Special Taxing Districts
Maricopa County has more than 115 active Special Taxing Districts.
NEW MAPPING FEATURE: You can now view a map of the various Special Taxing Districts using this link.
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 reports
- Board elections
- Boundary changes
- 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.
- 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 State
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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:
- Creation Guidelines for IWDDpens a New Window.
- Formation Map Application
- Impact Statement IWDD (Word) Opens a New Window. Opens a New Window.Impact Statement CIFTImp Opens a New Window.
- Petition Form Create Special Taxing District Opens a New Window.
- Petition Form Annex Special Taxing District Opens a New Window.
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 (XLS)|
|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|
Clerk of the Board of Supervisors