Res 2604 FY 2026 Property Tax Levy 06 24 25

RESOLUTION NO. 2604 
 
A RESOLUTION OF THE MAYOR AND COUNCIL OF THE CITY OF TOLLESON, 
ARIZONA, LEVYING UPON THE ASSESSED VALUATION OF PROPERTY WITHIN THE 
CITY OF TOLLESON, SUBJECT TO TAXATION, A CERTAIN SUM TO PROVIDE FUNDS 
FOR GENERAL MUNICIPAL EXPENSES, ALL FOR THE FISCAL YEAR ENDING JUNE 
30, 2026. 
 
WHEREAS, the Council of the City of Tolleson (“City Council”) is required by ARIZ. REV. 
STAT. §§ 42-17151 and 42-17253 to adopt an annual tax levy upon the property within the City 
of Tolleson, Arizona (the “City”) subject to taxation; and 
 
WHEREAS, by the provisions of State Law, the resolution levying taxes for Fiscal Year 2026 
is required to be finally adopted on or before the third Monday in August and not less than 14 
days after adoption of the municipal budget; and 
 
WHEREAS, the City’s annual budget was adopted by Resolution No. 2602 at a meeting of 
the City Council held on June 10, 2025, at least 14 days prior to the adoption of this Resolution 
No. 2604; and 
 
WHEREAS, Maricopa County is the assessing and collecting authority for the City. 
 
BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE CITY OF TOLLESON, ARIZONA, as 
follows: 
 
Section 1.  The recitals above are hereby incorporated as if fully set forth herein. 
 
Section 2.  There is hereby levied on the assessed value of all property, both real and 
personal, within the corporate limits of the City, except such property as may be by law exempt 
from taxation, a primary property tax levy allowed by law for the fiscal year ending June 30, 
2026 of $4,948,563 and a secondary property tax of $3,787,800 for the fiscal year ending on 
June 30, 2026. If such primary property tax levy exceeds the maximum levy allowed by law, the 
Board of Supervisors of the County of Maricopa is hereby authorized to reduce the levy to the 
maximum amount allowed by law after providing notice to the City. The City estimates the 
primary property tax rate to be 1.5158 and the secondary tax rate to be 1.1602 per one hundred 
dollars ($100.00) of assessed value of all taxable property. 
 
Section 3.  Failure by the County Officials of Maricopa County, Arizona, to properly return 
the delinquent list, any irregularity in assessments or omissions in the same, or any irregularity 
in any proceedings shall not invalidate such proceedings or invalidate any title conveyed by any 
tax deed; failure or neglect of any officer or officers to timely perform any of the duties assigned 
to him or to them shall not invalidate any of the proceedings or any deed or sale pursuant 
thereto, the validity of the assessment or levy of taxes or of the judgment of sale by which the

CITY OF TOLLESON RESOLUTION NO. 2604 
JUNE 24, 2025 
PAGE 2 
 
 
 
 
 
 
collection of the same may be enforced shall not affect the lien of the City of Tolleson upon 
such property for the delinquent taxes unpaid thereon; over charge as to part of the taxes or of 
costs shall not invalidate any proceedings for the collection of taxes or the foreclosure of any 
lien therefore or a sale of property under such foreclosure; and all acts of officers de facto shall 
be valid as if performed by officers de jure. 
 
Section 4.  All Ordinances or Resolutions, or parts of Ordinances or Resolutions in conflict 
herewith are hereby repealed. 
 
Section 5.  This Resolution shall be in full force and effect from and after its passage by 
the Council and approval by the Mayor. 
 
Section 6.  The City Clerk is hereby authorized and directed to transmit a certified copy of 
this Resolution to the Maricopa County Assessor and the Maricopa Board of Supervisors. 
 
Section 7.  If any provision of this Resolution is for any reason held by any court of 
competent jurisdiction to be unenforceable, such provision or portion hereof shall be deemed 
separate, distinct, and independent of all other provisions and such holding shall not affect the 
validity of the remaining portions of this Resolution. 
 
PASSED AND ADOPTED by the Mayor and Council of the City of Tolleson, Arizona, on this 
24th day of June, 2025. 
 
 
____________________________________ 
Juan F. Rodriguez, Mayor 
 
 
                                                   ATTEST: ____________________________________ 
 
Crystal Zamora, City Clerk 
 
 
       APPROVED AS TO FORM: ____________________________________ 
 
Justin Pierce, City Attorney

CITY OF TOLLESON RESOLUTION NO. 2604 
JUNE 24, 2025 
PAGE 3 
 
 
 
 
 
 
CERTIFICATION 
 
I hereby certify that the foregoing Resolution No. 2604 was duly passed and adopted by 
the Mayor and Council of the City of Tolleson, Arizona, at the Regular City Council Meeting held 
on June 24, 2025, that the vote thereon was ___ ayes, ___ nays, and that the Mayor and ___ 
Council Members were present thereat. 
 
 
____________________________________ 
Crystal Zamora, City Clerk 
City of Tolleson, Arizona

2025
2026
1.
$
5,732,933
$
6,328,532
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
4,798,134
$
4,948,563
B. Secondary property taxes
3,663,800
3,787,800
C. Total property tax levy amounts
$
8,461,934
$
8,736,363
4. Property taxes collected*
A. Primary property taxes
(1)  Current year's levy
$
4,702,171
(2)  Prior years’ levies
12,000
(3)  Total primary property taxes
$
4,714,171
B. Secondary property taxes
(1)  Current year's levy
$
3,590,524
(2)  Prior years’ levies
(3)  Total secondary property taxes
$
3,590,524
C. Total property taxes collected
$
8,304,695
5. Property tax rates
A. City/Town tax rate
(1)  Primary property tax rate
1.5194
1.5158
(2)  Secondary property tax rate
1.1602
1.1602
(3)  Total city/town tax rate
2.6796
2.6760
B. Special assessment district tax rates
Secondary property tax rates—As of the date the proposed budget was prepared, the
No
special assessment districts for which secondary
property taxes are levied. For information pertaining to these special assessment districts
and their tax rates, please contact the city/town.
*
city/town was operating
Includes actual property taxes collected as of the date the proposed budget was prepared, plus 
estimated property tax collections for the remainder of the fiscal year.
Amount received from primary property taxation in 
the current year in excess of the sum of that year's 
maximum allowable primary property tax levy. 
A.R.S. §42-17102(A)(18)
City/Town of Tolleson
Tax levy and tax rate information
Fiscal year 2026
Maximum allowable primary property tax levy. 
A.R.S. §42-17051(A)
    Property tax judgment
    Property tax judgment
Property tax judgment
Property tax judgment
6/23 Arizona Auditor General
Schedule B
Official City/Town Budget Forms