DON’T FORGET TO PAY THE FIRST HALF OF YOUR 2018 PROPERTY TAXES BY NOVEMBER 1 (TOMORROW!)

​If you are an Arizona property owner, don’t forget that your property tax payment for the first half of 2018 must be postmarked no later than November 1, or delivered to the County Treasurer’s office by 5 p.m. that day.  Here’s the law on it:​

​42-18052. Due dates and times; delinquency
A. Except as provided in subsection C, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.
B. Except as provided in subsection C, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.
C. If the total amount of taxes is one hundred dollars or less:
1. The entire amount of the taxes is due and payable on October 1.
2. The entire amount that is unpaid is delinquent after November 1 at 5:00 p.m.
D. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5:00 p.m. on the next business day.

That’s pretty clear, isn’t it?  The first half of your property taxes must be paid by November 1 of the tax year, and the second half must be paid by May 1 of the following year, unless the taxes for your property are $100 or less, in which case you have to pay the whole amount by November 1 of the tax year.
If you don’t pay by November 1, you will have to pay interest:

42-18053. Interest on delinquent taxes; exceptions
A. Except as provided in subsection B of this section, all taxes bear interest from the time of delinquency at the rate of sixteen per cent per year simple until paid. A fraction of a month is counted as a whole month.
B. Interest shall not be collected:
1. If the delinquency is the result of an error by the county assessor or county treasurer.
2. If the full year tax for the year is paid on or before December 31 of the tax year.  This paragraph applies regardless of whether payment of tax is due pursuant to section 42-18052, subsections A and B, or subsection C for an amount of tax one hundred dollars or less.

​So if you don’t pay the first half amount by November 1, there’s an exception that allows you to avoid paying interest on the unpaid amount, if you pay the full year amount by December 31
You’ll find more information, including a link to a page for making your payment online (if your property is in Pima County) at the Pima County Treasurer’s web site.