"I didn’t receive a tax bill, and now I’ve been informed of the delinquency and they’re asking me to pay interest and penalties. Do I have a defense since they didn’t get the tax bill to me? "

A property taxpayer’s failure to receive a tax bill, for whatever reason, is not a defense to a tax payment obligation, or any penalties and interest that might accrue from failure to meet that obligation. Our tax statutes are clear about when taxes are due and payable, namely October 1 and March 1, for first half and second half, respectively, and if you own property in Arizona, you are expected to pay whether you receive a bill or not.

Arizona law is very clear that the County Treasurer’s only obligation in terms of giving notice of taxes due is by publication of a generalized notice in a newspaper of general circulation. As most Treasurer’s Office personnel will be quick to tell you, mailing of tax bills, while a big task for their office, is merely a courtesy to property taxpayers (and done in the practical hope the taxes will timely be paid).

ARS § 42-18051 , 18052