Property Tax

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There are two types of property tax in the State of Arizona, primary and secondary. The City of Mesa does not collect a primary property tax. The City collects a secondary property tax, which is used to pay the principal and interest due for debt associated with General Obligation Bonds

The City uses the tax levy (not the tax rate) to manage the secondary property tax. The tax levy is calculated by the formula to the right.Formula

The value of each property in the City is determined annually by either Maricopa County or the State of Arizona. This value is based on comparable sale values from two to three years prior. For example, the FY 2018/19 net assessed value is based on property valuations from mid-2015 to mid-2016.

Secondary Property Tax Rate and Levy

Fiscal Year


Value of Taxable Property


Tax Rate (per $100 of Value)


Tax Levy

 FY 2018/19 

 FY 2017/18 

FY 2016/17










 The value of taxable property in the City (A) increased 7.5% in the past year.  Therefore, the City reduced the tax rate (B) so that the total property tax levy (C) remained unchanged. The combined effect of higher property values and a lower tax rate is the same citywide tax levy of $33.4 million with a decrease in the amount of City property tax owed by existing property owners. The change in an individual property tax bill will vary based on how much the value of a property changed relative to other property in the City.   

The FY 2018/19 annual secondary property tax levy for the median-valued City of Mesa residential property is $128, which is a reduction from $131 in the prior fiscal year.   

For more information on assessed value and property tax, see the Budget and Financial Summary section of the City's Executive Budget Plan document.

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