Delinquent Personal Property Taxes
Pima County Treasurer's Office
115 N. Church Ave.
Tucson, AZ 85701-1199
Tax payment due dates:
A.R.S. 42-18052 provides payment due dates and a schedule outlining when property taxes become delinquent. Property taxes are normally paid in two (2) installments; the first payment is due October 1st and the second payment is due March 1st. The October payment is delinquent after 5:00pm on November 1st and the March payment is delinquent after 5:00pm on May 1st. If the total amount due is $100.00 or less, the entire amount is due on October 1st, and is delinquent on November 1st at 5:00pm.
Seizure and sale of property for non-payment of taxes:
Sale notices providing dates, times and locations are posted at the following locations:
Legal Services Building
32 N. Stone Avenue, 16th floor
Tucson, AZ 85701-1409
Pima County Superior Court
In order to contest a delinquent personal property tax bill, you must first pay the delinquent bill at the Treasurer's Office. You may then contact the Pima County Assessor’s Office at (520) 724-8700. You will be able to begin the appeal process as outlined in ARS 42-19051 and obtain appeal forms.
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