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 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)

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 Currently in Formation Status

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:

  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.
  1. Clerk of the Board of Supervisors

  1. Lori Medaris

    Management Analyst
    Phone: 602-506-3417

  1. Assessor's Office

  1. Ryan Smith

    Management Analyst
    Phone: 602-372-0601

  1. Elections Department

  1. Kristi Passarelli

    Assistant Director - Election Services
    Phone: 602-506-8344

  1. Treasurer’s Office

  1. Blair Bradshaw

    Financial Services Division Director
    Phone: 602-506-6169