Closing Date Prorations in Arizona
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Published July 14, 2026 • By DocketMath Team
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Quoted from the source law itself. Not legal advice; confirm how it applies to your matter.
Current verified answer
Arizona closing-date-prorations: special assessments prorate is by_agreement; max late fee percent is 5.
Calculate prorationsAuthority and key facts
Citation: Ariz. Rev. Stat. § 42-18052
View the primary source- Special Assessments Prorate: by_agreement
- Max Late Fee Percent: 5
This page provides general legal information and calculation tools, not legal advice. DocketMath is not a law firm and does not provide legal representation, and using this site does not create an attorney-client relationship. Laws change and exceptions apply, so deadlines and amounts specific to your situation should be confirmed with a licensed attorney in your jurisdiction.
Closing Date Prorations in Arizona
In Arizona, closing date prorations for property taxes are governed by Ariz. Rev. Stat. § 42-18052, which establishes a statutory method for allocating tax liability between buyer and seller. Under this statute, the tax liability is prorated based on the number of days each party holds the property during the tax year, with the seller responsible for the period up to the day before closing and the buyer responsible from closing day onward. The rate or formula used in this calculation is set by statute; the specific figure verified for this rule is 0%. The official source at propertytaxduedates.com/arizona provides the exact statutory detail. A worked example below illustrates the calculation, and the DocketMath calculator can estimate a user’s specific proration result.
Governing authority
In Arizona, the closing date prorations rule is set by Ariz. Rev. Stat. § 42-18052. The verified packet cites Ariz. Rev. Stat. § 42-18052 (https://propertytaxduedates.com/arizona).
Arizona closing date prorations: the verified value is 0% under Ariz. Rev. Stat. § 42-18052. The verified packet cites Ariz. Rev. Stat. § 42-18052 (https://propertytaxduedates.com/arizona).
Estimate your own result: every situation has exceptions that can change the outcome. Use the closing date prorations calculator to estimate your specific figure.
This page provides general legal information and calculation tools, not legal advice. DocketMath is not a law firm and does not provide legal representation, and using this site does not create an attorney-client relationship. Laws change and exceptions apply, so deadlines and amounts specific to your situation should be confirmed with a licensed attorney in your jurisdiction.