Pima County, Arizona property-tax payment and appeal deadlines
Tax bills, payment rules, and valuation-review windows are controlled by the local jurisdiction and the governing state framework. The reviewed record below separates published figures from items that still require confirmation with Pima County Assessor's Office.
Rate context
Confirmno single current effective countywide percentage was published in the official sources reviewed; Arizona tax rates vary by taxing district.
Statement mailing
PublishedMid-September 2026
Payment deadline
PublishedFirst installment due October 1, 2026 and delinquent after 5:00 p.m. November 1, 2026; second due March 1, 2027 and delinquent after 5:00 p.m. May 1, 2027; full-year payment received or postmarked before 5:00 p.m. December 31, 2026 waives first-installment interest.
Valuation protest
PublishedNotices of Value are mailed January 1-March 1; appeal within 60 days of the mailing date or deadline printed on the notice. State Board of Equalization petition deadline is 25 days from the Notice of Decision.
Do not assume a grace period.
The reviewed record identifies the payment timing above but does not establish a universal penalty schedule for this page. Late charges, interest, collection costs, tax-sale procedures, and lien or foreclosure timelines can depend on state law and the local collector’s process. If the deadline is close or a balance is delinquent, contact the tax collector directly and request the current payoff amount in writing.
Treat a published payment deadline as a hard operational date and retain your receipt or confirmation number.
From assessment to collection
01Valuation and notice
Review the assessment notice as soon as it arrives. The protest window may run from the notice date rather than from the payment due date.
02Statement and account review
Match the tax statement to the parcel or account number and confirm exemptions, assessed value, taxing units, credits, and balance.
03Payment confirmation
Use the official collector channel, then save the receipt, transaction reference, and date posted. A bank submission is not always the same as a county posting date.