Tax System

Overview of Arizona's Tax System

  • Assessor: Establishes Value
  • State: Enacts Assessment Ratios
  • Taxing entities like Board of Supervisors, School Boards, Cities and Towns: Establish Primary Tax Rates
  • Jurisdictions like various districts (fire, flood, sanitation, library, water, etc.): Establish Secondary Tax Rates
  • Treasurer: Collects Taxes

Value × Assessment Ratios × Primary Tax Rates + Secondary Tax Rates = Taxes

  • Owners: Determine value in the market by using and selling; pay taxes
  • Voters: Choose Administration; Districts and Bonds