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SANTA CRUZ COUNTY TREASURER'S OFFICE
The Santa Cruz County Treasurer is the fiscal custodian of the county. The duties of the Treasurer's Office include receipt, management and distribution of public funds, cash flow projections, disbursements of cash, warrants and oversees county bank accounts.
2023 Tax Statements will be mailed mid-September. Keep an eye out for your statement in the mail.
For your convenience, payments can be made online with any of the payment methods below. Just click into the image and you will be directed to the payment portal.
Our debit/credit card vendor, Point&Pay charges a processing fee of $3.95 for debit card payments & 2.5% fee for credit card payments over $100.00. Credit Card payments less than $100.00 will be charged a processing fee of $2.00. Electronic check processing fee will be $2.50. Same fees apply when paying by phone or in person.
The Santa Cruz County Treasurer's Office does not receive any portion of this processing fee. By law, the Santa Cruz County Treasurer is not permitted to charge any fee for processing tax payments. In addition, the Treasurer is not allowed to deduct banking fees from the property tax (levy) collected, which would result in apportioning a lesser amount to the taxing jurisdictions to fund their operations.
**Please allow 3-4 business days for your payment to post to the Treasurer's database**
Due Dates Pursuant to ARS 42-18052:
Property Taxes are due in two installments if greater than $100.00
The first installment is due and payable October 1st and becomes delinquent if postmarked or received after 5:00pm November 1st.
The Second installment is due and payable March 1st and becomes delinquent if postmarked or received after 5:00pm May 1st.
Taxes of $100 or less are due in the first installment.
If the total tax due for the tax year (the amount of both installments) is received or postmarked before 5:00pm on December 31st, any interest on the first installment is waived.
(Click on the tabs to the left for further information)
Tax Lien Sale
The Tax Lien Sale is held annually in February. The public sale of delinquent real property taxes, held pursuant to Arizona Revised Statutes, Title 42, Chapter 18 Article 3, Section 42-18126, and the law of the land.
The sale involves the offer/purchase of delinquent taxes for tax years 2022 and prior. To be delinquent, taxes must be delinquent for two or more years. (ARS 42-18104) for Example:
2022 tax liens will be offered for sale in February 2024 2021 tax liens were offered for sale in February 2023 2020 tax liens were offered for sale in February 2022
You are NOT purchasing property. Instead, as an investor in Santa Cruz County, you are purchasing a tax lien (Certificate of Purchase) in the amount of all taxes due, interest charges and related fees. A certificate of purchase or CP is defined as a lien document signifying payment of delinquent secured property taxes by an "investor". The lien against the property is sold in an open competitive bidding process based on the lowest interest rate to be received by the investor. Bids are accepted in 1% decrements. Zero percent (0%) bids are acceptable.
By state statutes, a formal list of all delinquent parcels is advertised in the issue(s) of a paper of general circulation at least two weeks prior to the sale. The properties subject to the 2024 tax lien sale of delinquent 2022 and prior years will be published in the Nogales International. You may obtain a copy of the published list in our main lobby or request a hard copy for a fee of $50.00.
Investor
Registered CP (Certificate of Purchase) Buyers may purchase over the counter delinquent taxes when available. You can find the delinquent tax list on this page to the bottom right of this information. The list is updated monthly.
If you are interested in purchasing delinquent taxes, an IRS Form W-9 must be submitted to be entered into our system prior to purchasing. If you are a first-time buyer, we require payment via certified funds. (cash, money order, cashier's check)
Fees
| Certificate of Purchase | $10.00/ Year |
| Reassignment of Certificate | $10.00/ CP# |
| Redemption of Certificate | $10 per CP# |
| Treasurer's Deed | $50.00 per parcel |
| Delinquent Tax list copy | $50.00 |
| Returned payment Fee | $35.00 |
Redemptions
Any time during the period an investor holds a tax lien certificate, it is subject to redemption by the property owner, his agent, assignee, attorney, or by any person having legal or equitable claim herein, including a purchaser of a certificate of a different year or person making a charitable gift to the owner (ARS 42-18151/18153). Full payment of all taxes, interest and fees is required to be made by the property owner, et al.
Pursuant to ARS 42-18154A, the Treasurer must be satisfied that the person or entity redeeming the lien has the legal right to redeem. Recorded documents or evidence of recording may be required to establish proof of right to redeem.
Should the tax lien certificate be redeemed any time prior to deeding, the investor will receive the purchase amount, less non-refundable fees, plus the rate of interest bid at the time of the sale. if purchased at the tax lien sale, interest will accrue from March 1st and each month thereafter until redeemed (ARS 42-18153). Any portion of the month counts as a whole month (ARS 42-18053)
- When will I receive a tax bill?
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Tax Statements for the current year are mailed in mid-September and include coupons for the 1st and 2nd installments. This is the only statement you will receive unless your taxes are delinquent. Delinquent tax statements are mailed in August and January for Real Property Taxes.
- How do I change my mailing address?
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To change your mailing address, click here. This will lead you to the Santa Cruz County Assessor's Address Change form, the Santa Cruz County Assessor manages property owner mailing addresses.
- Where is your office located? What are your office hours?
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1150 N. Congress Dr. Room #104, Nogales, AZ. off of Mariposa Rd., Behind McDonalds. Map
Our office hours are Monday- Friday from 8:00am-5:00pm
- How can I make my payment? Can I use a credit card?
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We accept ACH payments or electronic check payments through our online payment options. Our debit/credit card vendor, Point&Pay charges a processing fee of $3.95 for debit card payments & 2.5% fee for credit card payments over $100.00. Credit Card payments less than $100.00 will be charged a processing fee of $2.00. Electronic check processing fee will be $2.50. Same fees apply when paying by phone or in person.
Payments may also be mailed using a personal check, cashier's check or money order. Please do not mail in cash. Please mail payments to PO BOX 1150, Nogales, AZ 85628 or 2150 N. Congress Dr. Room #104, Nogales, AZ 85621.
In person payments can be made in our office located at 2150 N. Congress Dr. Room #104, Nogales, AZ 85621. Any payment method mentioned above may be accepted.
- Why am I charged a processing fee when I pay with a debit/credit card?
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Our debit/credit card vendor, Point&Pay charges a fee to process payments. The Santa Cruz County Treasurer's Office does not receive any portion of this processing fee. By law, the Santa Cruz County Treasurer is not permitted to charge any fee for processing tax payments.
- To Whom should I make my check payable to?
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Elizabeth Gutfahr, Santa Cruz County Treasurer
- Where should I send my payment?
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Payments should be mailed to PO BOX 1150, Nogales, AZ 85628 or 2150 N. Congress Dr. Room #104, Nogales, AZ 85621. Personal checks, cashier's checks or money orders. Please do not mail in cash.
- How can I find out how much I owe for property taxes?
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For the current year, you can check the balance owed via the Assessor's Parcel search here. Enter your parcel number, search by name or site address. Boxes below will auto fill with information pertaining to the parcel. Above the boxes you will find the "taxes" tab where you can find current year taxes owed. If you need information on prior years, please contact our office at (520)375-7580. There may be additional charges that are not reflected on the Assessor's taxes tab.
- I have a mortgage. Will you send my mortgage company a bill?
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We provide the mortgage and tax service companies tax statement information upon request, so your mortgage company should receive your tax information. As a courtesy, we will also send you an information statement about your taxes. If you find you are now responsible for paying your property taxes, you may use that statement to make payments.
- What happens if my taxes go delinquent?
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According to state law, once the delinquency date has passed, interest starts to accrue at 16% per year, prorated monthly. That means you will pay 1.333% on the amount of tax due whether you pay on the last day of the month or the first day of the month.
For taxes that are not paid before January of the following year, and additional $5.00 penalty is assessed. In February, your delinquent tax lien will be offered for sale at our Delinquent Tax Lien Sale. This is a sale of the lien for delinquent taxes not the sale of your property. After 3 years from the date of the sale, the purchaser of your taxes can foreclose on the lien and acquire your property.
- When is the Delinquent Tax Lien Sale?
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Our Delinquent Tax Lien Sale will be the last week in February.
- Is there anything special I need to do if my taxes are delinquent?
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By Law, partial payment of delinquent tax liens is not allowed. The minimum payment we can accept is the amount of taxes, interest and fees due for a delinquent installment. If a tax lien had been sold on your property, all delinquent taxes, interest, penalties and fees must be paid in full according to state law.
- How are my taxes determined?
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Taxes are calculated based on a rate applied to the value of your property. The tax rate is a combination of the rates of all the jurisdictions that have a property tax where you live, such as the Santa Cruz County, your school district and your fire district. There is a Primary Tax Rate and a Secondary Tax Rate. Primary taxes are used to pay the operating expenses of a jurisdiction and the rate is applied to the Limited Cash Value of your property. The secondary taxes are used to pay for special districts, such as fire districts, and other voter approved items, for example, bonds and budget overrides.
The calculation is as follows:
Primary Tax = Limited Value times Assessment Ratio times Primary Tax Rate divided by $100
Secondary Tax = Limited Value times Assessment Ratio times Secondary Tax Rate divided by $100
TOTAL TAX = Primary Tax + Secondary Tax - What is State Aid to Education?
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State Aid to Education is a reduction for homeowners (owner-occupied) in the primary property tax levied by school districts in your area. This amount will be reimbursed to the school districts from the State through the County Treasurer.
- Why am I paying Fire District Assistance?
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Per ARS 48-807, Fire District Assistance is a countywide tax used to supplement fire districts. It is levied against every taxable property in the county.
- What time period do my taxes cover?
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Your annual taxes covers the calendar year from January to December. The first installment is due before November 1 and the second installment is due before May 1 (even though this date is in the next tax year)
- What if I think my taxes are too high?
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- If you believe the full cash value on your notice of valuation is higher than actual market value, or the legal class is incorrect according to current use, you will want to file a "Petition for Review," From 82130.
- Notice of valuation is mailed on March 1. This valuation is used for the next calendar year's tax computations.
- Petition for review of real property valuation and the residential petition for review of real property are available to the property owners from March 1st through April 29. Petitions are available from the Assessor's Office.
- Where do I get information about Tax Exemptions?
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Exemptions are available for qualifying widows, widowers, and disabled persons. The applicant must apply each year between January 1 and the last working day in February. First-time applicants must apply in person. Each type of exemption has different qualification requirements.
There are no exemptions for veterans, these were removed from Arizona State Statues in 1990.
A person who has a Power of Attorney for another individual can file an exemption. A copy of the Power of Attorney and photo ID of the applicant must be provided when filing the application.
The Santa Cruz County Assessor manages the exemption application. Please contact the Assessor's Office at (520)375-8030.