Delinquent Tax Collection

The Coconino County Sheriff's Office is responsible for the collection of all delinquent, unsecured personal property taxes in Coconino County. Tax payments may be made in person or by mail to:

Coconino County Treasurer's Office
110 E. Cherry Ave.
Flagstaff, AZ 86001
Toll Free phone 877-500-1818
Phone 928-679-8188
Fax 928-213-9243

Tax Payment Due Dates:

A.R.S. 42-18052 provides payment due dates and a schedule outlining when property taxes become delinquent. Property taxes are normally paid in two (2) installments; the first payment is due October 1st and the second payment is due March 1st. The October payment is delinquent after 5:00 pm on November 1st and the March payment is delinquent after 5:00 pm on May 1st. If the total amount due is $100.00 or less, the entire amount is due on October 1st and is delinquent on November 1st at 5:00 pm.

Seizure and Sale of Property for Non-Payment of Taxes:

Arizona Revised Statutes allows for the seizure and liquidation of personal property necessary to pay the delinquent taxes, interest, and costs associated with this process. Taxes are considered delinquent and property considered eligible for seizure after the second installment is past due, May 2nd. Seized property will be sold at public auction to the highest bidder to pay taxes owed.

Sale Notices Providing Dates, Times and Locations Are Posted at the Following Locations:

Coconino County Sheriff's Office
Law Enforcement Administrative Facility Lobby
911 E. Sawmill Rd.
Flagstaff, AZ 86001

Coconino County Superior Court, Clerk of the Court Bulletin Board
200 N San Francisco St,
Flagstaff, AZ 86001

Coconino County Superior Court, Law Library
200 N San Francisco St,
Flagstaff, AZ 86001

Contact the Sheriff’s Office Administrative Team at 928-226-5012 or the Coconino County Treasurer’s Office at 928-679-8188 for additional information regarding unsecured property taxes.

Appeals Process:

In order to contest a delinquent personal property tax bill, you must first pay the delinquent bill at the Treasurer's Office. You may then contact the Coconino County Assessor’s Office at 928-679-7962. You will be able to begin the appeal process as outlined in ARS 42-19051 and obtain forms. ARS 42-19051 and obtain appeal forms.