| TOP 2015 PRIMARY PROPERTY TAX RATE PINAL 12.12 PIMA 11.45 COCHISE 11.08 AVERAGE AZ PRIMARY TAX RATE $8.74 |
| TOP 2015 SECONDARY PROPERTY TAX RATE PIMA 4.46 MARICOPA 4.30 PINAL 3.93 AVERAGE AZ SECONDARY TAX RATE $4.03 |
Across Arizona, residents are about to choose members of their county boards of supervisors. Given the difficult economic conditions facing many residents, taxes and keeping them at affordable levels is a factor to consider.
All taxes are levied against the primary net assessed value. Primary taxes are tax dollars generated and used for the maintenance and operation of counties, cities/towns, school districts and community college districts. Secondary taxes are tax dollars generated and used for debt retirement, voter-approved budget overrides, and the maintenance and operation of special service districts such as sanitary, fire, and road improvement districts.
All fifteen counties in Arizona levy some type of county tax or surcharge (Refer to Table 4). These taxes or surcharges are collected by the department.
The rental car surcharge is imposed only in Maricopa and Pima Counties. A tax on hotels located in unincorporated areas of the county is levied in Pima County.
Of the fourteen counties with statutory authority to impose a general excise tax, only thirteen do so. By statute, Maricopa County may not impose an excise tax. Although subject to voter approval, any county may levy a transportation excise tax or road tax. Only five counties, Coconino, Gila, Maricopa, Pima, and Pinal, do so.
The other types of county excise tax options are a hospital tax, a jail tax, capital projects, and health services district.
PRIMARY TAX RATE LEVIES – APACHE
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $489,723,731 | $4,269,135 | $2,547,543 | $0 | $0 | $8,206,040 | $15,022,717 | $3.07 |
| 2014 | $513,655,622 | $2,613,993 | $2,470,684 | $0 | $0 | $10,854,810 | 15,939,487 | $3.10 |
SECONDARY PROPERTY TAX LEVIES – APACHE
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $490,430,671 | $4,750,516 | $0 | $2,036,759 | $2,436,353 | $5,275,994 | $14,499,621 | $2.96 |
| 2014 | $517,650,758 | $4,689,135 | $0 | $1,975,873 | $2,197,864 | $5,463,735 | $14,326,607 | $2.77 |
PRIMARY PROPERTY TAX LEVIES – COCHISE
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $920,583,366 | $4,853,676 | $24,189,249 | $2,411,857 | $20,028,212 | $50,501,577 | $101,984,571 | 11.08 |
| 2014 | $955,783,522 | $5,051,743 | $25,114,168 | $2,381,549 | $19,430,123 | $51,049,280 | $103,026,863 | 10.78 |
SECONDARY PROPERTY TAX LEVIES – COCHISE
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $920,583,366 | $4,299,422 | $280,130 | $0 | $5,021,094 | $9,123,204 | $18,723,850 | 2.03 |
| 2014 | $959,542,199 | $4,453,574 | $319,053 | $0 | $4,762,956 | $9,095,082 | $18,630,665 | 1.94 |
PRIMARY PROPERTY TAX LEVIES – COCONINO
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $1,537,418,218 | $9,444,733 | $8,817,093 | $6,233,822 | $7,478,002 | $62,417,926 | $94,391,577 | 6.14 |
| 2014 | $1,512,794,264 | $9,322,197 | $8,541,236 | $6,162,697 | $7,243,259 | $56,859,447 | $88,128,836 | 5.83 |
SECONDARY PROPERTY TAX LEVIES – COCONINO
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $1,540,028,458 | $11,771,386 | $5,717,291 | $1,911,175 | $16,086,317 | $16,434,508 | $51,920,678 | 3.37 |
| 2014 | $1,534,483,938 | $11,716,967 | $5,611,045 | $1,945,726 | $17,195,139 | $15,801,285 | $52,270,161 | 3.41 |
PRIMARY PROPERTY TAX LEVIES – GILA
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $482,515,161 | $2,438,632 | $20,217,385 | $1,563,724 | $4,111,994 | $21,547,013 | $49,878,748 | 10.34 |
| 2014 | $416,099,715 | $2,117,531 | $17,434,578 | $1,626,626 | $3,992,061 | $19,448,221 | $44,619,018 | 10.72 |
SECONDARY PROPERTY TAX LEVIES – GILA
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $482,515,161 | $1,652,614 | $0 | $0 | $4,428,506 | $7,256,157 | $13,337,27 | 2.76 |
| 2014 | $419,257,531 | $1,257,773 | $0 | $0 | $5,585,417 | $6,691,890 | $13,535,079 | 3.23 |
PRIMARY PROPERTY TAX LEVIES – GRAHAM
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $203,987,445 | $1,048,574 | $4,706,194 | $247,857 | $5,887,078 | $8,795,036 | $20,684,740 | 10.14 |
| 2014 | $211,469,611 | $1,093,904 | $4,608,769 | $241,809 | $5,652,160 | $10,543,575 | $22,140,216 | 10.47 |
SECONDARY PROPERTY TAX LEVIES – GRAHAM
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $203,987,445 | $301,046 | $0 | $0 | $1,823,890 | $571,925 | $2,696,861 | 1.32 |
| 2014 | $213,508,436 | $309,637 | $0 | $0 | $2,585,660 | $579,566 | $3,474,863 | 1.63 |
PRIMARY PROPERTY TAX LEVIES – GREENLEE
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $465,533,779 | $4,830,511 | $2,619,093 | $407,883 | $0 | $7,563,185 | $15,420,671 | 3.31 |
| 2014 | $458,425,787 | $4,701,130 | $2,521,342 | $276,255 | $0 | $7,559,221 | $15,057,948 | 3.28 |
SECONDARY PROPERTY TAX LEVIES – GREENLEE
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $465,533,779 | $1,315,625 | $0 | $0 | $1,578,515 | $37,700 | $2,931,840 | 0.63 |
| 2014 | $462,439,380 | $1,180,078 | $0 | $0 | $1,789,432 | $39,689 | $3,009,198 | 0.65 |
PRIMARY PROPERTY TAX LEVIES – LA PAZ
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $201,755,860 | $1,217,546 | $4,757,403 | $0 | $4,368,014 | $5,814,134 | $16,157,098 | 8.01 |
| 2014 | $205,814,389 | $1,047,389 | $4,705,534 | $0 | $4,117,111 | $5,860,385 | $15,730,420 | 7.64 |
SECONDARY PROPERTY TAX LEVIES – LA PAZ
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $201,755,860 | $201,756 | $0 | $785,436 | $689,908 | $4,422,295 | >$6,099,394 | 3.02 |
| 2014 | $210,720,562 | $210,721 | $0 | $800,527 | $1,165,844 | $4,419,932 | $6,597,025 | 3.13 |
PRIMARY PROPERTY TAX LEVIES – MARICOPA
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $34,623,670,323 | $205,826,452 | $471,455,751 | $232,070,202 | $437,227,709 | $1,484,573,491 | $2,831,153,604 | 8.18 |
| 2014 | $33,519,795,354 | $199,396,545 | $443,026,211 | $227,383,150 | $429,857,856 | $1,473,054,722 | $2,772,718,483 | 8.27 |
SECONDARY PROPERTY TAX LEVIES – MARICOPA
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $34,623,670,323 | $72,779,242 | $231,710,214 | $80,049,926 | $858,489,419 | $245,240,094 | $1,488,268,895 | 4.30 |
| 2014 | $35,079,646,593 | $67,128,616 | $231,574,325 | $82,893,205 | $865,414,029 | $203,346,581 | $1,450,356,756 | 4.13 |
PRIMARY PROPERTY TAX LEVIES – MOHAVE
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $1,685,788,538 | $8,874,685 | $33,203,291 | $4,282,498 | $21,792,188 | $74,852,444 | $143,005,106 | 8.48 |
| 2014 | $1,727,793,369 | $8,792,740 | $31,438,928 | $4,232,725 | $21,104,996 | $75,277,505 | $140,846,895 | 8.15 |
SECONDARY PROPERTY TAX LEVIES – MOHAVE
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $1,685,788,538 | $13,084,502 | $0 | $0 | $9,822,067 | $20,332,347 | $43,238,916 | 2.56 |
| 2014 | $1,757,074,571 | $17,203,407 | $0 | $0 | $16,803,781 | $20,531,168 | $54,538,357 | 3.10 |
PRIMARY PROPERTY TAX LEVIES – NAVAJO
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $832,770,173 | $5,116,802 | $7,009,427 | $361,469 | $14,509,355 | $28,079,681 | $55,076,733 | 6.61 |
| 2014 | $845,018,236 | $5,440,783 | $6,916,474 | $350,427 | $14,035,753 | $27,858,346 | $54,601,783 | 6.46 |
SECONDARY PROPERTY TAX LEVIES – NAVAJO
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $832,770,173 | $5,491,430 | $0 | $0 | $11,488,751 | $13,799,302 | $30,779,483 | 3.70 |
| 2014 | $846,247,083 | $5,492,978 | $0 | $0 | $12,107,687 | $14,032,405 | $31,633,070 | 3.74 |
PRIMARY PROPERTY TAX LEVIES – PIMA
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $7,620,360,873 | >$40,840,598 | $334,424,674 | $16,688,073 | $104,315,120 | $376,294,083 | $872,562,548 | 11.45 |
| 2014 | $7,518,481,988 | $41,014,340 | $321,704,655 | $15,026,704 | $100,326,624 | $382,670,240 | $860,742,563 | 11.45 |
SECONDARY PROPERTY TAX LEVIES – PIMA
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $7,620,360,873 | $117,854,379 | $33,217,111 | $0 | $103,613,310 | $85,032,399 | $339,717,198 | 4.46 |
| 2014 | $7,579,898,868 | $110,171,539 | $30,621,097 | $0 | $104,824,994 | $83,275,942 | $328,893,572 | 4.34 |
PRIMARY PROPERTY TAX LEVIES – PINAL
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $2,057,547,528 | $10,401,781 | $82,379,301 | $17,467,111 | $47,323,593 | $91,765,063 | $249,336,850 | 12.12 |
| 2014 | $2,005,151,766 | $10,207,253 | $76,262,685 | $16,985,533 | $38,304,414 | $90,692,158 | $232,452,043 | 11.59 |
SECONDARY PROPERTY TAX LEVIES – PINAL
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $2,057,547,528 | $6,350,353 | $5,855,213 | $7,197,301 | $32,042,747 | $29,466,305 | $80,911,920 | 3.93 |
| 2014 | $2,040,749,841 | $6,314,526 | $7,055,651 | $7,203,847 | $33,950,629 | $29,160,097 | $83,684,750 | 4.10 |
PRIMARY PROPERTY TAX LEVIES – SANTA CRUZ
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $317,370,907 | $1,607,574 | $12,087,388 | $0 | $1,483,709 | $14,151,131 | $29,329,802 | 9.24 |
| 2014 | $320,999,663 | $1,637,592 | $11,707,179 | $0 | $1,437,115 | $15,546,587 | $30,328,473 | 9.45 |
SECONDARY PROPERTY TAX LEVIES – SANTA CRUZ
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $317,370,907 | $2,494,180 | $0 | $0 | $3,329,998 | $6,079,598 | $11,903,776 | 3.75 |
| 2014 | $323,843,644 | $2,472,680 | $0 | $0 | $3,221,152 | $6,157,086 | $11,850,918 | 3.66 |
PRIMARY PROPERTY TAX LEVIES -YAVAPAI
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $2,279,183,448 | $15,130,241 | $44,026,987 | $2,143,834 | $42,668,593 | $78,111,435 | $182,081,091 | 7.99 |
| 2014 | $2,217,272,811 | $15,022,665 | $43,108,218 | $2,064,502 | $41,254,578 | $78,142,442 | $179,592,405 | 8.10 |
SECONDARY PROPERTY TAX LEVIES – YAVAPAI
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $2,279,183,448 | $10,170,117 | $76,927 | $4,968,620 | $17,140,288 | $41,073,477 | $73,429,429 | 3.22 |
| 2014 | $2,267,389,484 | $9,806,493 | $76,624 | $5,058,546 | $16,617,267 | $38,647,290 | $70,206,220 | 3.10 |
PRIMARY PROPERTY TAX LEVIES – YUMA
| YEAR | NET ASSESSED VALUATION | STATE | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | TOTAL | PRIMARY RATE |
| 2015 | $1,120,339,479 | $5,662,196 | $27,068,877 | $11,349,068 | $24,255,350 | $50,258,656 | $118,594,147 | 10.59 |
| 2014 | $1,112,447,688 | $5,661,246 | $24,067,955 | $10,126,168 | $22,253,404 | $46,457,367 | $108,566,140 | 9.76 |
SECONDARY PROPERTY TAX LEVIES – YUMA
| YEAR | NET ASSESSED VALUATION | COUNTY | CITIES and TOWNS | COMMUNITY COLLEGES | SCHOOLS | ALL OTHER | TOTAL | SECONDARY RATE |
| 2015 | $1,120,339,479 | $12,580,610 | $0 | $4,361,482 | $11,363,601 | $884,877 | $29,190,570 | 2.61 |
| 2014 | $1,139,598,176 | $12,183,402 | $0 | $4,329,333 | $11,845,202 | $883,221 | $29,241,158 | 2.57 |