Maricopa County Arizona Parcel & Tax Record Guide
Search Maricopa County Property Records by Address, APN, Owner and Tax Account
Maricopa County Assessor Eddie Cook maintains valuation, parcel, legal-class and property-characteristic records for more than 1.8 million real and personal-property accounts. The fastest route for most homeowners is the Assessor’s address search, followed by the parcel detail page where you can review Full Cash Value, Limited Property Value, legal classification, maps and ownership information.
Arizona’s timing is unusual: real-property Notices of Value are issued roughly a year before the corresponding tax bill. The notice mailed February 20, 2026 is for tax year 2027, while the 2026 property tax bill uses values established previously and will enter its normal Treasurer billing cycle later in 2026.
Search a Maricopa parcel by street address
Decode FCV, LPV and assessed value
Find 2026 tax bills and payment status
Search deeds, plats and recorded liens
SONORAN STREET-GRID ADDRESS SCAN
MARICOPA APN
123-45-678
BOOK
MAP
PARCEL
PROPERTY ADDRESS SEARCH
NUMBER • DIRECTION • STREET • CITY
Parcel / APN
Found
Full Cash Value
Check
Limited Value
Verify
Tax account
Open
ADDRESS MATCH → PARCEL VERIFIED
County Assessor
Eddie Cook
County Treasurer
John M. Allen
Property accounts
1.8M+
Last reviewed
August 7, 2026
Current August 2026 position
Three Different 2026 Deadlines Matter Right Now
Real-property owners are between valuation season and tax-bill season.
The April 21 deadline to appeal the February 20, 2026 2027 Notice of Valuation has passed. If you filed that appeal on time, the Assessor’s statutory decision deadline is August 15, 2026. Meanwhile, two important 2026 valuation-relief programs remain actionable through September 1.
Senior Valuation Protection
Eligible owners can apply through September 1, 2026. This freezes Limited Property Value for three years—not the tax bill itself.
Personal Exemption waiver
The regular February 28 filing date has passed, but qualifying applicants can file by September 1 with an approved Exemption Deadline Waiver.
2026 tax bill
Maricopa consolidated tax statements normally enter the mailing cycle in September. First-half taxes are due October 1.
Business owners:
Maricopa is scheduled to mail 2026 Business Personal Property Notices of Valuation on August 14, 2026. The current appeal deadline is September 14, 2026.
Arizona year-label warning:
A Notice of Value mailed in February 2026 is generally for the 2027 tax year. A Treasurer bill received later in 2026 is the 2026 property-tax bill. Do not treat those documents as the same valuation year.
Use the right Maricopa County office
Assessor, Treasurer or Recorder: Who Handles What?
County Assessor
- Search property address
- Parcel / APN
- Full Cash Value
- Limited Property Value
- Legal classification
- Assessment appeals
County Treasurer
- Tax statement
- Amount due
- Online payment
- Tax receipt
- Tax history
- Delinquent tax / liens
County Recorder
- Deeds
- Deeds of trust
- Releases
- Recorded liens
- Plat maps
- Certified copies
Valuation Relief
- Senior Freeze
- Widowed exemption
- Total disability
- Veteran disability
- Deadline waiver
- Relief forms
Choose the Maricopa County Property Task You Need
Find property by address
Use the Assessor’s parcel search with a standard street-address format.
Find the APN
Open the parcel detail page and save the book-map-parcel number.
Check property value
Compare Full Cash Value and Limited Property Value before estimating tax.
Fix a 2026 factual error
A Notice of Claim can address qualifying 2026 factual or legal-classification errors.
Check tax due
Follow the parcel’s Taxes link or use the Treasurer’s Parcel Search.
Find a deed
Use the Recorder’s Document Search and verify the recorded document number.
Primary keyword task: search by address
How to Search Maricopa County Assessor Records by Address
Enter a standard address.
The Assessor accepts a format such as house number + directional + street name + abbreviated street type. City, Arizona and ZIP can normally be omitted.
Use official directional abbreviations.
Enter N, S, E, W, NE, NW, SE or SW rather than spelling directions out.
Abbreviate the street type.
Examples include ST, AVE, PL and LN.
If the search fails, remove the street type.
The Assessor specifically recommends searching with number + direction + street name when a full address produces no match.
Open the matching parcel.
Click the parcel/APN to view detailed property information.
Save the APN.
The parcel number is the best identifier for tax, deed, map and county-office follow-up.
Use the Taxes link when you need the bill.
The Assessor redirects tax-payment questions to Treasurer John M. Allen’s office.
Official Maricopa Search Instructions
Review address, APN and owner-name search formats directly from the Assessor.
Search without getting stuck
Address, Owner and Parcel Search Tips
Address search
Try the simplest valid address first: number, direction and street name.
Owner search
The Assessor recommends entering the owner’s full name and not abbreviating the first name.
APN search
Common formats such as 111-11-111-A or the same digits without separators can work.
Trust or LLC ownership
A residential address may be indexed under a trust, business or estate rather than an individual name.
New subdivision
Recently split or newly created parcels can have different APNs than older purchase documents.
No situs address
Vacant land may be easier to find with APN, owner name or legal-description information.
Do not identify land by owner name alone.
Common names, multiple parcels, trusts and investment entities can produce several results.
Six Things to Match Before You Trust a Maricopa Record
APN
Exact parcel
Situs address
Physical site
Owner
Current roll
Legal class
Property use
Tax year
2026 / 2027
Deed number
Recorded title
Useful cross-check:
The Assessor parcel page can display the current deed number under Owner Information. Use that recording number to jump into the Recorder’s document system.
Maricopa County Property Record Field Decoder
| Field |
What it means |
Why it matters |
| APN / Parcel Number |
Book-map-parcel style identifier assigned to the property. |
Best cross-reference for Assessor, Treasurer and Recorder research. |
| Full Cash Value |
Assessor’s market-oriented value unless another statutory method applies. |
FCV is generally the value you challenge in a real-property valuation appeal. |
| Limited Property Value |
Statutory taxable value used to calculate property taxes. |
LPV normally drives the tax calculation and is not itself directly appealable. |
| Legal Class |
Arizona statutory property-use category. |
Determines the applicable assessment ratio. |
| Assessment Ratio |
Percentage applied to LPV to create assessed LPV. |
Class 3 residential property commonly uses 10%. |
| Assessed LPV |
LPV multiplied by the statutory assessment ratio. |
Taxing-jurisdiction rates are applied to this assessed value. |
| Deed Number |
Recorded document reference associated with ownership. |
Use it in Recorder Document Search to open the underlying deed. |
| MCR |
Map/record reference connected with the parcel. |
Can help locate subdivision plats and map information. |
| Property Use |
Residential, rental, commercial, vacant or another use/classification. |
A classification error can affect LPV calculations and taxes. |
Arizona Proposition 117
Full Cash Value vs Limited Property Value
Full Cash Value
FCV reflects market conditions and can move up or down by more than 5%.
This is generally the appealable valuation.
Rule A LPV
Most unchanged properties use the standard calculation.
LPV generally increases up to 5% and cannot exceed FCV.
Rule B LPV
Significant property changes can trigger a recalculation.
Examples include splits, major improvements and change in use.
Assessed LPV
LPV is multiplied by the legal-class assessment ratio.
The resulting assessed amount is used for taxation.
Your market value can fall while LPV rises.
If FCV remains above LPV, Rule A can still increase LPV by up to 5% even in a softer housing market.
2027 notice context:
Maricopa reported a median single-family FCV decrease from $408,100 for tax year 2026 to $400,500 for 2027, while median single-family LPV increased from $225,596 to $236,875.
The most important Arizona timing rule
Why a 2026 Notice Can Say “Tax Year 2027”
2026 Property Tax Bill
Uses values established in the prior valuation cycle. The Treasurer will issue the annual 2026 consolidated statement later in 2026.
February 20, 2026 Notice of Value
This real-property notice establishes FCV and LPV for tax year 2027, not the bill due later in 2026.
2027 NOV mailed
Assessor mailed the 2027 real-property Notice of Valuation on February 20, 2026.
Appeal deadline
Real-property petition for review deadline for the 2027 valuation.
Assessor decision
Deadline for the Assessor to rule on timely assessment appeal requests.
SBOE decision
State Board of Equalization deadline for applicable appeal decisions.
Tax Court
Deadline listed for filing the 2027 valuation matter with Tax Court.
2026 tax statement
The Treasurer’s regular annual statement cycle occurs later in the year.
2027 real-property appeal deadline passed
Maricopa County Real Property Assessment Appeal
The Assessor’s standard real-property appeal process applies to the 2027 Full Cash Value or legal classification shown on the Notice mailed February 20, 2026. The owner had 60 days to file, making April 21, 2026 the deadline.
Appeal FCV
Use market evidence showing the Full Cash Value is inaccurate.
Appeal legal classification
Use occupancy or property-use evidence if the legal class is wrong.
LPV is different
The Assessor states that Limited Property Value itself is not the directly appealable value.
- Notice of Valuation
- Current parcel record
- Comparable sales
- Independent appraisal
- Closing statement
- Property-condition photographs
- Repair estimates
- Correct square-footage evidence
- Occupancy/classification evidence
- Requested FCV
Open Maricopa Assessment Appeals
Review the current residential, mobile-home and business-personal-property appeal procedures.
A different tool for factual errors
Use a Notice of Claim for Certain 2026 Property Record Errors
A missed valuation appeal does not make every error permanent. Arizona provides a separate Notice of Claim procedure for defined factual errors or legal-classification errors.
Current year + three prior years
The Assessor says a Notice of Claim can apply to calendar year 2026 and the three preceding years when statutory requirements are met.
Not a second valuation appeal
It must involve a qualifying factual error or legal-classification issue rather than simple disagreement with market value.
Year-round filing
The Assessor accepts qualifying Notice of Claim filings between January 1 and December 31.
Search the parcel and identify the specific error.
Examples can involve incorrect property characteristics or legal classification.
Gather supporting documentation.
Claims without evidence can be denied.
Use the official Notice of Claim process.
Maricopa accepts claims through its designated electronic process, certified mail or in person.
Track the response period.
The Assessor states that the office has 60 days to respond to a Notice of Claim.
Open Notice of Claim Instructions
Use this route for qualifying factual or legal-classification errors rather than an ordinary market-value disagreement.
September 1, 2026 deadline approaching
Maricopa County Senior Valuation Protection “Senior Freeze”
Senior Valuation Protection freezes the Limited Property Value of an eligible primary residence for three years. It does not freeze the tax rate or guarantee that the final tax bill stays unchanged.
Age 65+
At least one qualifying owner must meet the program’s age requirement.
Primary residence
The applicant must satisfy residency and primary-home rules.
Two-year residency proof
Current application instructions require proof of residence for two years.
One owner income
2026 income limit: $47,712, averaged over the prior three years.
Two+ owners income
2026 income limit: $59,640, averaged over the prior three years.
Renew every three years
Continued qualification must be renewed on the required schedule.
Income calculation is different from Personal Exemptions.
The Senior Valuation Protection program includes Social Security and veteran disability income when testing the current income limit.
Current deadline:
File by September 1, 2026. Applications received after that deadline are processed for the subsequent tax year.
Apply for 2026 Senior Valuation Protection
Review age, income, residency documents and the online application before September 1.
September 1 waiver route still available
2026 Widowed and Totally Disabled Personal Exemptions
Maximum 2026 exemption
Up to $4,873 can reduce qualifying Assessed Limited Property Value.
No minor children
Current 2026 household income limit is $39,865.
Minor / qualifying disabled children
Current 2026 household income limit is $47,826.
Excluded income
Personal Exemption income testing excludes Social Security, military pensions and veterans’ disability payments.
Regular deadline
February 28 has passed for 2026.
Waiver deadline
A qualifying applicant can still seek filing by September 1 with an approved Exemption Deadline Waiver.
Open 2026 Personal Exemption Information
Review the correct category, income documents and waiver requirements before filing.
Important 2026 / 2027 rule distinction
Maricopa Disabled Veteran Property Tax Exemption
100% service-connected disability
For 2026, a qualifying honorably discharged veteran with a 100% service-connected disability can receive a full property-tax exemption on the primary residence when all current-year eligibility rules are satisfied.
Partial veteran exemption
Qualifying veterans with a lower disability percentage can receive a prorated portion of the 2026 $4,873 exemption.
2026 filing route
Apply through the Assessor’s Personal Exemption program; the September 1 waiver deadline can still matter.
Do not apply the new 2027 rules backward to 2026.
Maricopa announced that beginning in tax year 2027, disabled-veteran and qualifying surviving-spouse income limits will be removed and other eligibility provisions expand. Those changes are prospective.
Upcoming August 14 mailing
2026 Maricopa Business Personal Property Records
Business Personal Property includes taxable equipment and other qualifying assets associated with commercial operations. The Assessor handles annual statements, valuation and appeals.
Statement mailed
2026 Arizona Business & Agricultural Business Property Statement.
Statement due
2026 filing deadline has passed.
Notice mailed
2026 Notice of Valuation Personal Property.
Tax bill
Approximate Treasurer billing date listed by the Assessor.
Appeal deadline
Personal Property Petition for Review of Valuation.
Assessor ruling
Current statutory appeal-decision date framework.
2026 statutory exemption:
Maricopa announced that the qualifying Business Personal Property statutory exemption increased to $500,000 for tax year 2026 for applicable Class 1 and Class 2 personal-property types.
Open Business Personal Property
Use e-filing, valuation schedules and current appeal instructions.
Treasurer parcel inquiry
How to Search and Pay Maricopa County Property Taxes
Search the Assessor parcel first.
Save the APN so the Treasurer search cannot be confused with a similarly named property owner.
Search by parcel/account number, name or situs address.
The Treasurer also supports business name and certain personal-property account searches.
Open the Tax Summary.
Review assessed tax, amount paid, amount due and prior tax years.
Use Tax History or Tax Receipt.
These views help verify prior-year payments rather than relying on a mortgage escrow statement.
Choose Pay Online.
Follow the Treasurer’s payment screen and save the confirmation.
The Assessor cannot verify your payment.
Maricopa’s Assessor explicitly states that tax billing, payment and balance questions belong to the Treasurer at
602-506-8511.
2026 real-estate tax payment cycle
Maricopa County 2026 Property Tax Due Dates
Annual statement
Consolidated tax statements normally enter the mailing cycle in September.
First half due
First installment of a bill over $100 is due October 1, 2026.
First half delinquency
Statutory delinquency point is after 5 p.m. November 1, subject to the next-business-day rule when the date falls on a weekend or legal holiday.
Full-year option
For bills over $100, an owner who missed first half can generally pay the full-year amount by December 31 without interest.
Second half due
Remaining 2026 tax is due March 1, 2027.
Second half delinquency
Delinquent after 5 p.m. May 1, subject to Arizona’s next-business-day timing rule.
Bill of $100 or less:
Arizona requires the entire amount rather than two installments; unpaid tax becomes delinquent after December 31 at 5 p.m.
You owe tax even if the statement is lost or mailed to the wrong address.
Search the parcel online before each deadline and keep the Assessor mailing address current.
16% statutory simple interest
Maricopa Delinquent Property Taxes and Tax Liens
16% simple interest
Arizona law sets delinquent property-tax interest at 16% simple annual interest.
Accrues monthly
The Treasurer states that interest accrues on the first day of each month and cannot normally be waived.
Interest paid first
A delinquent payment is applied to accrued interest before the underlying tax principal.
February lien auction
Maricopa County conducts an online auction of eligible delinquent real-property tax liens each February.
Certificate of Purchase
A successful lien bidder receives a tax-lien interest—not immediate ownership of the home.
Foreclosure can come later
Arizona tax-lien law provides a later statutory process involving the right of redemption and potential foreclosure.
Search all tax years.
Do not assume the current tax year is the only unpaid account.
Use the Treasurer’s live amount due.
Interest changes over time, so an old printed statement is not a payoff.
Check tax-lien activity.
Determine whether the parcel has an outstanding Certificate of Purchase.
Pay the exact current redemption amount.
Partial electronic payments that omit required accrued interest can leave taxes unpaid.
“I need the complete payoff for Maricopa County parcel __________. Please identify every delinquent year, current interest, fees, outstanding tax-lien certificate and the exact amount required to bring the parcel current.”
Recorder Justin Heap
How to Search Maricopa County Deeds, Deeds of Trust and Liens
The Assessor can show an ownership record and current deed number, but legal land documents are preserved by the Maricopa County Recorder.
Recorder
Justin Heap is the current Maricopa County Recorder.
Recorded document number
Fastest route when the Assessor already provides a deed number.
Docket / book & page
Older documents can be searched using their historical recording reference.
Name search
Search last name, first name, business name and optional date range.
Full-text research
Recorder search currently supports additional full-text searching for recent records using names, legal descriptions or addresses.
Plat map
The Assessor’s MCR reference can help connect a property to recorded plat-map information.
Find the parcel through the Assessor.
Copy owner name, APN, legal description, deed number and MCR when shown.
Use the recorded document number first.
This is more precise than a broad name search.
If you do not know the number, search the party name.
Trust or business ownership should be searched in the Business Name field.
Narrow by document code or date.
Separate deeds from deeds of trust, releases, judgments or other document types.
View the unofficial image or buy the official copy.
The Recorder allows online viewing and paid official/certified copies.
Standard recording
$30 per document for most recorded instruments.
Official document copy
$1 per recorded page.
Certification
$3 additional per document.
Assessor ownership is not a title search.
A buyer should review the recorded deed, deeds of trust, releases, judgments and other relevant title records through the Recorder and appropriate title/legal professionals.
Phoenix metro buyer checklist
Maricopa County Property Buyer Record Checklist
- Search property by street address
- Save the APN
- Check Full Cash Value
- Check Limited Property Value
- Verify legal class
- Check Rule A or possible Rule B issue
- Review building characteristics
- Search current property taxes
- Check delinquent tax years
- Search recorded deed
- Search deeds of trust and releases
- Verify subdivision plat / legal description
Do not estimate future taxes from purchase price alone.
Arizona taxes are normally based on Limited Property Value, assessment ratio and the parcel’s specific taxing jurisdictions. A transfer can also interact with classification and statutory LPV rules.
Maricopa County Assessor, Treasurer and Recorder Contacts
County Assessor
Eddie Cook
301 W Jefferson Street
Phoenix, AZ 85003
602-506-3406
Monday–Friday
8 a.m.–5 p.m.
County Treasurer
John M. Allen
301 W Jefferson Street
Suite 100
Phoenix, AZ 85003
602-506-8511
8 a.m.–5 p.m.
County Recorder
Justin Heap
301 W Jefferson Street
2nd Floor, Suite 200
Phoenix, AZ 85003
602-506-3535
8 a.m.–5 p.m.
Senior / Exemption Help
Valuation Relief Programs
Maricopa County Assessor
301 W Jefferson Street
Phoenix, AZ 85003
602-506-3406
Maricopa County Property Search Problems and Fixes
| Problem |
Best fix |
Correct office |
| Full address returns no result |
Remove city, ZIP and street type; search number + direction + street name. |
Assessor |
| Owner name does not match |
Check trust, LLC or recorded deed name; search by APN/address instead. |
Assessor / Recorder |
| Need the parcel number |
Search the property address and save the APN from the result page. |
Assessor |
| FCV decreased but taxable value rose |
Review LPV Rule A; LPV can rise up to 5% while staying below FCV. |
Assessor |
| LPV increased more than expected |
Check for a Rule B trigger such as change in use, split or significant property change. |
Assessor |
| Want to appeal 2027 value |
The April 21, 2026 administrative appeal deadline has passed; review any remaining State Board/Tax Court rights based on your case. |
Assessor / SBOE |
| 2026 property record has a factual error |
Review the Notice of Claim process for qualifying statutory errors. |
Assessor |
| Age 65+ and need valuation relief |
Apply for 2026 Senior Valuation Protection by September 1 if eligible. |
Assessor |
| Missed personal-exemption February deadline |
Review the September 1 Exemption Deadline Waiver route immediately. |
Assessor |
| Need 2026 tax bill in early August |
The normal annual consolidated-statement cycle is later; monitor Treasurer Parcel Search in September. |
Treasurer |
| Mortgage lender should pay taxes |
Check the Treasurer tax receipt after the lender’s expected payment date rather than assuming escrow posted. |
Treasurer / Lender |
| Need exact payoff on delinquent taxes |
Use the live Treasurer balance because 16% simple interest accrues monthly. |
Treasurer |
| Need copy of deed |
Use the deed number on the Assessor record in Recorder Document Search. |
Recorder |
| Need exact legal boundary |
Use recorded plats/surveys and a licensed surveyor rather than parcel mapping alone. |
Recorder / Surveyor |
“I am researching Maricopa County parcel __________ at __________. Please confirm the current Full Cash Value, Limited Property Value, legal class, assessment ratio, current tax status and whether there is any factual-error correction or valuation-relief deadline that still applies.”
Official live-action routes
Maricopa County Property Action Center
Exactly 10 Maricopa County answers
Maricopa County Assessor Property Search FAQs
1. How do I search Maricopa County property by address?
Use the Maricopa County Assessor Property Search and enter a standard address using the house number, abbreviated direction when applicable, street name and abbreviated street type. If the full address fails, the Assessor recommends removing the street type and searching with the number, direction and street name.
2. Who is the Maricopa County Assessor in 2026?
Eddie Cook is the Maricopa County Assessor. The Assessor’s Office is at 301 W Jefferson Street, Phoenix, Arizona 85003, and the main public-assistance number is 602-506-3406.
3. What is the difference between Full Cash Value and Limited Property Value?
Full Cash Value generally reflects market value and is the valuation normally challenged in an appeal. Limited Property Value is the statutory taxable value used for property-tax calculations. Under Rule A it can generally increase up to 5% per year but cannot exceed Full Cash Value.
4. Why did Maricopa County mail a 2027 valuation notice in 2026?
Arizona real-property values are noticed about one year before the related tax bill. Maricopa mailed the 2027 Notice of Valuation on February 20, 2026. Those values are for tax year 2027, not the 2026 tax bill issued later in 2026.
5. What was the deadline to appeal the 2027 Maricopa real-property value?
The deadline to file the 2027 Petition for Review of Real Property Valuation was April 21, 2026. The Assessor’s deadline to rule on timely assessment appeal requests is August 15, 2026.
6. When are Maricopa County 2026 property taxes due?
For bills over $100, the first half is due October 1, 2026 and the second half is due March 1, 2027. First-half taxes become delinquent after November 1 and second-half taxes after May 1, subject to Arizona’s next-business-day rule when a delinquency date falls on a weekend or legal holiday.
7. What is the 2026 Maricopa Senior Valuation Protection income limit?
The current 2026 income limit is $47,712 for one owner or $59,640 for two or more owners, averaged over the prior three years. The program freezes qualifying Limited Property Value for three years and has a September 1, 2026 application deadline.
8. How much is the 2026 Maricopa Personal Exemption?
The 2026 widowed, totally disabled and qualifying partial veteran exemption can reduce Assessed Limited Property Value by up to $4,873, subject to the program’s eligibility, ownership and income rules. The normal February 28 deadline has passed, but an approved Deadline Waiver can allow filing by September 1.
9. Who collects Maricopa County property taxes?
County Treasurer John M. Allen handles property tax statements, balances, tax receipts, payments, delinquent taxes and tax liens. The County Assessor values property but does not collect tax payments.
10. Where do I search Maricopa County deeds and recorded property documents?
Use the Maricopa County Recorder’s Recorded Document Search. You can search by recorded document number, docket/book and page, party name, business name, document code and date range. Official copies currently cost $1 per page, with an additional $3 per document for certification.
Official Maricopa County Property Sources
Verified for this August 7, 2026 guide:
Eddie Cook as Assessor; John M. Allen as Treasurer; Justin Heap as Recorder; official address/APN search methods; more than 1.8 million property accounts; February 20, 2026 mailing of 2027 Notices; April 21 real-property appeal deadline; August 15 Assessor appeal-decision deadline; Rule A/Rule B LPV rules; 10% Class 3 assessment-ratio example; September 1 Senior Valuation Protection deadline; 2026 senior income limits of $47,712/$59,640; $4,873 Personal Exemption; $39,865/$47,826 Personal Exemption income limits; 2026 100% service-connected disabled-veteran primary-residence exemption; August 14 business-personal-property notice; September 14 BPP appeal deadline; October/March tax installment schedule; 16% simple delinquent interest; Recorder fees and current office contacts.
CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with the Maricopa County Assessor, Treasurer, Recorder, Board of Supervisors, Arizona Department of Revenue or any other government agency.
Parcel values, tax rates, billing dates, exemption qualifications, statutory income limits, payment fees, legal classifications, appeal procedures and tax-lien status can change. Verify property-specific information through the official county record before paying taxes, filing an appeal, buying property or making a legal decision.
Last reviewed: August 7, 2026.
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