PALMONIO ACRES IMPACT STATEMENT FINAL 04-28-2026.PDF

SPECIAL TAXING DISTRICT 
IMPACT STATEMENT TO ORGANIZE DISTRICT 
Proposed Palomino Acres Irrigation Water Delive1y_District 
Pursuant to the provisions of A.R.S. § 48-261, § 48-263 and§ 48-3422 the undersigned submit the 
following as an Impact Statement for the proposed Palomino Acres Irrigation Water Delivery District 
(IWDD). 
A.
LEGAL DESCRIPTION OF BOUNDARIES OF PROPOSED DISTRICT
Legal Description of the proposed Palomino Acres Irrigation Water Delivery District is
attached as Exhibit "A" hereto.
Also attached to this statement as Exhibit "B" is a map, provided by Maricopa County,
highlighting the area to be included in the proposed district.
An estimate of the taxable acreage to be included in the district is 64.308 acres.
Pursuant to A.RS. 48-3422 and included in Exhibit "C" the location at which irrigation
water will be obtained from Northwest corner of Williamsfield Rd & Lindsay Rd. The
water from that point will be carried through approximately 12-15-inch concrete pipe for
approximately 5569 feet.
B.
DETAILED LIST OF TAXABLE PROPERTIES
A detailed list of taxable properties, provided by the Maricopa County Assessor is
attached as Exhibit "D" hereto.
C.
ESTIMATED NET ASSESSED LPV VALUATION IN PROPOSED DISTRICT
The estimated 2026 tax year assessed valuation for the area within the boundaries of the
proposed irrigation water delivery district is $1,315,220.
D.
ESTIMATED CHANGE IN TAX RATE IF THE DISTRICT IS FORMED
The estimated change in the tax rate of the district, if the district is formed, is $134.12 per
acre. This tax estimate is based on an annual proposed budget of $8625.00 which includes a
15% anticipated delinquency rate, pursuant to A.R.S. § 48-3473B, leaving an operation and
maintenance budget of $7500.00.
As a result of the proposed district, the change in the property tax liability of a typical
resident is as follows:
A typical resident in this district with a 2.144- a c r e lot at the proposed tax rate of
$134.12 per acre would have an estimated property tax liability of $287.55 per year as a
result of the creation of the proposed district.
E.
BENEFITS TO BE DERIVED FROM THE PROPOSED DISTRICT
A water district is a legally tested structure that will ensure a well-maintained system for
the long-term future of the Palomino Acres irrigation system. The benefits include
Received by Clerk of the 
Board via email on 
4/28/2026 @ 6:59 am 
CHUNT

EXHIBIT A 
LEGAL DESCRIPTION 
Lots 1 through 6, and Lots 9 through 32, of PALOMINO ACRES, a Subdivision of the South Half of the 
Southeast Quarter of Section 30, Township 1 South, Range 6 East, of the Gila and Salt River Base and 
Meridian according to the Plat of Record in the Office of the County Recorder of Maricopa County, 
Arizona, Recorded in Book 95 of Maps, Page 38.

Palomino Acres IWDD
Date: 3/2/2026
S Allen Ave
S Heritage Dr
S Mustang Dr
W Dennisport Ct
W Clifton Ct
E Carla Vista Dr
E Buffalo St
W Clifton Ave
E
Buffalo St
S 140th St
E Clifton Ave
E Erie Ct
E Tyson Ct
E Toledo St
E Pony Ln
E El Dorado Ln
E Pony Ln
E Morgan Dr
S LINDSAY RD
E WILLIAMS FIELD RD
304-42-813
304-42-820
304-42-831
304-42-832
304-42-833
304-42-835
304-42-837
304-43-002Q
304-43-002S
304-43-014D
304-43-014L
304-43-014V
304-43-014Y
304-43-014Z
304-43-017
304-43-018C
304-43-019
304-43-020
304-43-021
304-43-022
304-43-023
304-43-024
304-43-025
304-43-026
304-43-027
304-43-028C
304-43-029
304-43-030
304-43-031
304-43-032
304-43-033
304-43-034
304-43-035
304-43-036
304-43-037
304-43-038
304-43-039
304-43-040
304-43-041
304-43-042
304-43-043
304-43-044
304-43-045
304-43-046
304-43-047
304-43-058
304-43-059
304-43-060
304-43-061
304-43-062
304-43-063
304-43-064
304-43-065
304-43-228
304-43-239
304-43-240
304-43-241
304-43-242
304-43-243
304-43-252
304-43-253
304-43-254
304-43-255
304-43-259A
304-43-260
304-43-261A
304-43-261B
304-43-270C
304-43-270G
304-43-270H
304-43-271A
304-43-285
304-43-291
304-43-322
304-43-323
304-43-985
304-44-007 304-44-008 304-44-009 304-44-010 304-44-011 304-44-012 304-44-013 304-44-014 304-44-015 304-44-016
304-44-018
304-44-019
304-44-020
304-44-021
304-44-022
304-44-023
304-44-024
304-44-025
304-44-026
304-44-027
304-44-028
304-44-029
304-44-030
304-44-032 304-44-033 304-44-034 304-44-035 304-44-036 304-44-037 304-44-038 304-44-039 304-44-040 304-44-041 304-44-042
304-44-667
304-44-668
304-44-669
304-43-992
304-43-993
304-43-994
304-43-995
Legend
Palomino Acres IWDD
Town of Gilbert
Streets
Tax Parcels
/
0
500
1,000
1,500
2,000
250
Feet
EXHIBIT B

Palomino Acres IWDD
Date: 3/2/2026
S Allen Ave
S Heritage Dr
S Mustang Dr
W Dennisport Ct
W Clifton Ct
E Carla Vista Dr
E Buffalo St
W Clifton Ave
E
Buffalo St
S 140th St
E Clifton Ave
E Erie Ct
E Tyson Ct
E Toledo St
E Pony Ln
E El Dorado Ln
E Pony Ln
E Morgan Dr
S LINDSAY RD
E WILLIAMS FIELD RD
304-42-813
304-42-820
304-42-831
304-42-832
304-42-833
304-42-835
304-42-837
304-43-002Q
304-43-002S
304-43-014D
304-43-014L
304-43-014V
304-43-014Y
304-43-014Z
304-43-017
304-43-018C
304-43-019
304-43-020
304-43-021
304-43-022
304-43-023
304-43-024
304-43-025
304-43-026
304-43-027
304-43-028C
304-43-029
304-43-030
304-43-031
304-43-032
304-43-033
304-43-034
304-43-035
304-43-036
304-43-037
304-43-038
304-43-039
304-43-040
304-43-041
304-43-042
304-43-043
304-43-044
304-43-045
304-43-046
304-43-047
304-43-058
304-43-059
304-43-060
304-43-061
304-43-062
304-43-063
304-43-064
304-43-065
304-43-228
304-43-239
304-43-240
304-43-241
304-43-242
304-43-243
304-43-252
304-43-253
304-43-254
304-43-255
304-43-259A
304-43-260
304-43-261A
304-43-261B
304-43-270C
304-43-270G
304-43-270H
304-43-271A
304-43-285
304-43-291
304-43-322
304-43-323
304-43-985
304-44-007 304-44-008 304-44-009 304-44-010 304-44-011 304-44-012 304-44-013 304-44-014 304-44-015 304-44-016
304-44-018
304-44-019
304-44-020
304-44-021
304-44-022
304-44-023
304-44-024
304-44-025
304-44-026
304-44-027
304-44-028
304-44-029
304-44-030
304-44-032 304-44-033 304-44-034 304-44-035 304-44-036 304-44-037 304-44-038 304-44-039 304-44-040 304-44-041 304-44-042
304-44-667
304-44-668
304-44-669
304-43-992
304-43-993
304-43-994
304-43-995
Legend
Palomino Acres IWDD
Town of Gilbert
Streets
Tax Parcels
/
0
500
1,000
1,500
2,000
250
Feet
EXHIBIT C

Palomino Acres Ownership Report
3/2/2026
Count
Parcel 
Number
Tax 
Year
Owner Name
In Care Of
Mailing Address
City State Zip
Situs Address
Situs City Zip
Net 
Assessed 
Value 
LPV
Total 
Acreage
Average
Lot
Size
1
304-43-031
2026
CALL AARON B
2681 S BUTTE LN
GILBERT AZ 85295
465 E MORGAN DR
GILBERT  
85295
74,114
2.071
2
304-43-027
2026
CHRISTINE ANNE CELAYA LIVING TRUST
665 E MORGAN DR
GILBERT AZ 85295
665 E MORGAN DR
GILBERT  
85295
28,802
2.209
3
304-43-033
2026
CULVER JOHN MCMUNN JR/KATHLEEN 
ADAMS
414 E MORGAN DR
GILBERT AZ 85295
414 E MORGAN DR
GILBERT  
85295
36,368
2.220
4
304-43-042
2026
CUTOLO FRANK/KATHLEEN
717 E PONY LN
GILBERT AZ 85295
717 E PONY LN
GILBERT  
85295
40,299
2.184
5
304-43-047
2026
DAVID GORDON LIVING TRUST
467 E PONY LN
GILBERT AZ 85295
467 E PONY LN
GILBERT  
85295
48,260
2.166
6
304-43-037
2026
DEORADH LEGACY TRUST
 FESSLER DANIEL 
JOSEPH/ASHLEY D TR
PO BOX 1893
GILBERT AZ 85299
614 E MORGAN DR
GILBERT  
85295
38,541
2.205
7
304-43-032
2026
ERIC AND ELIZABETH YUNGFLEISCH 
LIVING TRUST
415 E MORGAN DR
GILBERT AZ 85295
415 E MORGAN DR
GILBERT  
85295
28,012
1.950
8
304-43-018C
2026
EVERTON JARED/JILL M
460 E WILLIAMS FIELD RD
GILBERT AZ 85295
460 E WILLIAMS FIELD 
RD
GILBERT  
85295
69,157
2.413
9
304-43-045
2026
GARCIA DAVID C & BARBARA J
567 E PONY LN
GILBERT AZ 85295
567 E PONY LN
GILBERT  
85295
48,241
2.174
10
304-43-043
2026
GHAG JIMI J
2587 E DOGWOOD DR
CHANDLER AZ 
85286
667 E PONY LN
GILBERT  
85295
102,288
2.181
11
304-43-026
2026
HARRY RONALD W/EMILY R
715 E MORGAN DR
GILBERT AZ 85295
715 E MORGAN DR
GILBERT  
85295
55,775
2.198
12
304-43-029
2026
HARVELL BRADLEY B/LARA K
565 E MORGAN DR
GILBERT AZ 85295
565 E MORGAN DR
GILBERT  
85295
39,035
2.205
13
304-43-038
2026
J&A HELMHOUT TRUST
HELMHOUT JOEL E TR
664 E MORGAN DR
GILBERT AZ 85295
664 E MORGAN DR
GILBERT  
85295
46,138
2.206
14
304-43-046
2026
KARASZEWSKI ERIC/OLIVIA
517 E PONY LN
GILBERT AZ 85295
517 E PONY LN
GILBERT  
85295
29,335
2.171
15
304-43-022
2026
LEWIS KAREN J
660 E WILLIAMS FIELD RD
GILBERT AZ 85295
660 E WILLIAMS FIELD 
RD
GILBERT  
85295
22,362
2.278
16
304-43-030
2026
LEWIS LIVING TRUST
LEWIS REGINA TR
515 E MORGAN DR
GILBERT AZ 85295
515 E MORGAN DR
GILBERT  
85295
51,875
2.204
17
304-43-021
2026
MARK S CONNOR AND CHERYLANNE 
PETTUS-CONNOR TR
610 E WILLIAMS FIELD RD
GILBERT AZ 85295
610 E WILLIAMS FIELD 
RD
GILBERT  
85295
36,190
2.274
18
304-43-034
2026
MGR TRUST
ROONEY MICHELLE GRACE TR
2487 S GILBERT RD STE 106 PMB 
434
GILBERT AZ 85295
464 E MORGAN DR
GILBERT  
85295
47,291
2.332
19
304-43-017
2026
MINSTREL PROPERTIES LLC
3850 E BASELINE RD STE 125
MESA AZ 85206
410 E WILLIAMS FIELD 
RD
GILBERT  
85295
81,604
2.546
20
304-43-041
2026
MK FARMS LLC
3961 S GRANITE DR
CHANDLER AZ 
85286
767 E PONY LN
GILBERT  
85295
40,635
1.483
21
304-43-035
2026
MULLALLY JAMES P/SHEILA M
514 E MORGAN DR
GILBERT AZ 85295
514 E MORGAN DR
GILBERT  
85295
26,530
2.206
22
304-43-039
2026
OAKES LIVING TRUST
OAKES DAVID R/VANITA P TR
714 E MORGAN DR
GILBERT AZ 85295
714 E MORGAN DR
GILBERT  
85295
43,559
2.205
23
304-43-019
2026
PARU LLC
SAFDAR & ZAGUDA CHAUDHARY
1101 E WARNER RD 134
TEMPE AZ 85284
510 E WILLIAMS FIELD 
RD
GILBERT  
85295
45,376
2.274
24
304-43-044
2026
POMYKALA RONALD J/WEBER-POMYKALA 
ANDREA
617 E PONY LN
GILBERT AZ 85295
617 E PONY LN
GILBERT  
85295
45,139
2.178
25
304-43-040
2026
SHADOW LIVING TRUST 
TENNANT MATTHEW 
SCOTT/MOLLY TR 
764 E MORGAN  DR
GILBERT AZ 85295
764 E MORGAN DR
GILBERT  
85295
28,012
1.419
26
304-43-985
2026
T AND K TENNEY FAMILY LIVING TRUST
TENNEY TRAVIS NOLAN/KALEE JO 
TR
417 E PONY LN
GILBERT AZ 85295
447 E PONY LN
GILBERT  
85296
37,198
2.178
27
304-43-020
2026
TULIP INVESTMENTS LLC
610 E WILLIAMS FIELD RD
GILBERT AZ 85295
560 E WILLIAMS FIELD 
RD
GILBERT  
85295
30,165
2.273
1 of 2
EXHIBIT D

Palomino Acres Ownership Report
3/2/2026
Count
Parcel 
Number
Tax 
Year
Owner Name
In Care Of
Mailing Address
City State Zip
Situs Address
Situs City Zip
Net 
Assessed 
Value 
LPV
Total 
Acreage
Average
Lot
Size
28
304-43-028C
2026
VANDERPOOL JONATHAN/KARI
615 E MORGAN DR
GILBERT AZ 85295
615 E MORGAN DR
GILBERT  
85295
36,941
2.205
29
304-43-036
2026
WASHINGTON FAMILY TRUST
WASHINGTON PATRICK 
LEE/PAULA J TR
564 E MORGAN DR
GILBERT AZ 85295
564 E MORGAN DR
GILBERT  
85295
31,469
2.206
30
304-43-025
2026
ZVIRGZDINS ADRIAN/HEATHER
765 E MORGAN DR
GILBERT AZ 85295
765 E MORGAN DR
GILBERT  
85295
26,510
1.494
1,315,220
64.308
2.144
2 of 2
EXHIBIT D