FY 2023 PROPERTY TAX LEVY RESOLUTION.PDF

MARICOPA COUNTY BOARD OF SUPERVISORS 
 
FY 2023 PROPERTY TAX LEVY RESOLUTION 
(C-18-23-009-X-00) 
 
 
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 levy 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 
assessed 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) Maricopa 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 set 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.

________________________________ 
Bill Gates, Chairman of the Board 
ATTEST: 
 
 
_______________________________________ 
Juanita Garza, Clerk of the Board