Special Taxing Districts

Maricopa County has more than 90 active Special Taxing Districts. The Office of the Clerk of the Board is responsible for facilitating, monitoring and assisting with fulfilling the statutory requirements involved with the following activities:
  • Annual budgets
  • Annual reports
  • Board elections
  • Boundary changes
  • Dissolutions
  • Formations
  • Levies, etc.
Special Taxing Districts are established pursuant to Arizona Revised Statutes, Title 48, as political subdivisions of the state and are governed by an elected board. Additional statutory information can be found at the Arizona Legislature website.

Special Taxing Districts Resource Manual (PDF)

Formation of New Districts

The formation of a special taxing district is governed by A.R.S. §48-261 and A.R.S. §48-263 (A)(1). There may be district specific statutes that would need to be integrated with A.R.S. §48-261, thus making it necessary to carefully review formation statutes for each special district type.

Districts Undergoing Process of Formation

Please contact the Clerk of the Board's Office for more information regarding forming a special taxing district.
Office of the Clerk of the Board
Lori Medaris
Management Analyst
Phone: 602-506-3417
Email: MedarisL@mail.maricopa.com

Additional Information

Most special districts require the following documents for formation:
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  1. Annual Statutory Requirements
  2. Boundary Changes
  3. Established Districts
  4. Special District Elections

Annual Statutory Requirements

Posting Disclosure Statement

A current and up-to-date Disclosure Statement (PDF) must be posted at all times pursuant to A.R.S. §38-431.02 (3)(A). If there are any changes made to posting locations, a new statement must be filed with the Clerk of the Board.

Annual Report

Annual Report pursuant to A.R.S. §48-251 - due 240 days after the end of a fiscal year:
  • Due on February 25 for FY ending June 30
  • Due August 28 for FY ending December 31
  • Due on November 26 for FY ending March 31

Other Information

Annual Budget

Due pursuant to statutes specific to special taxing district types (See referenced statute following district type).
Download a Sample Budget Form (XLS) for more information.