Expenditure limitation is regulated by the State of Arizona. There is two (2) Types of Alternative Expenditure Limit for Cities and Towns in Arizona. These alternative options are required to be voter approved. Alternative Expenditure Limitation aka Home Rule or Permanent Base adjustment.
Learn more about the Expenditure AZ law
Arizona State Law 41-563 – Expenditure limitations; determination by the commission; definitions
Uniform Expenditure Reporting System (UERS) | Auditor General
Arizona Auditor General
The Arizona Auditor General serves as an independent source of impartial information concerning State and local governmental entities and provides specific recommendations to improve the operations of those entities.
Home | Auditor General
Arizona Auditor General is an incredible source of information. The public can review reports and statistics there. I’m a big fan.
In fiscal year 2023, they issued:
185 Reports*
661 Recommendations
$1,744,074 Fraud uncovered
37 Felony charges.
* reports include audits, reviews, investigations, alerts, and followups.
To read more about their fiscal year 2023 efforts, click here to read annual report.
The League of Arizona Cities and Towns is a voluntary membership organization that provides services to incorporated municipalities in Arizona. The League is a great resource of statistics of the incorporated municipalities in Arizona. League of Arizona Cities and Towns, AZ | Official Website
Mission Statement
The League of Arizona Cities and Towns, a voluntary membership organization of the incorporated municipalities in Arizona, exists to provide vital services and tools to all its members, focusing principally on representing the interests of cities and towns before the legislature, and secondarily on providing technical and legal assistance, coordinating shared services and producing high quality conference and educational events.
Donna’s FACT FINDS
Reliable sources ~ Data Driven ~ Research ~ Benchmarks ~ Trackable
According to the Arizona League of Cities and Towns 1/20/2024 report
45% Home Rule (41)
44% Permanent Base (40)
10% none (9)
1% both Home Rule and Permanent Base (1)
Nearby cities or town use Permanent Base Adjustment
Cottonwood
Camp Verde
Clarkdale
100% of Arizona property have county property taxes. All areas PAY county property taxes.
36.26 % Cities or Towns in Arizona have NO CITY property tax. City property taxes are voter approved and have additional city services such as fire departments.
Those outside the city limits do NOT have city-imposed fees, or taxes unless they purchase something within the city limits.
Understand more AZ laws:
