Property Taxes in Scottsdale, Paradise Valley and Arcadia

How is an Arizona home's tax bill figured?

Short answer: Take the LPV, multiply by 10% to get the assessed value, then apply the tax rate per $100 of assessed value.

• Limited Property Value (LPV). All property taxes are figured on the LPV, not the market value. This has been true since the 2015 tax year, under Proposition 117 (Arizona Constitution, Art. 9, Sec. 18; Arizona Department of Revenue).
• The 5% cap. Each year the LPV can rise to last year's LPV plus 5%. It can never go above the full cash value (A.R.S. 42-13301).
• The 10% ratio. A home's assessed value is 10% of its LPV (A.R.S. 42-15003; Maricopa County Assessor).
• The rate. Rates are stated per $100 of assessed value. With a 10% ratio, each $1 of rate costs $10 a year for every $100,000 of LPV.
• Two parts. The bill has a primary tax (county, college, city, school operations) and a secondary tax (bonds, overrides and special districts).

The 5% cap limits the value, not the bill. Rates are set each year, so a bill can still rise faster than 5%.

Why does primary residence status matter?

Short answer: A home you live in as your main home is Class 3, and only Class 3 homes get the state homeowner rebate. That rebate takes up to $600 a year off the bill.

• Class 3 covers homes the owner lives in as a primary residence (A.R.S. 42-12004). Rentals and other residential use fall in Class 4.
• Both classes use the same 10% ratio (A.R.S. 42-15003, 42-15004). The difference is the rebate.
• The homeowner rebate is state aid that pays part of the school district's primary tax on owner-occupied homes. It is capped at $600 per parcel (A.R.S. 15-972).
• At a $1,000,000 LPV, the rebate in every tax area below hits the $600 cap. So a primary home owes $600 less than the same home as a second home or rental.
• The Arizona Constitution also caps primary taxes on a home at 1% of its value (Art. 9, Sec. 18).

What are the 2026 tax rates in each area?

Short answer: Rates depend on the tax area code, which is set by the city and school district. Paradise Valley has no town property tax, so its rates are lower.

Rates below are per $100 of assessed value, for the 2026 tax year. Source: Maricopa County, 2026 Tax Rates (bills due October 2026 and March 2027).

• Paradise Valley. The town's own rate is 0.0000 primary and 0.0000 secondary in the 2026 county table. Town documents say it does not levy a property tax. Owners still pay county, college, school and county special district taxes.
• Scottsdale. The city's 2026 rates are 0.4708 primary and 0.4267 secondary. Most of Scottsdale shown here is in Scottsdale Unified (481400). Parts of the city sit in other school districts, such as Paradise Valley Unified (691400).
• Arcadia. Arcadia is in the City of Phoenix. Phoenix's 2026 rates are 1.2652 primary and 0.7745 secondary. Hopi, Tavan, Ingleside and Arcadia High are Scottsdale Unified schools in this area, so those parcels use code 481300. Some Phoenix parcels nearby sit in other school districts. Codes 141300 and 011300 show how much that changes the rate. Check the code for the exact parcel.
• Extra charges. Some parcels also carry district charges that are not in the area rate. One example is the DC Ranch Community Facilities District in Scottsdale, at 0.2885 in 2026.

To find a parcel's tax area code and full bill, look it up on the Maricopa County Treasurer or Assessor website.

What would a $1,000,000 LPV home pay?

Short answer: About $5,416 to $13,538 a year as a primary home in the tax areas above. The school district makes the biggest difference.

Estimate as of October 19, 2026, using Maricopa County 2026 tax rates. Your bill may differ because of special districts and rounding. LPV is often below the price a home sells for.

The math for Scottsdale (481400):

1. Assessed value: $1,000,000 x 10% = $100,000.
2. Primary tax: 4.8531 x ($100,000 / $100) = $4,853.10.
3. Secondary tax: 2.0608 x 1,000 = $2,060.80.
4. Before the rebate: $4,853.10 + $2,060.80 = $6,913.90.
5. Homeowner rebate for a primary home: up to $600. Here the full $600 applies.
6. Estimated primary home bill: $6,913.90 minus $600 = $6,313.90 a year.

Each figure is the combined rate x 1,000, less $600 for a primary home.

When are property taxes due?

Short answer: Half is due October 1 and half on March 1. Each half turns late after a set date.

• First half: due October 1. Delinquent after November 1 at 5:00 p.m. (A.R.S. 42-18052).
• Second half: due March 1 of the next year. Delinquent after May 1 at 5:00 p.m. (A.R.S. 42-18052).
• Pay in full by December 31: no interest is charged for that tax year (A.R.S. 42-18053).
• Late interest: 16% a year, simple, from the date of delinquency (A.R.S. 42-18053).
• Small bills: a bill of $100 or less is due in full October 1. It is delinquent after December 31 at 5:00 p.m.

So the 2026 tax year is paid in October 2026 and March 2027.

Is there help for owners 65 and older?

Short answer: Yes. The Senior Property Valuation Protection, often called the Senior Freeze, holds the LPV steady for three years. It does not freeze the tax rate.

From the Maricopa County Assessor and the Arizona Constitution (Art. 9, Sec. 18):

• At least one owner or household member must be 65 or older.
• The home must be the primary residence for at least two years before the deadline.
• Income from all sources for all owners, averaged over three years, must not exceed $47,712 for one owner or $59,640 for two or more owners. This counts Social Security and veterans' disability pay. These limits are for applications filed in 2026.
• Apply from January 1 to September 1. Late applications count for the next tax year.
• The freeze lasts three years. Owners must renew every three years.
• Taxes can still change because rates change each year.

What if I think my value is too high?

Short answer: You can appeal it. See how to appeal a property tax value in Maricopa County.

What should a buyer know?

Short answer: The seller's LPV stays with the home after a sale. Taxes are split between buyer and seller at closing.

• No reset on sale. Arizona law lists the events that reset an LPV. A sale is not one of them (A.R.S. 42-13302). A new LPV is set after things like new building or demolition worth 15% or more of the value, a parcel split, or a change in use.
• One exception. If the seller had the Senior Freeze, it ends when the home sells to someone who does not qualify. The LPV is then reset to match similar homes (A.R.S. 42-13302; Maricopa County Assessor, citing SB 1224, 2025).
• Proration. The purchase contract splits the year's taxes by date. The escrow company does the math on the settlement statement. Because bills are paid in halves in October and March, one side may owe the other a credit.
• Class matters. A buyer who will live in the home should make sure it is classed as a primary residence. A buyer who will rent it out must register it as a rental with the Assessor. The $600 rebate depends on this.
• Plan with the right number. Use the parcel's own tax area code, not a city average.