Annual property tax statements for Maricopa County, Arizona are issued on a calendar year basis and are printed and mailed in September of that year. The September statement has two payment stubs thereby avoiding the waste of taxpayers money on a second billing.

Your property tax may be paid in full or in two installments:

• The due date for the first half tax is October 1. The first half installment becomes delinquent after 5:00 p.m. on November 1 for Tax Bills over $100.
• After 5:00 p.m. on December 31, full year tax bills become delinquent. All tax bills under $100 must be paid prior to that time.
• The second half tax is due March 1 of the following year and becomes delinquent after 5:00 p.m. on May 1. 
• You may pay both halves together until December 31.   If you miss a deadline you may owe fees plus interest charges of 16% per year prorated monthly.

Please not that if any of the due date falls on a Saturday, Sunday, or legal holiday, the time of the delinquency is 5:00 pm on the next business day after that date.