EC DEV SUB ZERO LETTER.PDF

Maricopa County — Formal (2024-09-11)

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City of Goodyear  
City Manager’s Office 
 
 
1900 N Civic Square, Goodyear AZ 85395 
P. 623-932-3910 F. 623-882-7091                    
 
 
 
 
 
      goodyearaz.gov 
 
August 27, 2024 
 
Ms. Allison Grigg 
Chairman 
GMFTZ Inc.  
6751 N. Sunset Blvd., Suite 210 
Glendale, AZ 85305 
 
RE:   
Letter of Concurrence for a FTZ Application for Sub-Zero Group, Inc.  
 
Dear Ms. Grigg: 
 
Subject to and conditioned upon the Greater Maricopa Foreign Trade Zone, Inc., the Grantee 
of FTZ No. 277 Western Maricopa Greater Maricopa Foreign Trade Zone executing the 
attached Foreign Trade Zone Agreement (Payment in Lieu of Tax Fee (PILOT FEE)), the City 
of Goodyear is supportive of the Greater Maricopa County FTZ No. 277 (GMFTZ No. 277) 
project.  We believe that the Zone is an excellent method for attracting, expanding, and 
maintaining business opportunities within our community.    
 
The City of Goodyear wishes to express our support for the User Driven Subzone Application 
being submitted by GMFTZ No. 277 to designate Sub-Zero Group, Inc.’s (Sub-Zero) new 
operation being constructed on 36.442+/- acres located at 17255 W. Camelback Rd. in 
Goodyear, (Maricopa County), AZ.  We believe that this new facility will have an overall 
positive economic impact on Maricopa County. 
 
We strive to provide area businesses with incentives that will enable them to be as 
competitive as possible and encourage Zone participation to qualifying Users.  Zone status 
will allow potential tenants and operators with the ability to utilize FTZ benefits providing 
cost savings and competitive advantages.  The increase in business investment and activity 
resulting from this new FTZ site will benefit the City of Goodyear and Maricopa County 
overall by creating new jobs, generating new tax revenue and facilitating new growth 
opportunities. 
 
Although we are aware of the tax issues involved in the establishment of an FTZ site, the 
property tax benefits will only be available if Sub-Zero meets the qualifications of a high-
wage employer as set out in the city’s current Foreign Trade Zone Policy.  Sub-Zero has 
entered into an agreement, which the Grantee has acknowledged, that requires Sub-Zero to 
remit a a payment in lieu of taxes if it fails to meet the qualifications for a high-wage 
employer.  Under these circumstances, we believe this new site will provide the region with 
increased economic activity, and for this reason, we concur with the Federal Exemption.

Future development, new employment and increased international trade will benefit the 
entire Greater Maricopa area. 
 
Therefore, we fully support the Sub-Zero application to become a User-Driven Subzone 
within FTZ No. 277.  
 
Sincerely, 
CITY OF GOODYEAR 
 
 
 
 
Wynette L. Reed 
City Manager