Delinquent Personal Property Taxes
Department ServicesThe Civil Enforcement Section’s Tax Unit is responsible for the collection of all delinquent, unsecured personal property taxes in Pima County. Tax payments may be made in person at the Tax Unit’s customer service counter by debit card, exact cash amount, check or money order. If any seizure fees are due, payment must be made at the Civil Enforcement Section and not at the Treasurer’s Office. Payments made by mail must be by check or money order only, not cash. The street and mailing address is:
Pima County Sheriff's Department
Civil Enforcement Section
32 N. Stone Avenue, 16th floor
Tucson, AZ 85701
DT-LSB16-205
Effective June 1, 2011
Cash payments will be accepted in exact amounts only at the customer service desk.
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:
Arizona Revised Statutes allows for the seizure and liquidation of personal property necessary to pay the delinquent taxes, interest, and costs associated with this process. Taxes are considered delinquent and property considered eligible for seizure after the second installment is past due, May 2nd. Seized property will be sold at public auction to the highest bidder to pay taxes owed.
Sale information:
Sale notices providing dates, times and locations are posted at the following locations:
Sale notices providing dates, times and locations are posted at the following locations:
Civil Enforcement Section
Legal Services Building
32 N. Stone Avenue, 16th floor
Tucson, AZ 85701-1409
Pima County Superior Court
Legal Services Building
32 N. Stone Avenue, 16th floor
Tucson, AZ 85701-1409
Pima County Superior Court
110 W. Congress Street
Tucson, Arizona 85701
115 N. Church Avenue
Tucson, Arizona 85701
Contact the Sheriff’s Department Civil Enforcement Section Tax Unit at (520)351-6000 or the Pima County Treasurer’s Office at (520)740-8341 for additional information regarding unsecured property taxes.
Appeals process:
In order to contest a delinquent personal property tax bill, you must first pay the delinquent bill at the Civil Enforcement Unit. You may then contact the Pima County Assessor’s Office at (520)243-8700. You will be able to begin the appeal process as outlined in ARS 42-19051 and obtain appeal forms.
In order to contest a delinquent personal property tax bill, you must first pay the delinquent bill at the Civil Enforcement Unit. You may then contact the Pima County Assessor’s Office at (520)243-8700. You will be able to begin the appeal process as outlined in ARS 42-19051 and obtain appeal forms.
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