DON’T FORGET TO PAY THE SECOND HALF OF YOUR 2015 PROPERTY TAXES

​If you are an Arizona property owner, don’t forget that your property tax payment for the second half of 2015 must be postmarked no later than May 2, 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.
But there’s an exception: when November 1 or May 1 falls on a weekend or holiday (like this year) the payment isn’t delinquent as long is it is delivered or postmarked on the next business day.  So your second half 2015 payment isn’t delinquent yet.  You have until 5 p.m. on Monday, May 2.
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.