Arizona Real Estate Transfer Tax: What You Pay at Closing
Quick answer
Does Arizona have a real estate transfer tax in Phoenix, San Tan Valley or anywhere else in the state? No. Arizona does not have a real estate transfer tax. Since 2008, the Arizona Constitution (Article 9, Section 24) has barred the state, counties, cities and districts from adding any new tax or fee on selling or transferring real property. The only transfer charge on the books is a $2 fee under A.R.S. 11-1132, and it's already included in the county recorder's standard $30 recording fee. You'll still see recording fees, title and escrow charges, and property tax prorations at closing.
Arizona real estate transfer tax is one of the first things buyers moving from other states ask about, especially if they've paid one somewhere else. The short version: Arizona doesn't charge one. But "no transfer tax" doesn't mean "no government fees," so here's what you will and won't see on your closing paperwork in Maricopa and Pinal County.
Does Arizona have a real estate transfer tax?
No. Arizona voters added Section 24 to Article 9 of the Arizona Constitution through Proposition 100, the "Protect Our Homes" measure on the 2008 ballot. It says the state, any county, city, town or other political subdivision, and any district with taxing authority, "shall not impose any new tax, fee, stamp requirement or other assessment" on selling, buying, granting, transferring, receiving or otherwise conveying any interest in real property.
The section has one carve-out: it doesn't apply to any tax, fee or assessment that already existed on December 31, 2007. The state's Joint Legislative Budget Committee wrote in its 2008 fiscal analysis that no new transfer fee or tax had been enacted since that date, and that the existing $2 recorder fee wouldn't be affected.
So a city in the Phoenix metro can't add its own transfer tax, and neither can Pinal County or the state, without changing the constitution first.
What is the $2 Arizona real estate transfer fee?
Arizona law does have a line called a "real estate transfer fee." Under A.R.S. 11-1132, the county recorder collects $2 before recording a deed or contract for the sale or transfer of real property. The same statute says that $2 is included in the amount charged under A.R.S. 11-475, which sets the general recording fee at $30 per instrument.
In other words, the $2 isn't an extra charge stacked on top. It's part of the regular recording fee.
That fee goes with the Affidavit of Property Value (some people call it the sales affidavit). A.R.S. 11-1133 requires the buyer and seller, or their agents, to sign this form and attach it to the deed when it's recorded. It lists the parties, the legal description, the parcel number, the sale date, the total price, how the purchase was financed, and whether the home will be owner-occupied or rented. The recorder must refuse to record a deed without a complete affidavit unless the deed notes an exemption.
The Arizona Department of Revenue says assessors use the affidavit to help value property fairly and uniformly. It also points out a detail that trips people up: the "date of sale" on the affidavit is the date the contract was signed, not the date escrow closed. Your title or escrow company normally prepares this form, but it's good to know what you're signing.
Which transfers don't need the affidavit or fee?
A.R.S. 11-1134 lists exemptions. A few that come up for homeowners:
- A deed of gift
- A transfer only to provide or release security for a debt, such as a deed of trust for your mortgage
- A deed that confirms or corrects one already recorded
- Transfers for only nominal consideration between spouses, parents and children, grandparents and grandchildren, or siblings
- Transfers into or out of a trust for nominal consideration, and transfers under a beneficiary deed
- Adding someone to title to create joint tenancy or community property with right of survivorship
- A transfer due to a legal name change
When an exemption applies, the statute says the deed must note the specific exemption on its face at recording. ADOR's FAQ says there are 21 exemption codes for this. If you're married and buying, my post on Arizona community property and your mortgage covers how title and spouses work.
What closing costs will I still see in Arizona?
No transfer tax doesn't mean a closing with no costs. The CFPB's Closing Disclosure guide describes "Taxes and other government fees" as the costs of transferring the property to you and registering your mortgage with the county records office. Here's how common Arizona items line up:
| Item | In Arizona? |
|---|---|
| State, county or city transfer tax | No. New ones are barred by Ariz. Const. Art. 9, Sec. 24 |
| Recording fees | Yes. $30 per instrument under A.R.S. 11-475 (the $2 transfer fee is included) |
| Affidavit of Property Value | Yes, on most sales, unless an exemption applies |
| Title insurance | Yes. Title insurers must file their fee schedules with the state under A.R.S. 20-376 |
| Escrow fees | Yes, charged by the escrow company |
| Property tax prorations | Yes. The tax lien attaches on January 1 (A.R.S. 42-17153), so buyer and seller split the year at closing |
| HOA transfer and related fees | Often, in HOA communities |
The property tax piece is where many buyers get surprised. Arizona's tax lien attaches on January 1 of the tax year, and the bills are paid in two halves later in the year. Depending on when you close, the seller may credit you for taxes they owe that you'll pay later, or you may reimburse the seller for taxes they already paid. The CFPB guide calls these "adjustments" for items paid or unpaid by the seller. For the dates, see when Arizona property taxes are due and how property tax escrow works in Pinal County.
If you're buying in an HOA, read my post on Arizona HOA transfer fees at closing. And sellers can sometimes help with these costs. My post on seller-paid closing costs in Pinal County explains the limits by loan type, and price cut vs. rate buydown compares the ways a seller can help. Buying a new build? See whether you have to use the builder's lender in San Tan Valley.
How do I see my real closing costs before I close?
Your Loan Estimate shows estimated closing costs early in the process. Then the CFPB says your lender must give you the Closing Disclosure at least three business days before you close, so you can compare the final terms and costs with the Loan Estimate and ask questions. If you're moving from a state with a transfer tax, look at the government fees section. You should see recording fees, not a transfer tax.
Want to understand the whole buying process first? Start with my first-time home buyer guide for Arizona.
Frequently asked questions
Does Arizona have a real estate transfer tax?
No. Article 9, Section 24 of the Arizona Constitution bars the state, counties, cities and districts from imposing any new tax or fee on selling or transferring real property. It doesn't affect fees that existed on December 31, 2007.
What is the $2 real estate transfer fee in Arizona?
Under A.R.S. 11-1132, the county recorder collects $2 before recording a deed or contract for the sale of real property. That $2 is included in the standard $30 per-instrument recording fee under A.R.S. 11-475.
Can an Arizona city add its own transfer tax?
No. The constitutional ban applies to the state and to any county, city, town, municipality, other political subdivision, or district with taxing authority.
What is an Affidavit of Property Value?
It's a form required by A.R.S. 11-1133 that the buyer and seller, or their agents, sign and attach to the deed when it's recorded. It lists details like the parcel number, sale date, price, and how the purchase was financed.
Do I need an affidavit if I add my spouse to title?
Usually not. A.R.S. 11-1134 exempts several transfers, including ones between spouses for nominal consideration and ones that create community property with right of survivorship. The deed must note the exemption.
What government fees will I pay at closing in Arizona?
Mainly county recording fees, which are $30 per instrument under A.R.S. 11-475. You'll also see title, escrow, and property tax prorations, which aren't transfer taxes.
Details come from the Arizona Constitution, the Arizona Revised Statutes, the Joint Legislative Budget Committee, the Arizona Department of Revenue, and the CFPB, all read October 26, 2026. Your title or escrow company and your Closing Disclosure show your actual fees. This isn't tax or legal advice.
Moving to Arizona from a transfer tax state?
I'll walk you through your Loan Estimate line by line so you know exactly what you're paying for and why. No pressure.
Get pre-approved or ask Andria a question at andriatownsend.com or call 480-487-9166.
About the author: Andria Townsend is a Mortgage Loan Originator with NEXA Mortgage, LLC, based in San Tan Valley, Pinal County. She's lived in Arizona for 15+ years and helps buyers and homeowners across the state.
Andria Townsend, Mortgage Loan Originator, NMLS #2154631. NEXA Mortgage, LLC, NMLS #1660690. Equal Housing Opportunity. This is not a commitment to lend. All loans subject to credit approval, underwriting, and program guidelines.
Sources
- Arizona Constitution Article 9, Section 24: Prohibition of new real property sale or transfer taxes
- Joint Legislative Budget Committee: Proposition 100 (2008) fiscal analysis
- A.R.S. 11-1132: Real estate transfer fee
- A.R.S. 11-1133: Affidavit of legal value
- A.R.S. 11-1134: Exemptions
- A.R.S. 11-475: County recorder fees
- A.R.S. 20-376: Filing of title insurance fee schedules
- A.R.S. 42-17153: Property tax lien attaches January 1
- Arizona Department of Revenue: Property Tax FAQs (Affidavit of Property Value)
- CFPB: Closing Disclosure explainer
- CFPB: What is a Closing Disclosure?
