AZ · #14 by population

Buying a home in Arizona

Costs and rules that are specific to Arizona. Main city: Phoenix.

In short

Arizona has no real estate transfer tax, does not require an attorney at closing and imposes only limited seller disclosures. It allows both court and out-of-court foreclosure and is a community property state.

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If you buy

Arizona state transfer tax

Arizona has no real estate transfer tax. Change the price: the amount is recalculated instantly.

Price$426,000
State transfer tax$0
Share of the price—

Default price: the Arizona median value of owner-occupied homes, $426,000 (Census ACS 2024). Rule: No tax is levied on the price. The $2 fee is flat and already part of the $30 recording fee. Who pays: Section 11-1132 says the recorder collects the $2 before recording but does not say which party pays; it appears in the recorder's charge on the closing statement. Not included: county and city transfer taxes, recording fees, title insurance and lender charges. Arizona transfer tax guide · all 50 states.

If you sell

Capital gain and the federal tax on it

Same federal rule in every state: Section 121 of the Internal Revenue Code excludes up to $250,000 of gain on a main home ($500,000 for a married couple filing jointly).

Capital gain$350,000
Section 121 exclusion$250,000 (limit $250,000)
Taxable gain$100,000
Type of gainLong-term (owned over 1 year), 15% chosen
Federal tax on the gain$15,000

Section 121 excludes $250,000; the rest is taxable.

Gain = sale price minus your adjusted basis (purchase price, buying costs and improvements); selling expenses reduce it (IRS Publication 523). Long-term rates for sales in 2026, by taxable income including the gain (IRS Rev. Proc. 2025-32, section 4.03): 0% up to $49,450 single or $98,900 married filing jointly, 15% up to $545,500 single or $613,700 jointly, 20% above. Not included: Arizona state income tax on the gain (not computed), the net investment income tax, depreciation recapture on a rental or home office, and the reduced exclusion for an early sale. Agent commissions are negotiated and never set by law. Capital gains on a home sale.

Arizona in short

Is there a real estate transfer tax in Arizona?

Arizona charges no percentage transfer tax on a home sale. The Arizona Constitution bars new transfer taxes and fees, and the only per-sale charge is a $2 fee included in the $30 per instrument county recording fee.

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What closing costs does Arizona law set?

Arizona has no official typical closing-cost total. It charges no transfer tax, the county recorder charges $30 per instrument, and title insurers must charge their filed rates.

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How is property tax calculated in Arizona?

Arizona taxes a home on its limited property value, which can rise at most 5% a year, and owner-occupied homes are assessed at 10% of that value. A Phoenix example at 2026 Maricopa rates totals 12.6252 per $100 of assessed value, about $4,419 on a $350,000 limited value.

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What is the deadline to appeal a property tax assessment in Arizona?

In Arizona, file a petition with the county assessor within 60 days after the Notice of Valuation was mailed, stating your opinion of value and a method. If the assessor denies it, appeal within 25 days to the county board of equalization or superior court.

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Do you need a real estate attorney to close in Arizona?

Arizona law does not require an attorney to buy or sell a home. Instead an escrow agent must hold a state license (A.R.S. 6-813), and a licensed broker or salesperson handles most transactions.

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What must a home seller disclose in Arizona?

Arizona has no statewide seller disclosure form in the statutes reviewed. A.R.S. 32-2156 bars lawsuits over failure to disclose a death, felony, HIV or AIDS exposure, or a nearby sex offender. Specific disclosures apply only in certain cases such as HOA documents and rural parcels.

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How does foreclosure work in Arizona?

Most Arizona foreclosures are non-judicial trustee's sales under a deed of trust, and the earliest sale date is the 91st day after the trustee records the notice of sale.

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What first-time home buyer programs does Arizona offer?

Arizona has no single state down payment program: the Arizona Industrial Development Authority's Home Plus offers up to 4% in down payment and closing cost help, forgiven after 5 years, for incomes up to $155,386.

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Is Arizona a community property state?

Arizona is a community property state: property either spouse acquires during marriage is community property, and both spouses must sign any deed or mortgage on community real property (A.R.S. 25-211, 25-214).

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Which natural hazards affect home insurance in Arizona?

Maricopa County recorded 430 heat-related deaths in 2025, down from 608 in 2024. Flood is the hazard standard insurance leaves out, and flood insurance is required only in high-risk zones with a federally backed mortgage.

Full Arizona guide

How much tax when you sell a home in Arizona?

The federal rule is the same in Arizona as in every state: if you owned and lived in the home as your main home for at least 2 of the last 5 years, the first $250,000 of gain is excluded, $500,000 for a married couple filing jointly (Section 121, IRS Publication 523). Bought $400,000, sold $750,000: a single owner has $100,000 of taxable gain, $15,000 of federal tax at the 15% long-term rate; a couple filing jointly owes nothing. Arizona income tax on the gain is not computed here.

Capital gains on a home sale

Arizona guides

Phoenix

Buying a home in Phoenix, Arizona

Professionals in Arizona

All states · Federal guides