Tubac, Arizona, has long been a haven for art lovers, retirees, and those seeking the charm of a high-desert lifestyle.
Its galleries, historic architecture, and scenic surroundings make it a unique corner of Santa Cruz County—but rising property values have many residents asking how the latest tax assessment will affect their budgets.
If you’ve been tracking Tubac, AZ property tax rates 2026, you’ve likely noticed conversations about increases despite policies designed to soften the blow.
By examining Santa Cruz County tax assessment trends, this guide helps homeowners understand how local property taxes are calculated, what drives fluctuations, and strategies to protect your wallet.
The 2026 Assessment Landscape
Market Value vs Limited Value
One of the most important things to understand is the distinction between Full Cash Value (market value) and Limited Property Value (LPV).
Market value reflects what your home could sell for in today’s booming real estate market, which has seen strong appreciation in Tubac over the past year.
LPV, on the other hand, is the number the county uses to calculate your property taxes. While your home might have increased in market price, the LPV is the figure that actually dictates your bill.
The 5% Cap Protection
Arizona law provides a safety net for homeowners: the LPV cannot rise more than 5% annually, a rule stemming from Proposition 117. This cap protects residents from sudden spikes in taxes due to rapid appreciation.
Even if your home in Tubac jumps 15–20% in market value, your 2026 tax liability is limited to a 5% increase over last year’s LPV, insulating homeowners from extreme volatility.
The Tubac Fire District Impact
Local Levies
For many Tubac residents, the Tubac Fire District tax rate is one of the largest line items outside general county taxes. For 2025–26, the breakdown is:
- Maintenance & Operations: 3.1515 per $100 of assessed value
- Bond Interest & Redemption: 0.5347 per $100
- Total Tubac Fire District rate: 3.6862 per $100
This levy funds local fire protection services, ensuring the community’s safety in a high-desert climate where fire risks are ever-present.
It’s important to recognize that this portion of your bill is calculated separately from county taxes and can fluctuate based on district budgets.
Bond Measures
Occasionally, residents vote on bond measures to fund fire district improvements, equipment upgrades, or new stations.
Any approved measure may increase the district’s rate for that year, meaning your property tax bill could rise independently of your home’s market value. Staying informed on local ballots is the easiest way to anticipate these changes.
School District 35 Funding
Santa Cruz Valley Unified
The Santa Cruz Valley Unified School District No. 35 receives a dedicated portion of Tubac property taxes.
For 2025–26, the combined recommended tax rate is approximately 4.93 per $100 of assessed value, which includes both primary operational funding and secondary obligations such as bonds or overrides.
These funds support staff salaries, classroom resources, and routine maintenance.
Overrides and Bonds
Voter-approved overrides and bond measures can appear on your 2026 statement. These funds often target specific projects, such as technology upgrades or new facilities.
Understanding these line items is critical for homeowners seeking a clear picture of how much of their bill goes toward education versus other services.
Tubac 2026 Property Tax Breakdown
| Taxing Authority | Purpose | 2025–26 Tax Rate (per $100 assessed value) | Notes |
|---|---|---|---|
| Santa Cruz County | General county services | 3.9765 | Covers county roads, law enforcement, and public services |
| Tubac Fire District | Maintenance & Operations | 3.1515 | Local fire protection and emergency services |
| Tubac Fire District | Bond Interest & Redemption | 0.5347 | Payments on approved fire district bonds |
| Total Tubac Fire District | Combined | 3.6862 | Sum of maintenance & bond components |
| Santa Cruz Valley Unified School District No. 35 | Primary operations & overrides | 4.93 | Includes voter-approved bonds and technology/maintenance overrides |
| Combined Average Effective Rate | Total (County + Fire + Schools) | ~12.5927 per $100 assessed value | Approximate total millage rate for a typical Tubac property |
Quick Takeaways for Homeowners:
- Roughly half of your property tax supports schools; the other half covers county and fire services.
- Fire district levies fluctuate independently of county or school taxes, often making them one of the largest line items for residents.
- The Limited Property Value (LPV) cap ensures your annual tax increase will not exceed 5%, even if your home’s market value jumps dramatically.
Primary Residence vs Second Home Status
Assessment Ratios
Arizona uses Legal Class codes to differentiate property types. Primary residences fall under Class 3, while rentals or non-primary homes are Class 4. The assessment ratio—typically 10% for residential property—applies to these classifications.
This distinction directly affects your property tax bill, making it essential to ensure your home is correctly categorized.
The Snowbird Factor
Tubac’s popularity among part-time residents—“snowbirds”—adds complexity. Homes used seasonally must be accurately reported; otherwise, you risk overpaying.
If you spend the majority of your time elsewhere, confirming your classification with the Santa Cruz County Assessor notice can prevent costly errors.
The Senior Valuation Protection Program
The Freeze Option
For Tubac’s retiree community, the Senior Property Valuation Protection program, also known as the Senior Freeze, is a lifeline.
This program allows eligible seniors to “freeze” their property valuation, protecting them from increases even as market values climb. It’s particularly useful in 2026, given the rising home prices in Santa Cruz County.
2026 Eligibility
To qualify, homeowners must meet income limits and have owned and occupied the property for at least two years.
Once approved, the program locks in your LPV, offering predictable tax bills and peace of mind. For many retirees in Tubac, this is a cornerstone of financial planning and one of the most powerful shields against inflation in real estate costs.
Frequently Asked Questions
Not necessarily. Thanks to the 5% LPV cap, your taxes will only reflect a maximum 5% increase, regardless of market spikes.
For 2025–26, the total Tubac Fire District rate is 3.6862 per $100 of assessed value (Maintenance & Operations + Bond payments).
Appeals can be filed online or via mail after receiving your Santa Cruz County Assessor notice. Deadlines are strictly enforced.
Yes, micro-district levies like fire protection or special bonds may vary by neighborhood, though the county-wide assessment rules still apply.
Eligibility must be confirmed before the tax year. Exact dates are published annually by the assessor’s office.
No, classification typically continues until your residency status changes, but updates should be reported promptly.
For 2025–26, the Santa Cruz County primary tax is 3.9765 per $100, with schools (District 35) at 4.93 per $100, plus the Tubac Fire District levy of 3.6862 per $100. This gives residents a clear breakdown of general services vs local levies.
Key Takeaway
While Tubac home values continue to rise in 2026, mechanisms like the Limited Property Value cap and the Senior Property Valuation Protection program act as strong shields for homeowners.
Staying aware of Tubac, AZ, property tax rates 2026, monitoring Santa Cruz County tax assessment trends, and confirming your Fire District classification are the most effective ways to anticipate and manage annual tax liability.
By understanding how local levies, school district funding, and residency classifications interact, Tubac homeowners can plan ahead without surprises.
For personalized guidance on your 2026 property tax situation—or assistance with senior freeze applications, primary residence classification, or appeal procedures—contact me directly at 520.245.9000 or email haley@tubac.com.
