Assigned to FIN FOR COMMITTEE
ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
FACT SHEET FOR S.B. 1120
assessor's valuations; special districts; petitions
Purpose
Clarifies the property type and assessed valuation that is used during the process to establish
fire, community park maintenance, sanitary or hospital special taxing districts.
Background
Statute outlines procedures for the formation and boundary modification of a fire district,
community park maintenance district, sanitary district or hospital district. A person proposing
creation of a district must provide a legal description of the area proposed for inclusion in the district
to the county assessor and the county assessor must provide the person a detailed list of all taxable
property in the proposed area. The person must then submit a district impact statement to the county
board of supervisors (county BOS). The county assessor's parcel map and the assessed valuation that
is furnished by the county assessor are deemed sufficient for any required maps and for determining
the assessed valuations for the purposes of district creation. The district impact statement must
contain: 1) a map and general description of the proposed boundaries that is sufficiently detailed to
allow a property owner to determine whether a particular property is within the proposed district; 2)
a detailed list of taxable properties provided by the assessor; and 3) an estimate of the assessed
valuation within the proposed district.
The county BOS must schedule a public hearing between 30 and 60 days after receiving a
district impact statement and the county clerk must mail the hearing details to all taxable property
owners within the district boundaries. If the county BOS determines that the public health, comfort,
convenience, necessity or welfare will be promoted, the county BOS must approve the district impact
statement and authorize the circulation of petitions. The petitions must be signed by owners of more
than half of the taxable property units in the proposed district and be signed by persons owning
collectively more than half of the assessed valuation. Property that is exempt from property tax may
not be considered in determining the assessed valuation of the proposed district and the owners of
exempt property are not eligible to sign a district creation petition (A.R.S. ยงยง 48-261 and 48-262).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Specifies that property refers to real property and valuation refers to total limited assessed
valuation as determined by the county assessor for the purposes of fire, community park
maintenance, sanitary and hospital district creation, petitions and boundary changes.
2. Makes technical and conforming changes.
3. Becomes effective on the general effective date.
Prepared by Senate Research
January 30, 2025
MG/ci