What This Statute Says
A.R.S. § 42-11003 prohibits double taxation of property. The rule blocks the state and any subdivision from imposing the same tax twice on the same property in the same year.
This title shall not be construed to require or permit double taxation.
A.R.S. § 42-11003The double taxation prohibition is short, but the principle is foundational. If a tax has already been imposed and collected on a specific parcel for a specific tax year, the same parcel cannot be hit a second time for that same year under the same theory.
The rule comes up most often when a property changes hands during the year. An estate that pays the full year's tax on a parcel before distribution should not see the receiving beneficiary billed again for the same year.
When This Statute Comes Into Play
This statute typically becomes relevant in three situations. A property owner is reviewing an annual tax bill. An estate is being administered and the personal representative has to address ongoing property tax obligations. Or a charitable or nonprofit organization is claiming or maintaining an exemption. The statute is part of a larger framework in chapter 11 of title 42 and operates alongside the related sections cross-linked below.
What This Means for Arizona Families
Most families never think about Arizona property tax statutes until they are sitting at a closing table on an inherited home, reviewing an unexpected tax bill, or trying to claim an exemption for a surviving spouse. When that moment arrives, the rules in chapter 11 of title 42 are the framework you are working inside.
If you are holding real property in a revocable living trust, the trust structure does not by itself remove the property from the tax rolls. The exemption has to come from a specific statute. Our FAQ on what to do with property you inherit in Arizona covers the immediate practical questions, and our FAQ on probate timelines covers how a contested or stalled administration can affect tax filings and exemptions.
If you are administering an estate, the personal representative has a duty to keep property taxes current, to claim available exemptions where appropriate, and to maintain documentation in case the assessor reviews a claim later. Calendar the February exemption filing window each year for any property where a widow, widower, or disability exemption applies. Once the deadline passes, the saving for that year is usually lost.