| Maricopa County Property Taxes | ||||||||||
| Maricopa County, which encompasses nearly all of the Phoenix metro area, assesses property taxes on the calendar year (January through December) and are paid in arrears as follows: FIRST HALF taxes (January 1 - June 30) for the CURRENT YEAR are due on October 1st of the CURRENT YEAR and become delinquent on November 1st of the CURRENT YEAR. SECOND HALF taxes (July 1 - December 31) for the CURRENT YEAR are due on March 1st of the FOLLOWING YEAR and become delinquent on May 1st of the FOLLOWING YEAR. Owner occupied residences are taxed at 10% of full cash value as determined by the county assessor. Property tax rates do vary from community to community within Maricopa County, but the differences are not terribly significant. The 1999-2000 property tax rate in Fountain Hills is $11.8645 per $100 of assessed valuation. | ||||||||||
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