Pinal County property tax notices are landing in mailboxes, and the first payment deadline is 5 p.m. on Oct. 1.

Treasurer Mike McCord released a walkthrough of the bill this month answering the questions his office fields every fall. Property taxes are the oldest tax levy in the country and the only major tax common to all 50 states. They pay for local public services, including law enforcement, the courts, public education and public health.

If You Have a Mortgage, the Card Is Just a Notice

Most homeowners with a mortgage do not need to do anything. The mortgage company pays the taxes, and the county sends the card for information only.

The exception matters: if you recently paid off your mortgage, the mortgage company is no longer responsible, and the bill is yours. Owners can confirm whether a mortgage company paid using the parcel inquiry feature at treasurer.pinal.gov or the Pinal County Taxes app.

When Payment Is Due

The amount owed is printed at the top of the notice and is based on the property value set by the assessor's office. Which deadline applies depends on the size of the bill.

• Bills under $100 are due in full by 5 p.m. Oct. 1. They become delinquent at 5 p.m. Dec. 31 and carry a 16% annual penalty, prorated monthly until paid.
• Bills over $100 can be paid in full by Dec. 31, or in two installments.
• The first installment is due by 5 p.m. Oct. 1 and becomes delinquent if payment is not received by 5 p.m. Nov. 2.
• The second installment is due by 5 p.m. March 1 and becomes delinquent if payment is not received by 5 p.m. May 3.

Penalties are set by state law. The treasurer's office cannot adjust or waive them.

The Fire District Line on a San Tan Valley Area Bill

The treasurer names fire districts among the special districts property taxes pay for, alongside flood control and libraries. There is no fire district anywhere in the San Tan Valley area, in the Town of San Tan Valley or in the unincorporated portion. Property owners here still see a fire district charge on the bill, and it catches people every year.

The line is the Fire District Assistance Tax, and it is not a charge for local fire protection. Arizona law, at A.R.S. § 48-807, requires the county board of supervisors to levy it as a secondary property tax on every taxable property in the county, capped at 10 cents per $100 of assessed valuation. Property owners pay it whether or not they live inside an established fire district, and whether or not they pay for a private subscription service such as Rural Metro.

The money is pooled and shared among fire districts across Arizona. It helps pay for emergency rescue and medical response on public roadways and highways and in unincorporated areas that sit outside any official district boundary.

So the charge is real, but paying it does not buy fire district protection here. Fire coverage in the San Tan Valley area works on a different model.

The Town of San Tan Valley also does not levy a property tax at this time. Pinal County is the taxing authority across the area, and the county rate shows up on bills inside town limits the same as it does outside them. We covered how the county rate and the amount owed can move in opposite directions in Pinal County cut its property tax rate again, but your bill could still go up.

How to Pay

The county accepts payment through online banking, by mailed check, in person at five locations around the county, and through the treasurer's website and app. The office does not take payments over the phone.

Questions go to treasurer.pinal.gov, which has a full FAQ, or to This email address is being protected from spambots. You need JavaScript enabled to view it.. The office can be reached by dialing 311 from within Pinal County or 520-509-3555 from outside it.