Final Task Force Report - Attachment A.pdf

City of Phoenix — City Council Policy Session (2024-04-09)

Extracted text (via pymupdf) 33027 characters

ATTACHMENT A
Recommended Ballot Proposition for Fall 2024 Election
The 2024 Expenditure Limit Task Force recommends a Local Alternative Spending
Limit (also known as a Home Rule Option) be presented to voters on the Nov. 5, 2024
ballot.
Summary
Our recommended Home Rule Option would ask Phoenix voters to continue setting
the annual spending limit equal to the annual budget. This alternative has been in
place since 1999. This would allow Phoenix residents to continue to control local
expenditures through the annual budget process, rather than default to a state-
imposed formula.
Members of the 2024 Expenditure Limit Task Force included: Chairperson Monica
Villalobos, President and CEO, Arizona Hispanic Chamber of Commerce; Rachel Aja,
Director of Government Affairs, Cox Communications; Todd Sanders, President and
CEO, Greater Phoenix Chamber; and Bryan Willingham, Fire Captain, Phoenix Fire
Department, President, United Phoenix Firefighters Association Local 493.
Our recommended ballot language options are provided in this report, and additional
information is also attached. This report provides brief information on our process and
deliberations resulting in this recommendation.
THE ISSUE
The City of Phoenix, like most Arizona cities and towns, has had an alternative
expenditure limit in place for many years. This limit, most recently approved by voters
in 2020, allows the City to locally control expenditures by deciding what programs,
services, and facilities will be provided in our community through the annual budget
process. Without this alternative expenditure limit, our services would be controlled by
a formula that limits annual spending to 1979-80 levels, adjusted only for population
and national inflation.

Phoenix residents have approved ten Home Rule Options since 1981. Our current
Home Rule Option provides for the Mayor and Council to set the limit at the adopted
budget following community input on the proposed spending plan. This Home Rule
expires on June 30, 2025. On Nov. 15, 2023, the Mayor and Council appointed the
2024 Expenditure Limit Task Force to study the provisions of the constitutional
spending limit and to make a recommendation on our future approach to an alternative
expenditure limit.
The consequence of not establishing some form of an alternative expenditure limit
would require the City to drastically cut services and potentially incur the cost of issuing
new debt.
Additional background information on the State Expenditure Limit is included in this
report.
TASK FORCE PROCESS
During a series of three meetings, the Task Force reviewed and discussed the history
of the Arizona Expenditure Limitation, previous spending limits for the City of Phoenix
and expenditure and service demand forecasts for all major City funds. The Task
Force considered other forms of modifying the limit, reviewed information on factors
affecting expenditures since 1979-80, and compared the Phoenix limit per capita to
other Arizona cities and towns with populations greater than 100,000 (attached to this
report).
The forecasts assume moderate economic growth over the next several years, with no
period of recession. Our analysis indicates that in 2024-25 the City’s financial forecast
for services to city residents will exceed the spending limit formula by over
$2.5 billion. Conservatively, that gap will remain approximately $2.3 billion by 2028-29.
These amounts are based on existing revenue sources and do not assume any new
revenue sources or the addition of new City services.
Our review of the factors impacting expenditures since 1979-80 identifies voter-
approved enhancements for programs such as police, fire, transit, and parks and
preserves that are clearly desired by the community but that are not incorporated via
the formula. Also evident is the impact of environmental and other mandates and
regional services such as airports, that are fully funded from airline and passenger
fees, having grown disproportionately faster than the state formula supports. Finally,
Phoenix’s limit per capita is one of the lowest of all Arizona cities and towns with
populations of more than 100,000, yet the City provides many essential programs and
services that benefit other communities in the region and state.

A permanent base adjustment was reviewed as an option to the Home Rule. Though
there was some consideration and discussion, there are concerns with the permanent
base adjustment. One reason is the permanent change would not be truly permanent
because, similar to the original limit, it would grow by inflation and population and not
other factors. Another reason is that the periodic review and reconsideration by the
community and tie to the annual, public budget process is lost with such an approach.
After reviewing the issues related to the state-mandated spending limit and its potential
impact on the City of Phoenix, the 2024 Expenditure Limit Task Force supported an
Alternative Expenditure Limit (Home Rule Option), which sets the annual limit equal to
the annual balanced budget and requires the Mayor and Council to continue to obtain
community input on the budget before adoption. The budget, and therefore the
expenditure limit, would be constrained to the resources available and approved
through the annual budget process. The Task Force agreed this is the most
appropriate form of a local alternative expenditure limitation for the City of Phoenix
today.
In all, 82 of 91 cities and towns throughout the state were reported by the League of
Arizona Cities and Towns to have some type of relief from the state-imposed
expenditure limit to meet community needs. Home Rule Options are utilized by 43 of
those cities.
Continuing the current Home Rule Option recognizes the City’s long-standing practice
of seeking and providing opportunities for resident comment on an annual basis
through hearings and/or other means of input. This also allows our residents and their
locally elected representatives to decide what services will be provided. This
commitment to transparency and involvement of the community in decision making by
the City of Phoenix is further demonstrated by the formation of this Citizens’ Task
Force. State law does not require such an approach to develop and place an
alternative expenditure limit before the voters.
RECOMMENDATION
The 2024 Expenditure Limit Task Force recommends referral to the Nov. 5, 2024 ballot
of a local alternative expenditure limitation that sets the limit equal to the annually
adopted balanced budget after the Mayor and Council have publicly reviewed the
budget. This limit will be in effect for four fiscal years beginning in 2025-26 through
2028-29. This limit recognizes:
·
The Mayor and City Council, after receiving input from residents, will have the ability

to spend already available funds for services such as police, fire, parks and
recreation, libraries, neighborhood services, solid waste collection, transit services,
a safe and adequate water supply, and a modern, convenient airport that are
deemed important by the local community.
·
A locally established expenditure limit allows the City to implement previous voter-
approved mandates for enhanced services such as improved public safety,
improved transit services, and the expansion of parks and desert preserves.
·
The City of Phoenix has a proven track record of making needed reductions to
balance its annual budget relying upon its long-established open budget process,
with many opportunities for residents to communicate their budget priorities to the
Mayor, City Council and City Management.
·
Unlike seeking a permanent adjustment to the base limit, this local alternative limit
will continue the process of review and voter approval on a four-year cycle.
This recommended alternative limit will allow Phoenix residents and their locally
elected representatives to continue to locally control expenditures to achieve the
community’s priorities.
With the Mayor and Council’s approval, staff will prepare the necessary items to place
this local alternative expenditure limitation on the Nov. 5, 2024 ballot.
Additionally, request to authorize the City Manager to set the dates of two public
hearings required prior to placing a Local Alternative Expenditure Limitation on the
Nov. 5, 2024 ballot. The two hearings would be set at the following dates and times:
1.
Wednesday, May 1, 2024 at 2:30 p.m.
2.
Wednesday, May 15, 2024 at 2:30 p.m.
Immediately following the second public hearing on May 15, 2024, the Council will
convene in a special session to consider adoption of the proposition for the ballot.
Attached to this report are copies of the ballot and publicity pamphlet language
recommended by the Task Force. This item will be placed on the Maricopa County
ballot on Nov. 5, 2024. Two options of the ballot language are provided for
consideration. The first option provides more information on the Expenditure Limit item
and the second option is condensed in the event the City is notified by the County of
space limitations on the ballot. Final City Council adoption of the ballot language
options recommended by the Task Force is scheduled for June 12, 2024 after the two
legally required public hearings and publication of the vote to refer the proposition to
voters.

The 2024 Expenditure Limit Task Force approved recommending to City Council
a Local Alternative Spending Limit also known as a Home Rule Option on Mar.
14, 2024.

Ballot Language Option #1
2024
BALLOT PROPOSITION
PROPOSITION NUMBER XXX
LOCALLY CONTROLLED ALTERNATIVE EXPENDITURE LIMITATION
OFFICIAL TITLE: Resolution No. XXX
A RESOLUTION OF THE COUNCIL OF THE CITY OF PHOENIX
PROPOSING THE CONTINUANCE OF A LOCALLY CONTROLLED
ALTERNATIVE EXPENDITURE LIMITATION. THIS ALTERNATIVE
EXPENDITURE LIMITATION WOULD SET THE LIMIT EQUAL TO
THE BUDGET ADOPTED BY THE CITY COUNCIL.
Descriptive Title
Continue the existing locally controlled alternative expenditure limitation allowed by
Article IX, Section 20 (9) of the Arizona Constitution. If approved, it would keep the
annual expenditure limitation equal to the City Council adopted budget for the next four
years. Constitutional and previously authorized voter exclusions shall continue to
apply.
Effect
A “Yes” vote shall have the effect of continuing local control by allowing the Mayor and
City Council, by a majority vote, and after obtaining community input on the proposed
spending plan to establish a local expenditure limitation.
A “No” vote shall have the effect of the city operating under the state-imposed
expenditure limitation formula based on 1979-80 expenditures adjusted for inflation
and population. This will result in an estimated $2.0 billion reduction in the fiscal year
2025-26 budgeted expenditures and reductions in or eliminations across all City
services.
Question
Shall the Alternative Expenditure Limitation set forth in Phoenix City Council
Resolution No. XXXXX be adopted as part of the local expenditure control program of
the City of Phoenix?
YES
NO

Ballot Language Option # 2
2024
BALLOT PROPOSITION
PROPOSITION NUMBER XXX
LOCALLY CONTROLLED ALTERNATIVE EXPENDITURE LIMITATION
Question
Shall the Alternative Expenditure Limitation set forth in Phoenix City Council Resolution
No. XXXXX be adopted as part of the local expenditure control program of the City of
Phoenix?
A “Yes” vote shall have the effect of continuing local control by allowing the Mayor and
City Council, by majority vote, and after obtaining community input on the proposed
spending plan to establish a local expenditure limitation. Constitutional and previously
authorized voter exclusions shall continue to apply.
A “No” vote shall have the effect of the city operating under the state-imposed
expenditure limitation formula based on 1979-80 expenditures adjusted for inflation
and population. This will result in an estimated $2.0 billion reduction in the fiscal year
2025-26 budgeted expenditures and reductions in or eliminations across all City
services.
YES
NO

Option #1
2024
PUBLICITY PAMPHLET
LOCALLY CONTROLLED ALTERNATIVE EXPENDITURE LIMITATION
OFFICIAL TITLE: Resolution No. XXX
A RESOLUTION OF THE COUNCIL OF THE CITY OF PHOENIX
PROPOSING THE CONTINUANCE OF A LOCALLY CONTROLLED
ALTERNATIVE EXPENDITURE LIMITATION. THIS ALTERNATIVE
EXPENDITURE LIMITATION WOULD SET THE LIMIT EQUAL TO THE
BUDGET ADOPTED BY THE CITY COUNCIL.
Descriptive Title
Continue the existing locally controlled alternative expenditure limitation allowed by
Article IX, Section 20 (9) of the Arizona Constitution. If approved, it would keep the
annual expenditure limitation equal to the City Council adopted budget for the next four
years. Constitutional and previously authorized voter exclusions shall continue to apply.
Effect
A “Yes” vote shall have the effect of continuing local control by allowing the Mayor and
City Council, by a majority vote, and after obtaining community input on the proposed
spending plan to establish a local expenditure limitation.
A “No” vote shall have the effect of the city operating under the state-imposed
expenditure limitation formula based on 1979-80 expenditures adjusted for inflation and
population. This will result in an estimated $2.0 billion reduction in the fiscal year
2025-26 budgeted expenditures and reductions in or eliminations across all City
services.
Question
Shall the Alternative Expenditure Limitation set forth in Phoenix City Council Resolution
No. XXXXX be adopted as part of the local expenditure control program of the City of
Phoenix?
YES
NO

SUMMARY ANALYSIS
City of Phoenix, Arizona
Locally Controlled Alternative Expenditure Limitation
The voters of Phoenix have previously approved locally controlled alternative
expenditure limitations in 1981, 1985, 1991, 1995, 1999, 2003, 2007, 2011, 2015 and
2020. The purpose of this election is for the continued use of a locally controlled
alternative expenditure limitation.
Pursuant to the Arizona Constitution, the City of Phoenix will seek voter approval to
continue a Locally Controlled Alternative Expenditure Limitation for the next four fiscal
years, beginning in 2025-26. Any and all dollar figures presented in the following
summary are estimates only and are based on the best information available at the time
of the analysis.
Under a locally controlled alternative expenditure limitation, if approved by the voters, the
City estimates it will be allowed to expend the following approximate amounts (in
thousands): $6,500,523 in 2025-26, $6,497,592 in 2026-27, $6,825,608 in 2027-28, and
$6,671,907 in 2028-29.
The amount of revenue estimated to be available to fund the operation of your City
government (in thousands) is $6,500,523 in 2025-26, $6,497,592 in 2026-27, $6,825,608
in 2027-28, and $6,671,907 in 2028-29. Revenue received from federal, state, and local
sources will continue to fund the increased expenditure authority associated with the
Locally Controlled Alternative Expenditure Limitation Plan. Expenditures will not exceed
revenue. The revenue estimates are the same under the locally controlled alternative
expenditure limitation and the State limitation. The City property tax levy shall remain
limited to the amount prescribed by the Arizona State Constitution.
With voter approval, the City of Phoenix will utilize additional expenditure authority under
this plan for all local budgetary purposes, including criminal justice, public safety,
transportation, community development, community enrichment, environmental services,
capital improvements, debt service, and general government. This additional
expenditure authority shall be in effect only for fiscal years 2025-26, 2026-27, 2027-28,
and 2028-29.
Under the State-imposed limitation, after considering the constitutionally allowed
exclusions, the City estimates it will be allowed to expend the following approximate
amounts (in thousands): $4,450,609 in 2025-26, $4,407,755 in 2026-27, $4,586,862 in
2027-28, and $4,417,267 in 2028-29 for the operation of your local government. If no
alternative expenditure limitation is approved, the state-imposed expenditure limitation
will apply to the City of Phoenix. This would result in a combination of service cuts and
new debt estimated at (in thousands): $2,049,914 in 2025-26, $2,089,837 in 2026-27,
$2,238,746 in 2027-28 and $2,254,640 in 2028-29.

All dollar figures presented in this summary are estimates only and are based on the
best information available at the time of the analysis. The budget and actual
expenditures in any of the four years may be more or less than the expenditures noted
above depending on available revenue.

Option #2
2024
PUBLICITY PAMPHLET
LOCALLY CONTROLLED ALTERNATIVE EXPENDITURE LIMITATION
OFFICIAL TITLE: Resolution No. XXX
A RESOLUTION OF THE COUNCIL OF THE CITY OF PHOENIX
PROPOSING THE CONTINUANCE OF A LOCALLY CONTROLLED
ALTERNATIVE EXPENDITURE LIMITATION. THIS ALTERNATIVE
EXPENDITURE LIMITATION WOULD SET THE LIMIT EQUAL TO
THE BUDGET ADOPTED BY THE CITY COUNCIL.
Descriptive Title
Continue the existing locally controlled alternative expenditure limitation allowed by Article
IX, Section 20 (9) of the Arizona Constitution. If approved, it would keep the annual
expenditure limitation equal to the City Council adopted budget for the next four years.
Constitutional and previously authorized voter exclusions shall continue to apply.
Question
Shall the Alternative Expenditure Limitation set forth in Phoenix City Council Resolution
No. XXXXX be adopted as part of the local expenditure control program of the City of
Phoenix?
A “Yes” vote shall have the effect of continuing local control by allowing the Mayor and
City Council, by majority vote, and after obtaining community input on the proposed
spending plan to establish a local expenditure limitation. Constitutional and previously
authorized voter exclusions shall continue to apply.
A “No” vote shall have the effect of the city operating under the state-imposed
expenditure limitation formula based on 1979-80 expenditures adjusted for inflation and
population. This will result in an estimated $2.0 billion reduction in the fiscal year 2025-26
budgeted expenditures and reductions in or eliminations across all City services.
YES
NO

Expenditure Limit
Frequently Asked Questions
1.
What is the State expenditure limit?
It is a State Constitutional limit approved by voters in 1980 which restricts annual
spending limits of cities and towns. The limit applies to all local revenues.
•
Limits spending to 1979-80 levels adjusted for:
o
Population; including annexations
o
Inflation; gross domestic product and inflation price deflator
o
Population and inflation factors are provided by the State
•
Exempts certain expenditures:
o
Federal funds
o
Bond proceeds
o
Debt service
o
Arizona Highway User Revenue (AHUR)
o
Local Transportation Assistance (LTA)
o
Other jurisdictions’ contributions (e.g. the Sub-Regional Operating Group
for the 91st Avenue wastewater treatment plant)
2.
What happens if we exceed the spending limitation?
The State will withhold state-shared income tax revenues in a formula-based amount
set by statute. For Phoenix, this could result in the General Fund losing about $120
million per year which would be redistributed to all other cities and towns in Arizona.
3.
What options do cities have to change the limits?
There are four methods for obtaining approval to change the limits.
Alternative Expenditure Limitation (Home Rule Option)
•
Only in effect for four years, then must be reapproved by voters.
•
Any and all expenditures can be exempted from the limit.
•
Must be voted on in the year preceding the first fiscal year to which the
alternative expenditure limit will apply.
•
Can only be voted on at a regularly scheduled election of the local governing
board (city council).
•
If the voters do not approve the alternative expenditure limitation, the city must
wait two years before putting it on the ballot again.
•
The City would be subject to the standard state limitation during that time.
Permanent Base Adjustment
•
Permanently increases the base from which future spending limits are
calculated.

•
Does not provide for any increase in exemptions other than those
constitutionally allowed.
•
Can only be voted on at a regularly scheduled election of the local governing
board (city council).
One-Time Override
•
Applies in the following circumstances:
o
In the event of a natural or man-made disaster and approval by council –
may exceed limit for expenditures directly necessitated by the disaster.
o
Upon affirmative vote of two-thirds of the council and approval by a
majority of voters – may exceed limit by the specific amount approved.
•
Can be voted on at either a regular or special election.
•
Only good for the following fiscal year.
Capital Accumulation Exclusion
•
Authorizes a permanent exclusion of a fixed level of operating funds for pay-as-
you-go capital. Limited exclusions for Aviation, Water, Wastewater and Streets
were authorized in 1981.
•
No cities or towns have this option because the Home Rule Option and
Permanent Base Adjustment can include capital project expenditures.
4.
Can Phoenix go to another approach besides the Home Rule Option?
Phoenix could go to a permanent base adjustment. Concerns identified through prior
citizen discussions include:
•
This approach does not require periodic review by a citizens’ group.
•
A permanent base adjustment may not be truly permanent. Each year the
expenditure limit will be calculated based on inflation and local population. At
some point, it is possible that expenditures would again exceed the limit. All
spending is subject to pressures not addressed by population and inflation
factors such as environmental mandates and regional issues. This is especially
true of Enterprise Departments, particularly the airport. Additionally, the ability
to improve services in accordance with regional economic conditions and
residents’ wishes would be limited.
•
Phoenix’ previous attempts at permanent base adjustments have all failed.
Permanent base adjustments for replacement of Federal Transit Assistance
and Federal Revenue Sharing funds were defeated in 1985. A permanent base
adjustment for transit expenditures was defeated in 1997.

Factors Impacting City Expenditures
The list below identifies several examples of changes experienced by the City of
Phoenix since 1979-80. These changes are the result of many factors that are not
accounted for in the state-imposed formulaic spending limit. The factors generally
include growth in regional services provided to residents outside Phoenix boundaries,
environmental mandates, additional security requirements, and additional services
adopted by Phoenix voters and City Council including public safety, parks and
preserves, transit, and improved infrastructure.
•
Many of our services and facilities are regional and serve more than just Phoenix
residents. For example, there were 6.5 million airport passengers in 1979-80, but
48 million are projected for 2023-24, which greatly exceeds the rate of Phoenix
population increase over that period.
•
The airport has experienced significant facility expansion including the opening of
new Terminals 3 (1980) and 4 (1990). Terminal 4 was further expanded in 2004
and 2005 including a new 14-gate concourse, additional parking facilities and a
third runway as a result of growth. A new Terminal 3 concourse, post security
passenger connection bridge between Terminals 3 and 4, and a new crossfield
taxiway are all expected by 2027.
•
The consolidated Rental Car Center opened in 2005-06, and the first segment
and second segments of the PHX Sky Train opened in 2013. Its finals segments
connecting to the 24th Street Station and Rental Car Center opened in 2022.
•
A new passenger facility charge allows more cost-effective pay-as-you-go
financing rather than the use of debt for airport projects such as taxiway and
runway improvements, PHX Sky Train design and implementation, voluntary land
acquisition and noise mitigation efforts (first PFC program was in 1996).
•
Many City facilities, including the airport and water facilities, have experienced
significant increases in security costs since 9/11.
•
Water and Wastewater have experienced increased capital improvement costs
for aging and deteriorating infrastructure. Using pay-as-you-go financing, rather
than debt, for some of these projects has kept overall costs to ratepayers down.
•
Water and Wastewater’s costs for electricity and chemical costs are impacted by
usage, source, quality of water and regulatory demands.
•
Infrastructure must expand ahead of growth to be sure services are available
when needed.
•
Solid Waste has added citywide recycling (1998), improvements to uncontained
trash pick-up, two recycling facilities (1998 and 2007), the SR85 landfill (2006),
and two transfer stations (1995 and 2006) have been added.

•
Solid Waste continues to push toward increasing the diversion rate and
achieving zero waste to the landfill by 2050. These efforts include the opening of
a Resource Innovation Campus (2015) and a composting facility (2017) at the
27th Avenue Transfer Station.
•
Environmental mandates such as the Clean Water Act (1987), the National
Pollution Discharge Elimination System (2000), the Safe Drinking Water Act
(1992), the Groundwater Management Act (2006), the Clean Air Act (1998), the
Federal Solid Waste Disposal Act and Wastewater Reuse Regulation have all
increased costs.
•
The Phoenix Convention Center was expanded in the early 1980s and again in
2009 benefiting the entire region. The Herberger and Orpheum Theatres were
added in the 1990s.
•
Voters approved a new Transit tax in 2000 mandating additional
services including new routes, route extensions, additional hours of
operation, weekend and holiday service and enhancements to dial-a-
ride. Voters extended this tax as the T2050 program in 2016.
•
Operating costs associated with Light Rail began in December 2008, and service
continues to grow, most recently with the opening of the Northwest Extension in
early 2024.
•
Voters approved a new Parks and Preserves Initiative tax in 1999
and reauthorized the tax for a 30-year period in 2008 mandating
improved and expanded parks and open space.
•
The Fire Department began providing ambulance service in 1985.
•
Previously exempt Federal Revenue Sharing Funds and Federal
Transit Assistance Funds were replaced with an increase in the sales
tax that is subject to the limit in the mid-80s.
•
Voters passed the Public Safety Enhancement tax (2005) on
utilities with franchise agreements and increased sales tax for
Public Safety Expansion (2007) to be used to hire and support
Police and Fire.
•
Funding from the telecommunications industry (1998) now exists
to repay residents for use of the right-of-way.
•
New Sports Facilities funding (1989) pays for arena and other
sports-related costs.

Preliminary
FY 2024/25
1979/80
2024/25
Population
Inflation
FY 1979/80
Expenditure
Limitation
Limitation
City
2023
1978
Factor
Factor
Base Limit
Limitation
per Resident per Resident
Apache Junction
39,453

9,500

4.1529

3.6704
1,581,484
$
107,941,612
$
166
$
2,736
$
Avondale
94,830

6,900

13.7435

3.6704
1,525,417

601,962,824

221

6,348

Tolleson
7,322

4,190

1.7475

3.6704
966,494

6,199,020

231

847

Chandler
285,231

23,500

12.1375

3.6704
7,245,951

322,799,200

308

1,132

Phoenix
1,682,053

717,000

2.3460

3.6704
229,200,625

1,973,533,544

320

1,173

Queen Creek
76,752

2,525

30.3968

3.6704
818,277

704,912,413

324

9,184

Mesa
521,074

130,000

4.0083

3.6704
54,090,640

795,767,808

416

1,527

Gilbert
280,391

4,250

65.9744

3.6704
2,346,450

568,191,377

552

2,026

Tucson
555,823

311,400

1.7849

3.6704
188,097,586

1,232,279,780

604

2,217

Scottsdale
248,542

83,000

2.9945

3.6704
55,861,444

613,962,787

673

2,470

Glendale
257,962

84,000

3.0710

3.6704
67,955,628

765,967,026

809

2,969

Tempe
194,205

102,000

1.9040

3.6704
95,579,379

667,932,590

937

3,439

Paradise Valley
12,749

10,425

1.2229

3.6704
10,185,794

45,719,676

977

3,586

Buckeye
109,729

3,175

34.5603

3.6704
5,000,000

634,243,304

1,575

5,780

Goodyear
111,508

2,500

44.6032

3.6704
4,125,000

675,302,201

1,650

6,056

Peoria
202,183

10,500

19.2555

3.6704
18,247,857

1,289,660,507

1,738

6,379

Surprise
160,273

3,550

45.1473

3.6704
9,500,000

1,574,214,154

2,676

9,822

Average
834
$
3,982
$
*Data Source is Preliminary FY24/25 Expenditure Limits for Cities/Towns: Economic Estimates Commission ADOR
https://azdor.gov/reports-statistics-and-legal-research/economic-estimates-commission
Expenditure Limit Comparison by City
Population