AcreMath · All states

Arizona land underwriting

Not legal or tax advice

Property tax rules

Rules used: Arizona state module · reviewed by Attorney Bot (AI) on 2026-10-12 · not legal or tax advice.

Assessment

  • Enter the assessed value (full cash or limited value × 15%), not market value.
  • Class two (R) — agricultural and all other real property including vacant land — is assessed at 15% (§ 42-15002).

Source: Arizona Revised Statutes title 42 (as of 2026-10-12)

Rates

  • Tax lien state: certificates of purchase sold at the lowest bid rate (≤16%). Redeemable any time within 3 years and afterward until the treasurer's deed; the holder may sue to foreclose 3–10 years after the sale.
  • Seller of 5 or fewer parcels in an unincorporated area must give a recorded Affidavit of Disclosure at least 7 days before transfer (§ 33-422).

Source: Arizona Revised Statutes title 42 (as of 2026-10-12)

Exemptions

  • No statewide exemption amount is applied. Enter dollar exemptions from the county tax bill.

Source: Arizona Revised Statutes title 42 (as of 2026-10-12)

Ag/special use

  • No general ag rollback (A.R.S. §§ 42-12151–42-12159). The § 42-12157 back taxes plus 25% penalty apply only if the owner gave false information or missed the 60-day notice of change of use (§ 42-12156) — AcreMath does not compute this penalty.

Source: Arizona Revised Statutes title 42 (as of 2026-10-12)

Delinquency

  • No general ag rollback (A.R.S. §§ 42-12151–42-12159). The § 42-12157 back taxes plus 25% penalty apply only if the owner gave false information or missed the 60-day notice of change of use (§ 42-12156) — AcreMath does not compute this penalty.
  • Delinquent tax bears 16% simple interest per year (partial months count as whole); none if the full year is paid by Dec 31.

Source: Arizona Revised Statutes title 42 (as of 2026-10-12)

Other rules

  • Subdivision: 6+ lots for sale or lease, unless each lot is 36 acres or more (§ 32-2101).

Source: Arizona Revised Statutes title 42 (as of 2026-10-12)

How it works: methodology.

County registry (15 counties)

Counties and equivalents from the Census 2020 (national_county2020.txt). Start a deal in any county.