2019-2020 ANNUAL COLLECTIONS & DELINQUENCY REPORT.PDF

Maricopa County — Formal (2020-09-02)

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2019 - 2020
ANNUAL COLLECTIONS & DELINQUENCY REPORT
TAX COLLECTIONS

SUBMITTED BY:

ROYCE T. FLORA
MARICOPA COUNTY TREASURER

Royce T. Flora, Treasurer

301 West Jefferson St, Rm. 100
Phoenix, Arizona 85003

Phone: (602) 506-8511

Maricopa County Fax: (602) 506-1102

http://treasurer.maricopa.gov
Treasurer

August 11, 2020

Clint Hickman
301 W. Jefferson
Phoenix, AZ 85003

Dear Chairman Hickman:

In compliance with Arizona Revised Statute 42-18002, I herewith submit the Treasurer’s
2020 fiscal year-end report of property tax collections. As you are aware, taxes are
collected in one levy.

LEVY

The Levy represents taxable land, improvements, mobile homes and commercial
property. It also includes Board ordered adjustments. This year the Board of
Supervisors’ adjustments had a net effect of reducing the $5,032,079,420.54 adopted levy
by $15,856,554.00. As of June 30", 2020, the Treasurer collected $5,181,723,896.00 of
this adjusted tax levy amount, resulting in a total uncollected 2019 secured levy of
$165,501 ,029.46 (or 3.30% uncollected), Comparative prior reported amounts for 2018,
2017, and 2016 were 2.010%, 3.020% and 3.130% respectively.

PRIOR YEAR DELINQUENCIES

As of June 30, 2020, there remains $108,943,232.06 uncollected tax monies for fiscal years
1968-2018 for secured levies. Our February Tax Lien Sale consistently results in a total
levy collection in excess of 99%, Also, the Treasurer’s Office has apportioned $14,871,627
in interest, penalties and fees to the County General Fund during the 2019-2020 fiscal year
in accordance with A.R.S. 42-18123.

TAXPAYER’S INFORMATION FUND 41

In compliance with ARS 11-495.C, the Treasurer’s Office maintains the Taxpayer
Information Fund. The fund revenue consists of a tax lien processing fee, CFD assessment
fees, surcharge on public records sold, fees for excess proceeds and paying agent fees. The

beginning balance for the fiscal year was $384,489. Revenue totaled $149,573 including
$99,457 in processing fees, $33,416 in CFD assessment fees, $11,452 in interest income,
$4,128 in excess proceeds fees and $1,120 in paying agent fees. Disbursements were
$465,900 Year End Fund Balance is $68,162. Projected revenue for fiscal year 2020-2021
is $175,000.

The Treasurer’s Office always stands ready to assist taxing jurisdictions. Please contact
me if] may be of assistance to you.

Sincerely,

Russell Pearce,
Maricopa County Chief Deputy Treasurer

MARICOPA COUNTY TREASURER

2019 SECURED LEVY COLLECTIONS SUMMARY
BY PRIMARY TAXING DISTRICTS

DATE ENDING 06/30/2020
DISTRICT DISTRICT TOTAL RESOLUTIONS COLLECTIONS UNCOLLECTED
NUMBER NAME LEVIED APPLIED TO DATE AMOUNT Of xe
SCHOOL DISTRICTS
05001 Phoenix Elementary $46,052,211 ($280,824) $44,426,108 1,345,279 2.94%
05002 Riverside Elementary $14,141,862 ($27,373) $13,870,900 243,589 1.73%
05003 Tempe Elementary $73,797,282 ($313,969) $71,613,457 1,869,856 2.54%
07004 Mesa Unified $220,979,610 ($239,702) $209,961,170 10,778,738 4.88%
05005 Isaac Elementary $13,317,915 ($105,273) $12,491,789 720,853 5.46%
05006 Washington Elementary $66,076,679 ($233,754) $63,358,691 2,484,234 3.77%
05007 Wilson Elementary $6,458,911 ($60,342) $5,711,488 687,081 10.74%
05008 Osborn Elementary $19,418,860 ($68,358) $18,717,017 633,485 3.27%
07009 Wickenburg Unified $8,494,780 ($58,599) $8,093,325 342,856 4.06%
07011 Peoria Unified $129,516,156 ($441,065) $122,779,046 6,296,045 4.88%
05014 Creighton Elementary $24,444,494 ($82,172) $23,138,754 1,223,568 5.02%
05017 Tolleson Elementary $10,073,310 ($93,473) $9,761,293 218,544 2.19%
05021 Murphy Elementary $5,125,440 ($14,235) $4,843,984 267,221 5.23%
07024 Gila Bend Unified $5,084,756 ($9,887) $5,029,763 45,186 0.89%
05025 Liberty Elementary $9,106,441 ($32,379) $8,554,732 519,330 5.72%
05028 Kyrene Elementary $84,575,256 ($180,485) $81,266,160 3,128,611 3.71%
05031 Balsz Elementary $13,700,847 ($42,603) $13,340,913 317,331 2.32%
05033 Buckeye Elementary $13,461,737 ($20,376) $12,963,299 478,062 3.56%
05038 Madison Elementary $45,142,522 ($115,083) $43,590,492 1,436,947 3.19%
05040 Glendale Elementary $19,077,180 ($38,474) $18,153,728 884,978 4.65%
07041 Gilbert Unified $121,254,037 ($217,461) $114,943,129 6,093,447 5.03%
05044 Avondale Elementary $18,547,546 ($38,348) $17,931,516 577,682 3.12%
05045 Fowler Elementary $12,963,828 ($12,486) $12,748,266 203,076 1.57%
05047 Arlington Elementary $2,730,049 ($490) $2,696,874 32,685 1.20%
07048 Scottsdale Unified $202,458,773 ($425,615) $191,668,251 10,364,907 5.13%
05049 Palo Verde Elementary $1,024,895 ($10,200) $976,588 38,107 3.76%
05059 Laveen Elementary $19,242,027 ($19,609) $18,575,502 646,916 3.37%
05060 Higley Unified $48,136,457 ($155,275) $45,421,292 2,559,890 5.34%

DISTRICT

; DISTRICT TOTAL RESOLUTIONS COLLECTIONS UNCOLLECTED

NUMBER NAME LEVIED APPLIED TO DATE AMOUNT Yee
05062 Union Elementary $3,468,308 ($20,524) $3,340,237 107,347 3.12%
05063 Aguila Elementary $514,242 62,831) $481,507 29,904 5.85%
05065 Littleton Elementary $15,395,349 ($38,620) $14,926,252 430,477 2.80%
05066 Roosevelt Elementary $45,635,087 ($240,772) $43,633,425 1,760,890 3.88%
05068 Alhambra Elementary $23,018,422 ($128,340) $22,048,827 841,255 3.68%
07069 Paradise Valley Unified $229,870,367 ($33,522) $218,955,770 10,881,075 4.73%
05071 Sentinel Elementary $1,184,808 $0 $1,178,006 6,802 0.57%
05075 Morristown Elementary $781,046 ($1,064) $751,123 28,859 3.70%
05079 Litchfield Elementary $33,239,923 ($37,799) $31,587,983 1,614,141 4.86%
07080 Chandler Unified $188,419,564 ($163,728) $179,356,960 8,898,876 4.73%
05081 Nadaburg Elementary $3,353,648 ($10,176) $3,087,218 256,254 1.66%
05083 Cartwright Elementary $24,567,257 ; (875,968) $23,301,655 1,189,634 4.86%
05086 Mobile Elementary $690,510 ($209) $678,554 11,747 1.70%
07089 Dysart Unified $89,625,481 ($156,091) $85,063,434 4,405,956 4.92%
05090 Saddle Mountain Unified $16,204,405 ($2,536) $16,315,930 (114,061) 0.70%
05092 Pendergast Elementary $21,901,979 (863,248) $20,974,670 864,061 3.96%
07093 Cave Creek Unified $38,100,960 ($46,978) $35,368,810 2,685,172 7.06%
05094 Paloma Elementary $3,557,468 ($14) $3,471,285 86,169 2.42%
07095 Queen Creek Unified $38,873,810 ($327,296) $36,618,506 1,928,008 5.00%
07097 Deer Valley Unified $176,932,739 ($180,708) $162,563,214 14,188,817 8.03%
05098 Fountain Hills Unified $11,899,974 ($37,429) $11,075,069 787,476 6.64%
06201 Buckeye High School $25,491,127 ($55,025) $24,396,239 1,039,863 4.09%
06205 Glendale High School $65,112,709 6212,069) $62,011,313 2,889,327 4.45%
06210 Phoenix High School $262,439,222 ($1,047,125) $251,409,642 9,982,455 3.82%
06213 Tempe High School $96,266,267 ($288,306) $91,888,836 4,089,125 426%
06214 Tolleson High School $62,922,793 ($218,616) $60,968,040 1,736,137 2.77%
06216 Agua Fria High School $43,744,484 ($64,079) $41,602,456 2,077,949 4.16%
30001 East Valley Institute of Technology $9,578,576 (821.838) $9,403,788 152,950 1.60%
30002 Western Maricopa Education Center $25,817,738 ($49,888) $25,345,578 422,272 1.64%

TOTAL SCHOOL DISTRICTS $2,813,012, 124 ($6,862,629) $2,678,431,854 127,717,641 4.55%

COUNTY JURISDICTION
08230 Commmmity College Dist $571.243,818 ($1,782,097) $559.278.819 10,182,902 1.79%
14900 Library District $23,913,496 ($61,242) $23,430,347 421,907 L.77%
02309 General Cty Fund & State Ed Equal $798,679,566 ($2,558,015) $781.862.855 14,258,696 1.79%
15555 Flood Control District $70,464,616 ($144,096) $69,088,794 1,231,726 1.75%
10555 Maricopa Special Health District $143,351,988 ($367,103) $140,455,495 2,529,390 L.7™%

TOTAL COUNTY JURISDICTION $1,607,653,484 ($4,912,553) $1,574,116,310 28,624,621 1.79%

DISTRICT DISTRICT TOTAL RESOLUTIONS COLLECTIONS UNCOLLECTED

NUMBER NAME LEVIED APPLIED TO DATE AMOUNT Ye*

MUNICIPALITIES
04501 City of Buckeye $8,756,709 ($26,554) $8,604,797 125,358 1.44%
04502 City of Chandler $34,039,034 ($53,774) $33,597,309 387,951 1.14%
04503 Town of Gilbert $24,017,440 ($28,727) $23,702,114 286,599 1.19%
04504 City of Glendale $25,830,525 ($58,000) $25,300,135 472,390 1.83%
04505 City of Mesa $41,252,407 ($90,665) $40,467,226 694,516 1.69%
04506 City of Tempe $48,265,218 ($168,060) $47,378,445 718,713 1.49%
04507 City of Tolleson $8,541,642 ($79,200) $8,396,461 65,981 0.78%
04508 Town of Wickenburg $352,166 ($4,465) $339,309 8,392 2.41%
04509 City of Avondale $7,162,806 ($12,485) $6,989,449 160,872 2.25%
04510 City of Goodyear $15,981,504 ($21,604) $15,760,029 199,871 1.25%
04511 City of Phoenix $280,608,986 ($862,506) $273,732,631 6,013,849 2.15%
04527 City of El Mirage $4,207,720 ($29,377) $4,102,616 75,727 1.81%
04528 City of Scottsdale $65,520,670 ($111,464) $64,272,793 1,136,413 1.74%
04529 City of Peoria $22,314,108 ($92,044) $21,914,662 307,402 1.38%
04551 City of Surprise $12,735,513 ($20,505) $12,539,853 175,155 1.38%
04561 Town of Gila Bend $536,748 ($1,162) $532,342 3,244 0.61%
04564 Town of Queen Creek $7,650,910 ($116,911) $7,417,478 116,521 1.55%
04565 Town of Fountain Hills $1,672,659 ($5,766) $1,632,440 34,453 2.07%

TOTAL MUNICIPALITIES $609,446,765 ($1,783,269) $596,680,089 10,983,407 1.81%

STATE JURISDICTIONS
07990 Additional State Aid Saddle Mt $1,477,278 ($553 $1,221,980 254,745 0.00%
07992 Additional State Aid Arlington $383,667 ($122 $378,995 4,550 1.19%
07993 Additional State Aid Cave Creek $4,228,698 ($12,896) $4,123,176 92,626 2.20%
07994 Additional State Aid Mobile $0 $0 $0 0 0.00%
07995 Additional State Aid Paloma $115,266 ($0) $112,506 2,760 2.39%
07996 Additional State Aid Gila Bend $0 $0 $0 0 0.00%
07997 Additional State Aid Fountain Hills $1,079,525 ($6,960) $1,048,480 24,085 2.25%
14755 Central Arizona Water Conservation $60,213,946 ($154,198) $58,997,267 1,062,481 1.77%
07999 Maricopa Education District $9,897,800 ($258,858) $9,454,882 184,060 1.91%
29100 Central Arizona Groundwater $18.243.935 ($7,161) $17,907.614 329,160 1.80%

TOTAL STATE JURISDICTIONS $95,640,115 ($440,748) $93,244,900 1,954,467 2.05%

SECONDARY TAX DISTRICTS

Various

Secondary Tax Districts

$142,563,596

($1,427,138)

$142,910,921

(1,774,463) 1.26%

TOTAL ALL JURISDICTIONS $5,268.316.084 ($15,426,338) $5.085,384,074 167,505,671 3.189%

**Percentage is uncollected of Net Levy (Total Levied+Applied Resolutions )

DISTRICT DISTRICT
NUMBER NAME
11516 Buckeye
11is19 Wickenburg
11563 Sun City
11566 Laveen
11572 Sun Lakes
11874 North County
11575 Aguila
11576 Harquabala
11577 Daisy Mountain
11578 Rio Verde
11579 Circle City/Morr
11580 Tonopah
11581 Goldfield Ranch
11582 Gilbert Cnty Is
11583 Tempe Cnty Is
11584 Chandler Cnty Is
11585 Scottdale Cnty Is
11586 Clearwater Hills
11587 Queen Creek
11642 Superstition
11900 Fire District Assistance
Totals

MARICOPA COUNTY TREASURER

20198 LEVY COLLECTIONS
FIRE DISTRICTS
DATE ENDING 06/30/2020
TOTAL RESOLUTIONS COLLECTIONS UNCOLLECTED
LEVIED APPLIED TO DATE AMOUNT %**
$6,551,924 ($33,729) $6,276,819 241,376 3.70%
$292,249 G15) $283,631 8,603 2.94%
$11,824,111 (317,006) $11,594,440 212,665 1.80%
$1,119,072 $2,416 $1,057,897 63,591 5.67%
$7,776,416 ($6,528) $7,663,338 106,550 1.37%
$14,138,457 ($22,172) $13,906,962 209,323 148%
$309,499 ($996) $286,681 23,822 7.OT%
$1,253.649 ($215) $1,199,127 54,307 4.33%
$15,295,818 ($14,673) $15,034,454 246,691 1.61%
$2,721,706 ($79) $2,671,854 49,773 1.83%
$470,169 ($307) $452,729 17,133 3.65%
$665,470 ($636) $621,790 43,044 6.47%
$54,569 $0 $53,462 1,107 2.03%
$722,690 ($161) $705,348 17,181 2.38%
$223,635 $947 $223,278 1,304 0.58%
$764,459 ($1,208) $746,906 16,345 2.14%
$32,547 $0 $32,260 287 0.88%
$160,307 ($216) $154,978 5,113 3.19%
$1,154,591 ($58) $1,119,595 34,938 3.03%
$15,848 $0 $15,440 408 2.57%
$4,085,931 ($10,464) $4,003,372 72,095 1.77%
$69,633,117 ($105,100) $68,104,361 $1,423,656

MARICOPA COUNTY TREASURER

LIST OF PRIMARY PROPERTY TAX COLLECTIONS
CITIES AND TOWNS
FOR FISCAL YEAR 2019 - 2020

ACTUAL
DISTRICT LEVY COLLECTIONS*
NUMBER CITY/ENTITY LIMITS& THRU 6-30-20
04501 City of Buckeye $8,971,023 $8,604,797
04502 City of Chandler $18,891,972 $7,681,726
04504 City of Glendale $6,338,443 $5,635,204
04506 City of Tempe $18,114,816 $17,765,150
04507 City of Tolleson $4,407,329 $3,902,593
04508 Town of Wickenburg $567,178 $339,309
04509 City of Avondale $3,039,967 $2,956,820
04510 City of Goodyear $9,767,426 $9,651,434
04511 City of Phoenix $177,809,914 $167,741,992
04527 City of El Mirage $2,287,426 $1,933,496
04528 City of Scottsdale $32,620,972 $32,076,483
04529 City of Peoria $5,931,107 $4,407,190
04551 City of Surprise $10,487,576 $8,293,892
04561 Town of Gila Bend $538,502 $532,342
04564 Town of Queen Creek $11,870,597 $7,417,478
08230 MCC Community College $556,688,479 $486,796,521
2309 Maricopa County# $745,620,462 592,368,353

& Tax Levy Limit information from Maricopa County Finance Department.
* Primary Collection numbers from Secured Levy Report June 30, 2020.

# County Collections less percent of State/County Equalization.

Over/Under
AMOUNT

366,226
11,210,246
703,239
349,666
504,736
227,869
83,147
115,992
10,067,922
353,930
544,489
1,523,917
2,193,684
6,160
4,453,119

69,891,958

153,252,109

A B Cc

Actual
Budget Collections
Gounty GF & State * (1) 798,679,566 : 781,862,855
County GF Levy & (2) 605,109,318  0.75763716 692,368,352.84 (B2*C1)

(A2/A1)

* Per Secured Levy Report 6/30/20

& Per County FY 2019-2020 Levy Book (Budget)

A.R.S. 42-18002 FISCAL YEAR END ANNUAL REPORT

CURRENT TAXES COLLECTED IN FISCAL YEAR

Unadjusted Beginning Levy

$ 5,032,079,420.54

Collections Resolutions
July $  96,339,824.00 $ (430,216.00)
Early August $ - Ss -
Late August  $.-.22,192,959.00.-$ -
September $°.261,040,403.00:..$ (895,582.00)
October $ 1,922,720,363.00..S (6,932,393.00)
November $°415,354,314.00°'S (2,330,236.00)
December $°.287,944,854.00 $ —. (1,064,501.00)
January $°-137,540,891.00 $ (955,513.00)
February $-154,794,881.00:.$ (860,082.00)
March $ 250,172,470.00. $ (784,508.00)
April $:1,170,381,924.00...$ (198,174.00)
May $°388,271,010.00.-$ (899,225.00)
June $ 74,970,003.00°'$ (506,124.00)
Total $ 5,181,723,896.00 S$ (15,856,554.00)

Adjusts to Adopted Levy (S$)
Adjusted Current Tax Year Levy ($)
Collection of Adj. Current Levy (S$)
Uncollected Current Levy ($).
Uncollected Current Levy (%)

$  (45,856,554.00)
$ 5,016,222,866.54
$ 5,181,723,896.00
$ (165,501,029.46)

-3,30%