2026 Protest Letters (Council Report Exhibit D)

, : D MESA CITY CLERK 
t?R 2026 AMlO: 19 
April 14, 2026 
Mesa City Clerk 
P.O. Box 1466 
Mesa, AZ 85211-1466 
RE: FORMAL OBJECTION TO 2026-2027 SID 228 DISTRICT ASSESSMENT 
Property Address: 145 W 2nd Avenue, Mesa, AZ 85210 
County Assessor Parcel Number: 138-51-0128 
Dear Members of the Mesa City Council and City Clerk: 
I, Troy McNaughton, the undersigned property owner of the above-referenced parcel, 
hereby submit this formal written objection to the proposed 2026-2027 Mesa Town 
Center Improvement District No. 228 assessment. I strongly oppose the continuation 
and assessment of this district tax and respectfully request that the City Council deny 
the proposed assessment. 
BASIS FOR OBJECTION 
1. This Assessment Constitutes an Unjustified Tax Increase on Property Owners 
The SID 228 district assessment is, in effect, a compulsory tax levied against property 
owners within the Mesa Town Center -
one that has continued to be imposed year 
after year without sufficient justification or transparency. Property owners in this district 
are already subject to standard municipal taxes that fund City services. The imposition 
of this additional assessment represents a double taxation that places an unfair and 
excessive financial burden on property owners like myself. Raising or continuing this 
assessment in the current economic climate is unreasonable and unjustified. 
2. The Property Does Not Receive Meaningful Benefit from District Services 
The stated purpose of the district is to provide enhanced services -
including 
promotion, marketing, and clean and safe programs -
to the Mesa Town Center. 
However, the above-referenced property does not receive a proportionate or meaningful 
benefit from these services that would justify the assessment amount being levied. The 
services provided by the Downtown Mesa Association are largely promotional and 
commercial in nature and do not translate into a tangible, quantifiable benefit to my 
property. Assessing property owners for services that primarily benefit commercial 
interests and foot traffic -
not individual property owners -
is inequitable and 
improper. 
For the foregoing reasons, I respectfully but firmly object to the approval of the 2026-
2027 SID 228 district assessment for the above-referenced property. I request that this 
objection be entered into the official record of the May 18, 2026 public hearing and that 
the City Council give it full consideration.

Respectfully submitted, 
Printed Name: 
Troy McNaughton 
Date: --~A=p~ri~I ~14~·~2=0=26~------------
NOTARIZATION- REQUIRED BY CITY OF MESA 
State of Arizona 
County of Maricopa 
Subscribed and sworn to ( or affirmed) before me on 
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2026, by __ 
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