FY 2026 TENTATIVE BUDGET PRESENTATION - MARICOPA COUNTY.PDF

FY 2026
BUDGET
Recommended Budget Presentation
May 19, 2025

Executive Summary
2
Mark Stewart 
District 1
Thomas Galvin 
District 2 
Chairman
Kate 
Brophy McGee
District 3
Debbie Lesko 
District 4
Steve Gallardo
District 5
Board of Supervisors

FY 2026 Highlights
• Allocates the limited funding available to public safety, retaining 
personnel, and state mandated payments.
• Prepares for a potential economic downturn and unanticipated 
costs
• Invests in capital and infrastructure
• Lowers the overall tax rate
• Improves compensation for MCSO Law Enforcement and 
Detention Officers
3

Budget Guidelines and Priorities
• Develop a sustainable budget that advances the County’s mission 
and strategic goals
• Direct Human Resources to develop a targeted compensation 
strategy
• Require departments to allocate resources to fulfill mandates with 
no requests for new funding unless presented publicly to the Board
• Adjust existing capital projects for cost escalation prior to utilization 
of one-time funding
• Evaluate all increases for their impact on the County’s Expenditure 
Limitation
4
A d o p t e d  b y  t h e  B o a r d  o f  S u p e r v i s o r s  o n  J a n u a r y  2 9 ,  2 0 2 5

Assumptions
• Structural balance in operating funds
- Recurring revenues meet or exceed recurring expenditures
• Conservative approach to forecast Sales, Jail Excise, and 
Vehicle License taxes
• Contingency based on historical utilization, revenue risks and 
unanticipated economic shocks
• General and Detention Fund reserve levels based on two-
months of prior year operating budget
5

Sources of Funds : $3,955,121,599
6
State Shared Sales Tax
24.96%
Committed Fund Balance
21.62%
Property Taxes, Penalties 
and Interest
17.83%
Other Intergovernmental & 
Grants
9.58%
Permits, Patient Revenue, 
Fees Fines & Charges
8.43%
Sales Taxes
7.29%
State Shared Vehicle 
License Taxes
6.05%
Highway User Revenues
3.60%
Miscellaneous & Interest
0.64%

Uses of Funds : $3,955,121,599
7
Public Safety
49.47%
Health, Welfare and 
Sanitation
23.69%
General Government
19.04%
Highways & Streets
5.40%
Culture and Recreation
2.06%
Education
0.34%

FY 2026 Net Variance to the FY 2025 
Revised Budget (Millions)
8
(in Millions)
FY 2023 
Revised
FY 2024 
Revised
FY 2025 
Revised
FY 2026 
Recomm
Increase / 
Decrease % Change
Total Operating
2,409.84
2,564.51
2,600.09
2,667.77
67.68
2.60%
Total Non Recurring
2,071.26
1,804.74
1,290.94
1,287.35
-3.58
-0.28%
Total County
4,481.10
4,369.25
3,891.02
3,955.12
64.10
1.65%

Major Operating Revenues
9
 -
 200
 400
 600
 800
 1,000
 1,200
 1,400
 1,600
FY 2024 Budget
FY 2024 Forecast
FY 2024 Actual
FY 2025 Budget
FY 2025 Forecast
FY 2026
Recommended
$926
$935
$952
$954
$959
$987
$270
$273
$279
$277
$280
$288
$211
$212
$213
$218
$217
$223
DOLLARS (MILLIONS)
Sales Tax
Jail Tax
VLT

Property Tax Rate
10
0
0.2
0.4
0.6
0.8
1
1.2
1.4
1.6
FY 2022
FY 2023
FY 2024
FY 2025
FY 2026
1.3459
1.2473
1.2044
1.1591
1.1591
0.1792
0.1592
0.1536
0.1470
0.1428
0.0556
0.0505
0.0488
0.0470
0.0462
County Primary
Flood Control
Library
Total Rate
 $1.3531
Total Rate
 $1.4570
Total Rate
 $1.5807
Total Rate
 $1.4068
Total Rate
 $1.3481

Maximum Levy vs Actual Levy – 
General Fund
11
$518 $538 $558 $581 
$606 $628 $656 $684 $713 
$746 
$781 $816 
$853 
$892 
$933 
$973 
$463 
$492 
$492 $478 
$425 $410 $443 
$471 $506 $536 
$566 
605 $640 656 643 659 $676 $704 
 $100
 $175
 $250
 $325
 $400
 $475
 $550
 $625
 $700
 $775
 $850
 $925
 $1,000
 $1,075
Millions
 Maximum Levy
Actual Levy

In FY 2025, County Primary Property Taxes 
were 11.19% of Total Property Taxes
12

Mandated State Payments
• The General Fund Operating budget supports $376.9M in 
mandated payments to the State for healthcare services 
including:
• $14.8M for Arizona Health Care Cost Containment System (AHCCCS) 
contribution 
• $275.2M for Arizona Long Term Care System (ALTCS)
• $86.9M for Arnold v. Sarn and mental health services 
• Additional State shifts of over $6.7M are for the Juvenile 
Corrections payment.
Totaling $383.6M or 19.1% of the General Fund Operating Budget
13

Budgeted FTE’s
14
*Recommended Budget
Staff to Pop Ratio
3.52
3.47
3.45
3.37
3.39
3.41
3.41
3.40
3.30
3.22
3.19
3.18
3.13
3.18
3.17
3.12
3.08
13,471 13,348 13,387 13,277 
13,572 
13,896 
14,157 14,339 14,151 14,077 14,131 14,323 14,348 
14,827 
15,076 15,062 15,147 
 -
 500,000
 1,000,000
 1,500,000
 2,000,000
 2,500,000
 3,000,000
 3,500,000
 4,000,000
 4,500,000
 5,000,000
10,000
11,000
12,000
13,000
14,000
15,000
16,000
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026*
The FY 2026 increase to FTE’s is for positions dedicated to 
public safety: Sheriff, Adult Probation, County Attorney.

Potential State Impacts
• Jail Facilities Excise Tax
• ALTCS rate adjustments
• Business Personal Property Tax Exemptions
• State Shared Sales Tax rate reduction
15

General and Detention Fund 
County-wide Budget Impacts
• Net Departmental Retirement Decrease: $(31.8) million
• Telecommunications and Radio Charges: $2.6 million
• Risk Management Charges: $5.1 million
16

Assessor 
• The General Fund Operating budget is recommended at $34.4M
• The General Fund Non Recurring budget is recommended at 
$1.2M 
• Continued General Fund Operating appropriation for Legal Class 
Verification (LCV) Program at $187K
17

Clerk of the Superior Court
• The General Fund Operating budget is recommended at $51.0M 
and includes:
• $380K for Special Revenue Fund position subsidy
• $317K for Data Center Server licensing
• $54K for Armed Guard Rate increases
• Special Revenue Funds budgets total $12.8M
18

Constables
• The General Fund Operating budget is recommended at $5.5M, 
which includes: 
• $348K to bring all Constables’ salaries up to the maximum of the salary 
range set in ARS 11-424.01.
19

County Attorney
• The General Fund operating budget is 
recommended at $133.4M and 
includes:
• $670K for 10 Redaction Specialist 
Positions
• $196K for 1 Senior Probate Attorney 
Position
• Special Revenue Fund budgets total 
$19.7M
20

County School Superintendent
• The General Fund Operating budget is recommended at $3.4M.
• The Detention Fund Operating budget is recommended at 
$364K.
• The recommended budget includes $200K in Non Recurring 
expenditures for professional development services.
21

Judicial Branch – Adult Probation
• The General Fund Operating budget is recommended at $96.7M 
• The Detention Fund Operating budget is recommended at 
$53.0M

• The General Fund Operating budget is recommended at $27.2M 
• The Detention Fund Operating budget is recommended at 
$45.6M and includes:
• $1.45M for additional Overtime expenditures
Judicial Branch – Juvenile Probation

Judicial Branch – Superior Court
• The General Fund Operating budget is recommended at 
$138.0M and includes:
• $401K for 6 Courtroom Assistants for Family Court case resolutions
• Special Revenue Funds budgets total $23.5M

Justice Courts
• The General Fund Operating 
budget is recommended at 
$28.3M
• Special Revenue Fund budgets 
total $7.7M
 
FY 2024
FY 2025 
(Jul-Mar)
(Jul-Mar)
Civil Traffic
94,108
      
99,357
      
6%
Criminal Traffic
6,203
        
6,868
        
11%
DUI
5,795
        
5,154
        
-11%
Eviction Action
65,438
      
65,583
      
0%
Harassment
1,809
        
1,643
        
-9%
Misdemeanor
4,708
        
4,792
        
2%
Order Of Protection
2,701
        
2,414
        
-11%
Other Civil Filings
60,439
      
69,057
      
14%
Small Claims
4,615
        
4,664
        
1%
Total
245,816
   
259,532
   
6%
Case Type
% Change

Recorder 
• The General Fund Operating budget is recommended at $12.8M
• The General Fund Primary and General Elections Cycle budget is 
recommended at $5.2M
• The Special Revenue Funds budgets total $5.2M 
26

Sheriff
• The General Fund Operating budget is 
recommended at $146.2M and includes:
• $1.3M for technology license and maintenance 
updates
• $450K for vehicle repairs and maintenance 
• The General Fund Non Recurring budget is 
recommended at $6.8M and includes:
• $2.0M technology updates and replacements
• $1.2M for dispatch, data center upgrades, and 
digital scanning
• $250K for vehicle equipment
*Budget adjustment for compensation plan pending.
27

Melendres Judgement Order
• The General Fund Compliance Operating budget is 
recommended at $34.4M.
• The General Fund Compliance Non Recurring budget is 
recommended at $752K.
28

Melendres Costs by Year
29
FY 2008 – FY 2026 Total $352,616,978
 -
 5,000,000
 10,000,000
 15,000,000
 20,000,000
 25,000,000
 30,000,000
 35,000,000
 40,000,000
 45,000,000
 50,000,000
2008-2016
Actual
2017 Actual
2018 Actual
2019 Actual
2020 Actual
2021 Actual
2022 Actual
2023 Actual
2024 Actual
FY 2025 Full
Year Forecast
FY 2026
Tentative
Budget
Defense
Plaintiff Attorneys
Monitor/Related
Investigator/Disciplinarian
Community Advisory Board
Claims Administration/Start Up/Advertising
Victims Compensation Claims
Management Consultant
MCSO
MCSO
$        288,968,270 
Monitor and Related 
36,892,107 
Plaintiff Attorney
13,359,439 
Defense
10,583,324 
Investigator/Disciplinarian
1,688,339 
Victims Compensation Claims
719,936 
Claims Administration
290,562 
Management Consultant
100,000 
Community Advisory Board
15,000 
Total
$         352,616,978

Sheriff
• The Detention Fund Operating budget 
is recommended at $271.9M.
• The Detention Fund Non Recurring 
budget is recommended at $1.4M.
*Budget adjustment for compensation plan pending.
30

Treasurer
• The General Fund Operating budget is recommended at $9.9M 
and includes:
• $250K for Personnel Costs previously allocated to the MCTIS Project.
• The Taxpayer Information Fund budget totals $200K
31

Correctional Health
• The General Fund Operating budget is recommended at $4.1M and 
includes $467K for higher staffing and medication costs in the RTC unit. 
• The Detention Fund Operating budget is recommended at $85.4M and 
includes $1.1MM of additional funding for:
• Rightsizing Nursing Staff budget
• Pharmaceuticals and Medical Supplies
• The Detention Fund Non-Recurring Budget is                                  
recommended at $1.2M and includes:
•
$1M for Contract Nursing Staff at ITR
32

Elections
• The General Fund Operating budgets are recommended at 
$14.2M and include:
• $201K for 2 Constituent Services positions 
• $405K for 4 On-Site Tabulation positions
• $803K for IT Contracts, a Campaign Finance System, and licensing for 
Public Records System and Ballot on Demand Printers
• $665K for Onsite Tabulation of Early Ballots on Election Day
• The General Fund Primary and General Elections Cycle budget is 
recommended at $8.6M
33

Environmental Services
• The General Fund Operating budget is recommended at 
$11.2M.
• The General Fund Non Recurring budget is recommended at 
$410K for maintenance to the Hassayampa landfill cap.
• The General Fund Vector Control Foggers budget is 
recommended at $134,700 and includes:
• $37.9K additional funding for the purchase of six new foggers annually.

Human Resources
• The General Fund Operating budget is 
recommended at $10.8M.
• The General Fund HR Information 
Systems Support budget is 
recommended at $2.0M and includes:
• $943K for Workday Talent Optimization 
Contract. 
• The General Fund HR System 
Operations budget is recommended at 
$4.1M and includes:
• $100K for Workday, ADP Checks, 
Timeclocks, and AbsenceSoft software 
increases. 
35

Medical Examiner
• The General Fund Operating budget is recommended at $17.3M 
and includes $85K for one Administrative Staff Supervisor in its 
Admitting section.
36
• The General Fund Medical Examiner 
Retention budget is recommended at $325K.
• The General Fund Non Recurring budget is 
recommended at $47K for Medical Examiner 
recruitment and retention carryforward.

Parks and Recreation
• The General Fund Operating budget is 
recommended at $1.3M 
• The General Fund Non Recurring budget is 
recommended at $400K for fire fuel reduction
• Special Revenue Funds budgets total $15.3M
37

Public Defense System
• The General Fund Operating budget is 
recommended at $174.5M and 
includes:
• $1.2M for Capital Post Conviction Relief 
Rate increase
• Special Revenue Funds budgets total 
$11.2M
38

Public Fiduciary
• The General Fund Operating budget is recommended at $7.6M 
and includes:
• $972K for additional Caseworker positions.
• $318K for additional Administrative Support positions.
• $179K for a new Deputy Director position.
39

Use of Capital Funds $452,652,400
40
General Government
34.34%
Public Safety
26.78%
Highways & Streets
19.84%
Culture & Recreation
10.00%
Health, Welfare & 
Sanitation
9.04%

Parks CIP – Existing Projects
$29.0M in FY 2026
41
Project
FY 2026 
Total Project 
Estimate
Boundary Fencing
916,110 
1,225,000 
Campground Development and Improvement
3,718,941 
5,100,000 
Education Building Improvements
322,599 
500,000 
Entry Station and Maintenance Buildings
12,296 
1,160,000 
Estrella Ramada Renovations
288,731 
2,530,000 
Host Sites
150,000 
984,965 
Lake Boundary Fencing
500,000 
1,438,348 
Maricopa Regional Trail System
222,714 
6,271,000 
Parking Lot Repairs
1,216,911 
2,875,000 
Parks ADA
1,100,000 
1,200,000 
Parks Day Use Hassayampa
102,022 
615,000 
Parks Day Use Usery
578,702 
1,000,000 
Parks Day Use White Tank
1,190,953 
1,600,000 
Parks Master Plan
869,548 
1,401,000

Parks CIP – Existing Projects
$29.0M in FY 2026 (continued)
42
Project
FY 2026 
Total Project 
Estimate
San Tan Mtn Park Improvement
374,049 
2,746,986 
Vulture Mountain
14,851,472 
30,705,000 
Waste Water System
2,469,414 
3,200,000 
White Tank - Area 4 Renovations
118,342 
1,354,000

Parks CIP – New Projects
$12.8M in FY 2026
43
Project
FY 2026 
Total Project 
Estimate 
Cave Creek Campground Electrical Infrastructure
2,000,000 
2,000,000 
Parks Keyless/Badged Entry
1,500,000 
1,500,000 
Parks Drinking Water System Improvement
4,000,000
4,000,000
White Tank Competitive Track Improvements
5,300,000
5,300,000

Facilities CIP – Existing Projects
$278.3M in FY 2026
44
Project
FY 2026 
Total Project 
Estimate 
301 - Administration Building Renovation
11,375,789 
78,240,000 
Anthem Library Building
3,462,775 
4,000,000 
Clerk of the Court - Southeast Remodel
1,147,210 
4,500,000 
Downtown Office and Election Facility
79,055,913 
223,000,000 
Durango Campus Electrical Infrastructure
18,200,000 
39,400,000 
Durango Jail Demolition
3,240,747 
7,724,051 
Early Childhood Education Center for Employees
3,271,694 
8,000,000 
East Valley Animal Care and Control Facility
3,750,544 
43,300,000 
Electrical Vehicle Chargers
1,447,172 
1,750,000 
Emergency Management Facility
3,686,178 
38,100,000 
Equipment Services Center Buckeye
786,699 
5,400,000 
Fuel Tank - McDowell Mt Park
697,867 
1,180,000 
Judicial Branch Secure Fencing Projects
366,122 
2,100,000 
MCSO Security Surveillance Projects
4,647,808 
22,100,000

Facilities CIP – Existing Projects
$278.3M in FY 2026 (continued)
45
Project
FY 2026 
Total Project 
Estimate 
MCSO Substation - District 1 Mesa
10,000,000 
19,300,000 
MCSO Substation at Avondale Campus
6,584,509 
21,000,000 
MCSO Substation – District 4 Cave Creek / Anthem
16,200,000
31,300,000 
MCSO SWAT/Major Crimes/ K-9 Kennel Facility
3,000,000
15,900,000 
MCSO Warehouse
2,638,712 
11,200,000 
MCTEC Renovations
1,275,576 
6,000,000 
MSCO District 3 Surprise Substation
8,201,581 
21,750,000 
MCSO Headquarters Lobby
2,031,368 
3,000,000 
Northeast Regional Court Parking Lot
942,831 
1,999,373 
Northwest Durango Campus Drainage
2,440,098 
3,800,000 
Office Space Optimization Project
29,300,000 
34,000,000 
Property and Evidence System Upgrade
1,291,692 
3,000,000 
Public Health Building
26,394,433 
52,183,321 
Southeast Juvenile Facility Remodel
2,351,466 
37,500,000

Facilities CIP – Existing Projects
$278.3M in FY 2026 (continued)
46
Project
FY 2026 
Total Project 
Estimate 
Southeast Regional Justice Center at Mesa
3,677,555
61,100,000 
STARR Call Center Relocation
57,920 
500,000 
Superior Court Central Building 10th Floor
3,158,266
11,100,000 
Superior Court Central Building 11th Floor
1,150,838 
10,100,000 
Superior Court Central Building 12th Floor
712,832
7,550,000 
Superior Court Central Building 9th Floor
7,300,000 
12,000,000 
Superior Court Camera Replacement Project 
4,162,194
19,188,508
West Valley Animal Shelter
10,302,654 
78,400,000

Facilities CIP – New Projects
$11.3M in FY 2026
47
Project
FY 2026 
Total Project 
Estimate 
225 W. Madison HVAC Corrections
1,000,000
1,000,000
MCSO Food Factory Interior Refresh
2,000,000 
2,000,000 
ITR Expansion, Sallyport, Pedestrian Bridge Crossing
3,000,000 
3,000,000 
Jail Security Systems Upgrade and Replacement
1,100,000 
1,100,000 
Superior Court Central Court Building 8th Floor 
1,200,000
12,700,000
Southwest Justice Center Expansion
3,000,000
3,000,000

Technology CIP – Existing/New Projects
$31.4M in FY 2026
48
Project
FY 2026 
Total Project 
Estimate 
Avondale Substation Radio Tower
103,215
1,670,725 
CAD RMS System Replacement
4,608,331 
7,900,000 
Electronic Court Recording System Project
2,403,429 
41,804,000 
Electronic Health Record System
478,400
3,000,000 
Enterprise Res Planning System
4,522,746 
49,107,205 
Human Resources Information System
1,238,272 
17,800,000 
Jail Mgmt Information System
471,510 
25,117,938 
Public Safety Radio Refresh
11,672,587 
39,988,172 
Radio Simulcast Migration
4,169,072 
4,169,072 
Refresh Remote Site
948,372
70,006,266
Treasurer Tech System Upgrade
823,757 
49,407,733

Budget Calendar – Remaining 
Dates
49
May 19
Tentative Budget Adoption
June 23
Final Budget Adoption
August 18
Property Tax Levy Adoption

Thank you