15 counties · 2025 · Arizona Department of Revenue
Arizona property tax rates by county
Counties in Arizona range from $3.82 per $100 in Greenlee County to $13.63 per $100 in Pima County on the 2025 average total tax rate (per $100 of assessed value); the median county is $10.70 per $100. The source's Statewide average row prints $10.56 per $100. Yavapai County is shown as printed but not ranked (see below). Period and source: tax year 2025, from the Arizona Department of Revenue's 2026 abstract of the assessment roll.
- 1Highest average total tax rate Pima $13.63 per $100
- 2Middle La Paz $11.28 per $100
- 3Lowest average total tax rate Greenlee $3.82 per $100
- 4Counties ranked 14
What the figures are
This page reproduces the Arizona Department of Revenue's published average primary, secondary and total property tax rates for each county, in dollars per $100 of assessed value (the table's footnote: "Per $100 of assessed value"). The abstract does not say how the county average is weighted, so it is ADOR's published average for the county, not the rate on any one bill. Period: tax year 2025, from the Arizona Department of Revenue's 2026 abstract of the assessment roll.
Primary taxes. Primary taxes are tax dollars generated and used for the maintenance and operation of counties, cities/towns, school districts and community college districts. (ADOR abstract, page I)
Secondary taxes. 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. (ADOR abstract, page I)
- Rates apply to assessed value, not market value. The assessment ratio for each class of Arizona property was not read from an official source for this page, so no example bill is given.
- ADOR's printed totals differ from primary + secondary by one cent in Coconino, Gila, Graham, Greenlee (rounding of unrounded components); those totals are shown as printed.
All 15 counties, 2025
Ranked by average total tax rate (per $100 of assessed value), highest first; 1 county shown as printed but not ranked (†) follow. Click a heading to sort.
| # | County | Primary rate | Secondary rate | Total rate (as printed) |
|---|---|---|---|---|
| 1 | Pima | $8.85 | $4.78 | $13.63 |
| 2 | Santa Cruz | $8.40 | $5.09 | $13.49 |
| 3 | Gila | $9.39 | $3.47 | $12.85 |
| 4 | Pinal | $9.11 | $3.21 | $12.32 |
| 5 | Cochise | $9.24 | $2.34 | $11.58 |
| 6 | Yuma | $9.04 | $2.42 | $11.46 |
| 7 | La Paz | $6.96 | $4.32 | $11.28 |
| 8 | Maricopa | $5.89 | $4.23 | $10.12 |
| 9 | Navajo | $6.05 | $3.78 | $9.83 |
| 10 | Graham | $8.44 | $0.75 | $9.20 |
| 11 | Mohave | $6.39 | $2.80 | $9.19 |
| 12 | Coconino | $4.78 | $3.75 | $8.54 |
| 13 | Apache | $3.65 | $3.66 | $7.31 |
| 14 | Greenlee | $3.38 | $0.43 | $3.82 |
| – | Yavapai † | $5.79 | $2.60 | $8.58 |
| Statewide average (as printed) | $6.52 | $4.04 | $10.56 |
Rows shown as printed but checked
Every row is shown exactly as the source prints it. This one failed one of this page's checks, so it is marked † and left out of rankings, medians and the drawings; it was not changed.
- Yavapai: ADOR prints a total of $8.58, but its primary ($5.79) and secondary ($2.60) rates add up to $8.39, a difference of $0.19. Both reads of the table give the printed figures, so all three are shown as printed; the county is left out of the ranking.
Arizona's assessment ratio by class was not read from an official source, so no example bill is computed.
How to appeal an assessment in Arizona
- Petition the County Assessor: within 60 days of when the Notice of Valuation was mailed (the deadline is printed on the notice).
- If the assessor denies the petition, appeal to the County Board of Equalization: within 25 days of the date the assessor's decision was mailed (or go directly to Tax Court within 60 days of the assessor's decision).
- In Maricopa and Pima counties only, this second step is an appeal to the State Board of Equalization rather than the county board; its decision can then be appealed to Tax Court: Tax Court within 60 calendar days from the date that the SBOE decision was mailed.
- With no appeal to the assessor, appeal directly to Tax Court: no later than December 15th of the valuation year.
The Board's FAQ cites no section of the Arizona Revised Statutes, so none is cited here. Sources: Arizona State Board of Equalization, FAQ: How do I file an appeal?, read October 26, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.
Questions
What is the property tax rate in Arizona?
Arizona publishes no single rate. This page reproduces the Arizona Department of Revenue's published average primary, secondary and total property tax rates for each county, in dollars per $100 of assessed value (the table's footnote: "Per $100 of assessed value"). For 2025 it runs from $3.82 per $100 in Greenlee County to $13.63 per $100 in Pima County; the median county is $10.70 per $100.
Which Arizona county has the highest average total tax rate?
Pima County, at $13.63 per $100, among the 14 counties ranked here; Greenlee County is lowest at $3.82 per $100. Yavapai is shown as printed but not ranked, because its row fails a check described on this page. These are county figures, so a single property's rate can be higher or lower.
Is the average total tax rate the rate on my tax bill?
No. It is the Arizona Department of Revenue's published average primary, secondary and total property tax rates for each county, in dollars per $100 of assessed value (the table's footnote: "Per $100 of assessed value"). Rates apply to assessed value, not market value. The assessment ratio for each class of Arizona property was not read from an official source for this page, so no example bill is given.
How do primary and secondary figures compare in Arizona?
In 13 of the 14 counties ranked here the primary figure is higher than the secondary figure. The median primary figure is $7.68 and the median secondary figure $3.57; the widest gap is in Graham County ($8.44 against $0.75).
How do I appeal a property assessment in Arizona?
Petition the County Assessor: within 60 days of when the Notice of Valuation was mailed (the deadline is printed on the notice). If the assessor denies the petition, appeal to the County Board of Equalization: within 25 days of the date the assessor's decision was mailed (or go directly to Tax Court within 60 days of the assessor's decision). In Maricopa and Pima counties only, this second step is an appeal to the State Board of Equalization rather than the county board; its decision can then be appealed to Tax Court: Tax Court within 60 calendar days from the date that the SBOE decision was mailed. With no appeal to the assessor, appeal directly to Tax Court: no later than December 15th of the valuation year. Source: Arizona State Board of Equalization.
Other states
Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, North Dakota, Ohio, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.
Source: Arizona Department of Revenue, 2026 State and County Abstract (Abstract of the Assessment Roll), table "2025 Average Primary and Secondary Tax Rates", page VII (Average primary, secondary and total tax rate per $100 of assessed value for each of the 15 counties and the statewide average, tax year 2025; read twice, both reads identical). Checks: the table was read twice, independently, and the two reads agreed on all 16 rows; every county's printed total equals its primary plus secondary rate within one cent, except Yavapai (flagged); the statewide average's primary and secondary rates add up to its printed total; no county lies outside three interquartile ranges of the others and no two neighbouring rows repeat the same figures. Last checked October 26, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.