Supporting Document (8592393f...)

CnYMNM
REPORT
Item 24
k
*
Meeting Date: 
Charter Provision:
Objective:
ACTION
06/09/2026
Provide for the orderly government and administration of the 
affairs of the City 
Adopt Budgets
Public Hearing on Proposed Fiscal Year 2026/27 Municipal Streetlight Improvement District 
Expenses and Property Tax Levy (by District).
1) SOLICIT public testimony on the proposed fiscal year 2026/27 Municipal Streetlight Improvement 
District expenses and tax levy; and
2) APPROVE a motion to adopt the annual statements and estimates of expenses and levy the 
proposed fiscal year 2026/27 Municipal Streetlight linprovement District taxes, by district. Taxes will 
be assessed by ordinance on June 23, 2026.
BACKGROUND
The City's Streetlight Improvement Districts (Districts) were established beginning in 1971 to allow 
property owners within benefiting areas to pay for the operation of public streetlights. The City 
currently has 357 Districts, each formed by petition of property owners for the sole purpose of 
purchasing electricity for the lighting of public streets.
Arizona Revised Statutes (A.R.S.) § 48-616 requires the City Council to make annual statements and 
estimates of District expenses and to adopt an ordinance levying a Special Taxing District property tax 
sufficient to pay the operating expenses of each District. The ordinance is transmitted to the Maricopa 
County Board of Supervisors and the Maricopa County Assessor to add the required amounts to 
property tax bills for each District. When collected, levy amounts are remitted to the City and used 
exclusively to pay District utility bills.
For fiscal year 2026/27, the streetlight levies are calculated based On estimated energy costs. The 
proposed property tax levies for all Districts total $642,566, an increase of $64,140 from fiscal year 
2025/26.
As required by A.R.S. § 42-17103 etseq., a public hearing must be held before levying taxes for the 
Districts. In accordance with A.R.S. § 42-17103, the City published a Public Hearing Notice regarding 
the tax levy for the Districts, along with annual statements and estimates of fiscal year 2026/27 
expenses, in the local newspaper once a week for two consecutive weeks on Saturday, May 23, 2026, 
and Saturday, May 30, 2026.
Action Taken .

City Council Report | Streetlight Improvement District Expenses and Property Tax Levy Hearing
The City posted and filed with the City Clerk a notice of the proposed increased District property tax 
levy for fiscal year 2026/27 with the schedule of the tax levy and written report supporting the 
possible increase on April 22, 2026, which is 60 days before City Council considers whether to adopt 
Ordinance No. 4715.
Adoption of Ordinance No. 4715 on June 23, 2026, will assess a property tax levy for all Districts 
totaling $642,566, consistent with the Adopted Fiscal Year 2026/27 Budget.
ANALYSIS & ASSESSMENT
The cost of operating each District varies based on electricity rates, usage, and the number of 
streetlights, Electrical service is provided by either Salt River Project of Arizona Public Service, each 
with differing rates. As a result, property taxes levied differ by District. A total of 357 separate 
property tax calculations are required, representing approximately 33,970 properties.
RESOURCE IMPACTS
Utility bills for the Districts are paid by the property tax levy. The total levy for fiscal year 2026/27 is 
$642,566.
OPTIONS & STAFF RECOMMENDATION
Recommended Approach;
A.R.S. § 48-616 and the City Charter require the City Council to make annual statements and 
estimates of District expenses and to adopt an ordinance annually to levy the tax needed to recoup 
streetlight operating costs.
Staff recommends that Council discuss the proposed fiscal year 2026/27 Municipal Streetlight 
Improvement District statements and estimates of expenses and tax levy (by district), and approve a 
motion to adopt the annual statements and estimates and leyy the proposed taxes, which will be 
assessed by ordinance on June 23, 2026.
Alternatively, Council may approve a motion adopting a lesser tax levy.
RESPONSIBLE DEPARTMENT(S),
City Treasurer Department
STAFF CONTACT(S)
Anna Henthorn, Assistant City Treasurer, (480) 312-7805, A H e nt h o rn @ Scottsd a I e AZ. go v
Page 2 of 3

City Council Report | Streetlight Improvement District Expenses and Property Tax Levy Hearing 
APPROVED BY
Sonia Andrews,/City vreasurer/Chief Financial Officer 
(480) 312-2364, SAndrews@ScottsdaleAZ.gov
Date
ATTACHMENTS
1. Proposed Levy by District
2. Map of Streetlight Districts
Page s of 3

FOR EACH STREETLIGHT IMPROVEMENT DISTRICT LISTED HEREUNDER, the proposed levy on each 
$100 of the assessed value of all property, both real and personal, within the boundaries of said 
district, except such property as may by law be exempt from taxation, shall be a tax rate sufficient 
to raise the amount listed opposite the Streetlight District number. The purpose of the tax rate 
shall be to provide a fund for the annual expenses of each Streetlight Improvement District 
listed hereunder, for the fiscal year ending the 30^*’ day of June 2027 with an aggregate total of 
$642,566:
STREETLIGHT
DISTRICT
SL-7104-1
SL-7104-2
SL-7104-3
SL-7104-4
SL-7104-5
SL-7104-6
SL-7104-7
SL-7104-9
SL-7104-11
SL-7104-13
SL-7104-14
SL-7104-16
SL-7104-17
SL-7104-19
SL-7104-20
SL-7104-22
SL-7104-23
SL-7104-24
SL-7104-25
SL-7104-26
SL-7104-27
SL-7104-28
SL-7104-30
SL-7104-31
SL-7104-33
SL-7104-34
SL-7104-35
SL-7104-36
SL-7104-38
SL-7104-40
SL-7104-41
SL-7104-42
SL-7104-44
AMOUNT REQUIRED 
TO BE RAISED (in $)
1,583
4,187
3,540
507
733
964
1,107
370
1,577
1,039
167
4,625
530
207
1,376
6,168
952
420
628
212
677
2,012
210
638
1,590
210
555
24,184
106
954
588
539
645
STREETLIGHT
DISTRICT
SL-7104-45
SL-7104-46
SL-7104-47
SL-7104-59
SL-7104-60
SL-7104-61
SL-7104-63
SL-7104-69.
SL-7104-70
SL-7104-71
SL-7104-72
SL-7104-79
SL-7104-84
SL-7104-86
SL-7104-92
SL-7104-96
SL-7104-105
SL-7104-108
SL-7104-109
SL-7104-110
SL-7104-111
SL-7104-112
SL-7104-113
SL-7104-114
SL-7104-115
SL-7104-116
SL-7ld4-117
SL-7104-118
SL-7104-119
SL-7104-120
SL-7104-121
SL-7104-122
SL-7104-123
AMOUNT REQUIRED 
TQ BE RAISED (in $)
531
418
459
1.446 
2,017 
1,267
308
1,590
612
843
742
452
693
421
1,978
197
317
2.693
2.694 
4,322 
2,802
947
2,431
3,055
1,720
1,059
2.446 
2,065 
2,236
404
1,859
1,847
272
Attachment 1 
Page 1

STREETLIGHT
DISTRICT
AMOUNT REQUIRED 
TO BE RAISED (in $)
STREETLIGHT
DISTRICT
AMOUNT REQUIRED 
TO BE RAISED (in $)
SL-7104-124
SL-7104-125
SL-7104-127
SL-7104-128
SL-7104-129
SL-7104-130
SL-7104-131
SL-7104-133
SL-7104-134
SL-7104-135
SL-7104-136
SL-7104-137
SL-7104-138
SL-7104-139
SL-7104-140
SL-7104-141
SL-7104-143
SL-7104-145
SL-7104-147
SL-7104-149
SL-7104-150
SL-7104-151
SL-7104-152
SL-7104-153
SL-7104-154
SL-7104-155
SL-7104-156
SL-7104-i57
SL-7104-158
SL-7104-159
SLr7104-160
SL-7104-162
SL-7104-163
SL-7104-164
SL-7104-165
SL-7104-166
SL-7104-167
SL-7104-169
SL-7104-170
SL-7104-171
2,879
2,120
6,316
424
1,694
2,825
2,660
882
5,147
2,047
523
635
1,192
2,846
1,385
1,149
529
3,449
2,968
1,581
955
1,691
334
1,365
1,714
3,153
514
1,230
138
2,852
168
1,618
526
315
1,641
985
953
3,168
1,344
106
SL-7104-173
SL-7104-174
SL-7104-175
SL-7104-176
SL-7104-177
SL-7104-178
SL-7104-179
SL-7104-180
SL-7104-181
SL-7104-182
SL-7104-183
SL-7104-184
SL-7104-185
SL-7104-186
SL-7104-187
SL-7104-188
SL-7104-190
SL-7104-191
SL-7104-193
SL-7104-194
SL-7104-196
SL-7104-197
SL-7104-198
SL-7104-199
SL-7104-201
SL-7104-202
SL-7104-209
SL-7104-212
SL-7104-215
SL-7104-216
SL-7104-218
SL-7104-301
SL-7104-302
SL-7104-303
SL-7104-304
SL-7104-307
SL-7104-308
SL-7104-309
SL-7104-310
SL-7104-312
1,613
216
2,764
3,466
3,142
231
571
1,380
1,182
2,899
2,997
471
743
286
2,545
352
4,642
845
3,626
104
3,054
3,007
833
2,391
317
1,717
18,363
4,943
538
3,148
204
2,242
1,019
496
2,797
2,167
586
1,434
127
2,470
Attachment 1 
Page 2

STREETLIGHT
DISTRICT
AMOUNT REQUIRED 
TO BE RAISED (in $)
STREETLIGHT
DISTRICT
AMOUNT REQUIRED 
TO BE RAISED (in $)
SL-7104-313 
SL-7104-314 
SL-7104-316 
SL-7104-317 
SL-7104-318 
SL-7104-319 
SL-7104-320 
SL-7907-323 
SL-8001-328 
SL-8005-330 
SL-8005-331 
SL-8006-333 
SL-8008-334 
SL-8008-335 
SL-8009-336 
SL-8207-337 
SL-8207-338 
SL-8207-339 
SL-8010-343 
SL-8012-345 
SL-8110-350 
SL-8110-351 
SL-8110-352 
SL-8206-353 
SL-8206-354 
SL-8209-355 
SL-8206-356 
SL-8210-359 
SL-8210-360 
SL-8301-362 
SL-8301-364 
SL-8301-366 
SL-8301-367 
SL-8301-368 
SL-8301-369 
SL-8303-370 
SL-8307-372 
SL-8308-374 
SL-8308-375 
SL-8309-376
1,580
1,628
436
1,594
850
2,679
1,372
1,453
2,368
1,108
1,352
8,047
975
966
1,351
1,622
1,270
644
2,848
530
2,423
2,211
1,164
723
1,507
1,491
3,615
1,365
1,054
0
3,371
835
1,580
1,743
750
101
1,762
2,018
1,220
6,972
SL-8312-377 
SL-8401-378 
SL-8312-379 
SL-8402-380 
SL-8402-381 
SL-8404-382 
SL-8405-383 
SL-8406-384 
SL-8407-385 
SL-8408-386 
SL-8501-387 
SL-8501-388 
SL-8502-389 
SL-8502-390 
SL-8504-391 
SL-8504-392 
SL-8504-393 
SL-8506-394 
SL-8508-395 
SL-8509-396 
SL-8509-397 
SL-8510-399 
SL-8510-400 
SL-8510-401 
SL-8511-402 
SL-8512-403 
SL-8512-404 
SL-8512-405 
SL-8602-406 
SL-8602-407 
SL-8604-408 
SL-8604-409 
SL-8605-410 
SL-8605-411 
SL-8606-412 
SL-8607-413 
SL-8609-419 
SL-8609-420 
SL-8609-421 
SL-8609-423
4,517
577
7,845
1,458
826
2,691
1,905
858
2,043
5,391
2,579
1,787
1,893
2,732
970
1,186
1,430
3,010
2,369
2,740
3,058
2,338
2,378
3,625
4,086
3,938
3,360
1,159
7.796 
1,441
253
2,756
441
4.796 
1,763 
2,218
693
2,571
2,613
134
Attachment 1 
Page 3

streetlight
DISTRICT
AMOUNT REQUIRED 
TO BE RAISED (in $)
STREETLIGHT
DISTRICT
AMOUNT REQUIRED 
TO BE RAISED (in $)
SL-8611-424 
SL-8611-426 
SL-8703-429 
SL-8704-430 
SL-8705-431 
SL-8707-433 
SL-8707-434 
SL-8707-435 
SL-8707-436 
SL-8804-437 
SL-8804-438 
SL-8810-439 
SL-8810-440 
SL-8907-443 
SL-8907-444 
SL-8911-445 
SL-8912-446 
SL-9001-447 
SL-9003-448 
SL-9003-449 
SL-9007-452 
SL-9012-453 
SL-9012-454 
SL-9012-456 
SL-9012-457 
SL-9012-458 
SL-9012-459 
SL-8810-462 
SL-9101-463 
SL-9112-464 
SL-9201-465 
SL-9201-466 
SL-9203-467 
SL-9204-468 
SL-9205-469 
SL-9205-470 
SL-9206-471 
SL-9207-472 
SL-9207-474 
SL-9207-475
3,966
5,717
1,033
711
724
1,085
4,294
1,882
836
4,538
2,573
447
2,289
3,302
1,018
111
505
858
167
1,435
1,439
3,531
370
1,395
2,026
1,945
489
1,230
477
1,937
1,605
400
785
2,331
0
378
378
256
135
736
SL-9207-476
SL-9209-477
SL-9204-478
SL-9209-480
SL-9210-481
SL-9301-482
SL-9212-484
SL-9301-485
SL-9308-488
SL-9308-489
SL-9308-490
SL-9308-491
SL-9308-492
SL-9309-493
SL-9309-494
SL-9309-495
SL-9310-496
SL-9311-497
SL-9311-498
SL-9311-499
SL-9311-500
SL-9311-501
SL-9402-502
SL-9403-505
SL-9403-506
SL-9403-507
SL-9404-508
SL-9406-509
SL-9408-511
SL-9409-512
SL-9408-513
SL-9409-514
SL-9410-515
SL-9409-516
SL-9411-517
SL-9412-521
SL-9412-522
SL-9501-523
SL-9502-524
SL-9504-526
115
2,109
1,657
168
0
1,091
446
1,379
1,991
103 
7,839 
3,340
659
275
2,099
856
1,458
381
183
87
1,587
653
761
2,664
2,622
1,960
3,354
504
1,663
1,107
8,153
207
106
2,894
104 
2,279
167
609
3,849
1,423
Attachment 1 
Page 4

STREETLIGHT
DISTRICT
AMOUNT REQUIRED 
TO BE RAISED (in $)
SL-9504-527
SL-9504-528
SL-9505-529
SL-9506-530
SL-9507-531
SL-9507-532
SL-9508-533
SL-9510-535
SL-9510-536
SL-9510-537
SL-9601-538
SL-9604-539
SL-9607-542
SL-9609-545
SL-9609-546
SL-9611-549
SL-9610-550
SL-9611-551
SL-9611-552
SL-9612-553
SL-9705-557
SL-9706-560
SL-9710^565
SL-9808-568
SL-9810-569
SL-0011-573
SL-0101-574
SL-6828
SL-6828-A
SL-6828-B
SL-6828-G
SL-6828-D
SL-6828-E
SL-6828-G
SL-6828-H
SL-6828-1
SL-6828-J
SL-6828-K
SL-6828-L
SL-6828-0
167
1,761
108
1,110
1,069
452
872
267
2,215
337
188
1,773
1,344
1,075
1,546
1,530
393
886
103
611
852
886
788
1,090
805
103
202
3,908
2,636
1,645
2,562
5,505
2,120
826
2,671
11,098
4,601
2,985
618
106
STREETLIGHT
DISTRICT
AMOUNT REQUIRED 
TO BE RAISED (in $)
SL-6828-Q
SL-6828-R
SL-7104-12
SL-8010-441
SL-8010-442
SL-7104-54A
SL-7104-54B
SL-7104-54C
SL-7104-87
SL-2211-601
SL-2211-602
1,918
2,124
331
2,165
864
447
2,733
1,594
403
8,243
0
Attachment 1 
Page 5

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Attachment 2
City of Scottsdale GIS 
ITGIS@ScottsdaleAZ.Gov 
December 2023

FISCAL YEAR 2026/27 
MUNICIPAL STREETLIGHT IMPROVEMENT 
DISTRICT PROPERTY TAX LEVY
City Council Meeting
June 9, 2026
1
Item 24

BACKGROUND
▪Established in 1971 to allow taxpayers residing in 
the benefiting area to pay for the operation of 
streetlights
▪357 Streetlight Improvement Districts (SLID) 
formed by petition of the property owners
2

▪Sole purpose to purchase electricity for lighting 
public streets
▪Special Taxing District property tax
▪Levy is calculated based on estimated energy 
costs
3
PURPOSE

INFORMATION
▪Operating costs vary by district – 
▪Usage / # streetlights
▪SRP versus APS rates
▪357 separate property tax calculations representing 
33,970 properties
4

5
▪FY 2026/27
Proposed Expense 
and Tax Levy 
$642,566

# of Districts
# Lots
Fiscal Year 2025/26 
Levy
Average Levy 
per Lot
Average Levy 
Increase per Lot
357
33,970
$642,566
$18.92
$1.89
Levy Information Overview
6

ACTION
▪SOLICIT public testimony on 
the Fiscal Year 2026/27 SLID 
proposed expense and tax levy
▪APPROVE a motion to levy the 
proposed Fiscal Year 2026/27 
SLID taxes, by district, taxes to 
be assessed by ordinance on     
June 23, 2026
7