Special Taxing Districts
- Annual budgets
- Annual reports
- Board elections
- Boundary changes
- Levies, etc.
Special Taxing Districts Resource Manual (PDF)
- Annual Statutory Requirements
- Boundary Changes
- Established Districts
- Formation of New Districts
- 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 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
Due pursuant to statutes specific to special taxing district types (See referenced statute following district type).
- June 1
- June 30
- Stadium District - A.R.S. §48-4232
- July 1
- July 10
- July 15
- Special Health Care Districts - A.R.S. §48-5563
- August 1
- 2nd Monday In August
- Multi-County Water Conservation District - A.R.S. §48-3715
Boundary changes for fire districts, sanitary districts, and community park districts are governed by A.R.S. §48-262, and irrigation water delivery districts boundary changes are governed by A.R.S. §48-263 (A)(2). All other districts are governed by district specific statutes in Title 48 as follows:
- Electrical - A.R.S. §48-1721 - 48-1727
- Flood Protection - A.R.S. §48-2631 - 48-2640
- Irrigation Water Conservation Delivery District - A.R.S. §48-2941 - 48-2953
- Multi-County Water Conservation District - A.R.S. §48-3707
- Power - A.R.S. §48-1517 - 48-1521
Most special districts require the following documents for boundary changes:
Established Special Taxing Districts in Maricopa County
The types of special taxing districts governed by Title 48 of the Arizona Revised Statutes in Maricopa County include:
- Agricultural Improvement District
- Community Park Maintenance District
- Drainage and Flood Protection Districts
- Electrical Districts
- Fire Districts
- Flood Control District
- Groundwater Replenishment District
- Irrigation and Water Conservation Districts
- Irrigation Water Delivery Districts
- Library District
- Multi-County Water Conservation District
- Power District
- Sanitary District
- Special Health Care District
- Stadium District
The formation of a special taxing district is governed by A.R.S. §48-261 Opens a New Window. and A.R.S. §48-263(A)(1) Opens a New Window. . 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 Currently in Formation Status
ajHH Opens a New Window. Hacienda Granada Impact Statement
- Hacienda Granada Colored Map Opens a New Window.
- La Celesta Impact Statement Opens a New Window.
- La Celesta Colored Map Opens a New Window.
- Orchid Park Impact Statement Opens a New Window.
- Orchid Park Colored Map Opens a New Window.
- Orchid Park Signed Petitions Opens a New Window. Orch ns a New Window. Opens a New Window. /DocumentCenter/View/44288/Orchid-Park-Signed-Petitions-01-17-2019/DocumentCenter/View/44288/Orchid-Park-Signed-Petitions-01-17-2019/DocumentCenter/View/44288/Orchid-Park-Signed-Petitions-01-17-2019O Opens a New Window.
- Sherwood Mesa Impact Statement Opens a New Window.
- Sherwood Mesa Colored Map Opens a New Window.
- Ventura Manor Impact Statement Opens a New Window.
- Ventura Manor Colored Map Opens a New Window.
- Gibraltar Estates IWDD Impact Statement Opens a New Window.
- Gibraltar Estates IWDD Color Map Opens a New Window.
- Country Club Estates Impact Statement Opens a New Window.
- Country Club Estates Colored Map Opens a New Window.
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
- 301 W. Jefferson, 10th Floor
- Phoenix, AZ 85003
- Phone: 602-506-3417
Most special districts require the following documents for formation. Click the links below for each document:
Special District Elections
Special Taxing Districts follow most election statutes found in Title 16, with the exception of district-specific statutes in Title 48 that govern method of voting, posting notices, and election days and times. The following is a list of district types and the Election Day for each as determined per Title 48 statutes.
|District Type||Election Day||Statute||Election Calendar|
|Fire Districts||1st Tuesday after the 1st Monday in November||A.R.S. 48-802||Fire (PDF)|
|Community Parks Maintenance District||Specified in petition for establishment||A.R.S. 48-1208||Not Applicable|
|Power District||1st Tuesday after the 1st Monday in December||A.R.S. 48-1571||Power (PDF)|
|Electrical Districts||2nd Saturday in January||A.R.S. 48-1742||Electric (PDF)|
|Sanitary District||Specified in petition for establishment||A.R.S. 48-2010||Sanitation (PDF)|
|Agricultural Improvement District||1st Wednesday in October||A.R.S. 48-2381||Not Available|
|Flood Protection District||1st Wednesday in October||A.R.S. 48-2681||Flood Protection (PDF)|
|Irrigation Water Conservation District||2nd Tuesday after the 1st Monday in November||A.R.S. 48-3011||Irrigation Water Conservation (PDF)|
|Irrigation Water Delivery District||3rd Wednesday in November||A.R.S. 48-3444||Irrigation Water Delivery (PDF)|
|Multi-County Water Conservation District||1st Tuesday after the 1st Monday in November||A.R.S. 48-3709||Not Available|
|Special Health Care District||1st Tuesday after the 1st Monday in November||A.R.S. 48-5503||Not Available|