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Arizona Revised Statutes Title 42. Taxation § 42-17056. Initial base levy limit if no primary property taxes were levied in the preceding tax year; subsequent levy amount

Current as of January 01, 2025 | Updated by Findlaw Staff

A. If a county, city, town or community college district did not levy primary property taxes in the preceding tax year, the governing body shall submit a proposed amount to be raised by primary property taxes for approval of the voters.

B. The election shall be held on the third Tuesday in May before the beginning of the fiscal year in as nearly as practicable the same manner as prescribed by title 35, chapter 3, article 3.  1 The ballot shall state that if the amount is approved by the voters, it will be the base for determining levy limitations for the county, city, town or district for subsequent fiscal years.

C. If a majority of the qualified electors voting approve the proposed levy amount for primary property taxes, the levy applicable for the county, city, town or district for the next fiscal year shall be an amount not exceeding the approved amount.

D. On acceptance by the voters, the governing body shall send a copy of the approved resolution to the property tax oversight commission.

E. If the proposed levy amount is not approved, the county, city, town or community college district shall not levy a primary property tax for that year.

F. At least twenty but not more than thirty-five years after the date of an initial approval pursuant to this section, a community college district with a primary property tax levy that was initially established pursuant to this section may resubmit a proposed amount to be raised by primary property taxes for approval by the voters. The proposed amount must be less than or equal to two times the otherwise authorized levy amount for the same year. The election shall be conducted as prescribed in subsection B of this section. If a majority of the qualified electors voting:

1. Approve the proposed levy amount, the levy applicable for the district for:

(a) The first tax year following approval pursuant to this paragraph must be less than or equal to the previously approved amount plus one-third of the difference between the previously approved amount and the amount approved pursuant to this paragraph.

(b) The second tax year following approval pursuant to this paragraph must be less than or equal to the previously approved amount plus two-thirds of the difference between the previously approved amount and the amount approved pursuant to this paragraph.

(c) The third tax year following approval pursuant to this paragraph and each subsequent tax year must be less than or equal to the amount approved pursuant to this paragraph.

2. Disapprove the proposed levy amount, the district shall levy a primary property tax based on the previously authorized levy and may not resubmit another proposed amount until at least two years after the proposed levy amount was disapproved.

G. This section does not apply to community college tuition financing districts formed pursuant to § 15-1409, except that the property tax oversight commission shall set a property tax levy limit that is not less than the amount required pursuant to § 15-1409, subsection C.

1 Section 35-451 et seq.
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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-17056. Initial base levy limit if no primary property taxes were levied in the preceding tax year; subsequent levy amount - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-17056/

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