difference as a calculation error. Keep separate any charge that uses another base or a flat amount.
Distinguish a payment due date from its deadline
The Treasurer’s calendar lists first-half 2026 tax as due October 1, 2026, with a November 2, 2026 payment deadline. It lists the second half as due March 1, 2027, with a May 3, 2027 deadline. These dates are for that tax year; verify your statement before paying.
Check whether you are looking at the annual levy, an installment or an outstanding balance with adjustments. The calculator produces a gross annual illustration and does not subtract prior payments. For a payment or balance question, the Treasurer lists 520-724-8341.
Value protection does not freeze every bill component
The Assessor’s valuation protection application (PDF) describes a three-year protection of limited value for qualifying owners. That is a protection of the valuation used in the calculation, not a guarantee that district rates and the final tax remain unchanged.
Check the current application and income requirements with the Assessor’s valuation relief team before relying on a benefit. We do not turn a historical application into a current eligibility decision. For an incorrect valuation, follow the instructions and deadline on your notice; an application for relief and an appeal of value are different requests.
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.
- Pima Assessor 2024 annual report (PDF) — Residential ratio and classification-related benefits; historical explanatory source, not a current rate table.
- Pima County Treasurer — Parcel lookup, 2026 installment calendar and billing contact.
- Valuation protection application (PDF) — Three-year LPV protection; confirm current eligibility and application requirements.
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.