Pima County collects the highest property taxes in Arizona. The effective rate runs approximately 0.80%–0.85% of market value, compared to 0.55%–0.65% in Maricopa County (Phoenix). On a $400,000 home, that’s roughly $3,200–$3,400/year in Pima County vs $2,200–$2,600 in Maricopa. The difference: $600–$1,200 more per year to live in Tucson vs Phoenix.
If you’re coming from most other states, Arizona’s property taxes will feel low regardless. California (0.75% effective but on much higher home values), Illinois (2.08%), New Jersey (2.23%), and Texas (1.60%) all tax more heavily. But within Arizona, Pima County is the expensive option.
Arizona uses a unique two-step system that confuses most buyers from other states:
The county assessor determines your home’s Full Cash Value (roughly market value) and a Limited Property Value. The LPV can increase by no more than 5% per year under Proposition 117, which acts as a built-in cap on assessment growth. For newer purchases, LPV is typically close to market value. For long-held properties, LPV may be significantly below market value.
Arizona applies a 10% assessment ratio to owner-occupied residential property. Your LPV of $400,000 becomes an assessed value of $40,000. The county’s combined tax rate (county + city + school + special districts) then applies to that $40,000 assessed value.
The combined tax rate varies by location within Pima County. In unincorporated Green Valley, you avoid city taxes, so the rate is lower than within Tucson city limits. In Marana (where Del Webb Dove Mountain sits), the town tax adds a layer. The effective rates by area:
| Location | Effective Rate | Tax on $400K Home |
|---|---|---|
| Tucson (city limits) | ~0.90% | $3,600/yr |
| Marana | ~0.85% | $3,400/yr |
| Oro Valley | ~0.82% | $3,280/yr |
| Green Valley (unincorp.) | ~0.78% | $3,120/yr |
| Vail (unincorp.) | ~0.80% | $3,200/yr |
| Sahuarita | ~0.83% | $3,320/yr |
Green Valley’s unincorporated status gives it the lowest effective rate in the Tucson market. This partially offsets the GVR dues that Green Valley communities charge.
Arizona’s senior freeze program is underused because most agents don’t mention it. Here’s how it works:
Age 65 or older. Primary residence for at least 2 consecutive years. Total household income (all owners, 3-year average) at or below $47,712. One property only.
Freezes your Limited Property Value at the current level. Your LPV will not increase regardless of market appreciation. This prevents your assessed value from rising — but does NOT freeze the tax rate. If the county raises rates, your bill can still increase. Still, in a rising market, the freeze provides meaningful long-term savings.
File Form DOR 82104 with the Pima County Assessor by September 1, 2026 to lock values for 2027. Renewal required every 3 years with income verification. The application is free.
For 55+ buyers choosing between Tucson and Phoenix, the tax difference is real but not as dramatic as it first appears:
| Home Value | Pima County/Yr | Maricopa County/Yr | Annual Difference |
|---|---|---|---|
| $300,000 | $2,550 | $1,800 | $750 |
| $400,000 | $3,400 | $2,400 | $1,000 |
| $500,000 | $4,250 | $3,000 | $1,250 |
| $600,000 | $5,100 | $3,600 | $1,500 |
At a $400K price point, you’re paying about $83/month more in property taxes to live in Tucson vs Phoenix. Whether that premium is worth it depends on what you value — Tucson’s smaller-city feel, lower home prices, mountain proximity, and cooler summer temperatures (5–10°F lower than Phoenix) vs Phoenix’s more extensive medical, dining, and retail infrastructure.
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