Vote: adopted

Item Text

3. FY 2023 PROPERTY TAX LEVY RESOLUTION Adopt the following Resolution regarding the “Maricopa County 2022 Tax Levy” WHEREAS, pursuant to A.R.S.§ 42-17105 on June 20, 2022, the Board of Supervisors adopted the FY 2023 budget which included a budgeted property tax levy of $643,295,202; and WHEREAS, pursuant to A.R.S. §48-252, on June 20, 2022, the Flood Control District of Maricopa County Board of Directors adopted the FY 2023 Budget which included a budgeted property tax lev y of $75,704,791; and WHEREAS, pursuant to A.R.S. §48-252 on June 20, 2022, the Library District Board of Directors adopted the FY 2023 Library District budget which included a budgeted property tax levy of $26,045,384; and WHEREAS, pursuant to A.R.S. § 48-954 on June 20, 2022 the Boards of Directors of the County Improvement Districts adopted the FY 2023 Budgets; each Budget indicating a corresponding budgeted property tax levy as detailed in the budget schedules adopted that day; and WHEREAS, pursuant to A.R.S. §42-17151 the Board of Supervisors is directed to “fix, levy and assess the amount to be raised from primary property taxation and secondary property taxation;” and “fix and determine a primary property tax rate and a secondary property tax rate;” NOW THEREFORE, BE IT RESOLVED BY THE MARICOPA COUNTY BOARD OF SUPERVISORS, 1. Pursuant to A.R.S. §§ 42-17151, 48- 955, 48 -3620 and 48-3903, and based on the budget duly adopted for Maricopa County, the Flood Control District of Maricopa County , the Maricopa County Library District and the Maricopa County Improvement Districts, the Board of Supervisors determines and fixes tax rates as follows: • Fiscal Year 2023 (Tax Year 2022) Maricopa County Primary Tax Rate at $1.2473 per $100 of net assess ed valuation with a levy of $643,295,202. • Fiscal Year 2023 (Tax Year 2022) Flood Control District of Maricopa County Secondary Tax Rate at $0.1592 per $100 of net assessed valuation with a levy of $75,704,791. • Fiscal Year 2023 (Tax Year 2022) Ma ricopa County Library District Secondary Tax Rate at $0.0505 per $100 of net assessed valuation with a levy of $26,045,384. • Fiscal Year 2023 (Tax Year 2022) for each of the assessable properties within County Improvement Districts the tax levy and/or tax rate as set forth in the “Maricopa County 2022 Tax Levy” compiled by the Department of Finance. 2. Based on the amount of taxes to be raised by property taxation determined by each governmental entity set forth in the “Maricopa County 2022 Tax Levy,” the Maricopa County Board of Supervisors has calculated the numerical tax rates necessary to raise the requested revenues, and pursuant to the direction of each such government entity, levies the amounts of taxes and sets the resulting tax rates, all as se t forth in the “Maricopa County 2022 Tax Levy.” The tax levy for desegregation expenses for school districts was included in the primary tax pursuant to the Arizona Tax Court's ruling in Pima County, et al. v. State of Arizona, et al., TX2018-000737 where the Court found the Arizona Legislature’s inclusion of the desegregation expense in the secondary tax pursuant to A.R.S. § 15-910 (L) (2018) (as amended by Arizona Senate Bill 1529 (2018)) was inconsistent with the Arizona Constitution. 3. Pursuant to A.R.S. §42-18003, the Maricopa County Treasurer is directed to collect taxes as required by law from the persons listed on the tax roll. The County Treasurer is now therefore responsible for collecting the totals of all taxes levied on the roll. (C-18-23-009-X-00)

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