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| FAQ(s) found under Real Estate FAQs |
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| I don’t understand tax pro-rations. How do they work? |
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Each year on January 1st, the lien of that year’s property taxes attached to the land, pursuant to Arizona Law. However, the lien is not due and payable until October 1st of that year for the first half of that year’s bill and the second half of that year’s bill is not due until March 1st of the following year. Pro-rations are done to reimburse the buyer for the portion of the year that the seller has owned the property and has not yet paid taxes.
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