Primary Property Tax

The total amount of primary property tax levied by jurisdictions that have levied a primary tax on the property. Primary property taxes fund the operating budgets of the jurisdictions that levy such a tax.

Less State Aid to Education

A credit given to primary residence homeowners that reduces the amount of school district primary tax they pay.

The amount of the credit varies by the school district in which the property is located and the value of the property. The maximum credit is $600. If the amount of Primary Property Tax exceeds 1% of the limited value of the property, the State Aid to Education credit amount may be increased so that the Net Primary Property Tax does not exceed 1% of the home's limited value.

Net Primary Property Tax

The Primary Property Tax less the State Aid to Education credit. The Net Primary Property Tax cannot exceed 1% of a primary residence property owner's Limited Value.

Secondary Property Tax

The sum of taxes levied by all jurisdictions that have levied a secondary tax on the property. Secondary property taxes pay for debt service related to voter approved bonds and for the operating budgets of voter or property owner approved special taxing districts such as fire districts, the County Free Library District, County Flood Control District, and other special taxing districts.

CAGRD Member Dues

An assessment levied on member lands by the Central Arizona Groundwater Replenishment District (CAGRD) to pay for water, infrastructure, and debt service in order to perform its replenishment obligations.

Total Tax Due

The sum of the property's Net Primary Property Tax, Secondary Property Tax, and CAGRD Member Dues for the year.

Please call: (520) 724-8650 or (520) 724-8750 for questions regarding property tax calculations.