Vote: adopted

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3. FY 2027 PROPERTY TAX LEVY RESOLUTION Adopt the following Resolution regarding the “Maricopa County 2026 Tax Levy”: WHEREAS, pursuant to A.R.S.§ 42-17105 on June 22, 2026, the Board of Supervisors adopted the FY 2027 Budget which included a budgeted property tax levy of $735,915,140; and WHEREAS, pursuant to A.R.S. §48-252, on June 22, 2026, the Flood Control District Board of Directors adopted the FY 2027 Budget which included a budgeted property tax levy of $85,901,765; and WHEREAS, pursuant to A.R.S. §48-252 on June 22, 2026, the Library District Board of Directors adopted the FY 2027 Budget which included a budgeted property tax levy of $29,660,019; and WHEREAS, pursuant to A.R.S. §48-954 on June 22, 2026, the Boards of Directors of the County Improvement Districts adopted the FY 2027 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 Maricopa County Flood Control District, the Maricopa County Library District, and the Maricopa County Improvement Districts, the Board of Supervisors determines and fixes tax rates as follows: • Fiscal Year 2027 (Tax Year 2026) Maricopa County Primary Tax Rate at $1.1463 per $100 of net assessed valuation with a levy of $735,915,140. • Fiscal Year 2027 (Tax Year 2026) Maricopa County Flood Control District Secondary Tax Rate at $0.1428 per $100 of net assessed valuation with a levy of $85,901,765. • Fiscal Year 2027 (Tax Year 2026) Maricopa County Library District Secondary Tax Rate at $0.0462 per $100 of net assessed valuation with a levy of $29,660,019. • Fiscal Year 2027 (Tax Year 2026) for each of the assessable properties within County Improvement Districts the tax levy and/or tax rate as set forth in the “Maricopa County 2026 Tax Levy” compiled by the Office of Budget and Finance – Finance Division. 2. Based on the amount of taxes to be raised by property taxation determined by each governmental entity set forth in the “Maricopa County 2026 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 set forth in the “Maricopa County 2026 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-18-27-008-X-00)

Attachments (2)

Vote: approved

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1. AMENDMENT TO THE MARICOPA COUNTY 2026 TAX LEVY PACKET Approve an amendment to the “Maricopa County 2026 Tax Levy Packet” approved by the Board of Supervisors on August 17, 2026, under C-18-27-008-X-00. This amendment adjusts the tax levies for the following school districts: 1. District Number: 30001 District Name: East Valley Institute of Technology 2026 Primary Property Tax Levy: $15,389,363 2026 Primary Property Tax Rate: 0.0500 2. District Number: 05014 District Name: Creighton Elementary School District 2026 Class B Bond Debt Service Tax Levy: $8,592,592 2026 Class B Bond Debt Service Tax Rate: 1.2423 3. District Number: 07024 District Name: Gila Bend Unified School District 2026 Class B Bond Debt Service Tax Levy: $1,096,509 2026 Class B Bond Debt Service Tax Rate: 1.3017 4. District Number: 07041 District Name: Gilbert Unified School District 2026 Class B Bond Debt Service Tax Levy: $26,732,207 2026 Class B Bond Debt Service Tax Rate: 0.8287 5. District Number: 05038 District Name: Madison Elementary School District 2026 Class B Bond Debt Service Tax Levy: $19,693,020 2026 Class B Bond Debt Service Tax Rate: 1.4118 6. District Number: 05062 District Name: Union Elementary School District 2026 Class B Bond Debt Service Tax Levy: $2,215,586 2026 Class B Bond Debt Service Tax Rate: 1.3779 Adopt the amendment to the FY 2027 Property Tax Resolution and direct the County Treasurer to make corresponding changes to the taxes levied on the roll for the affected tax bills. (C-18-27-008-X-01)

Attachments (1)