SB 1120
Initials VP/DD Page 1 Caucus & COW
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-seventh Legislature
First Regular Session
Senate: FIN DPA 6-0-1-0 | 3rd Read 29-0-1-0-0
House: WM DP 9-0-0-0
SB 1120: assessor's valuations; special districts; petitions
Sponsor: Senator Mesnard, LD 13
Caucus & COW
Overview
Specifies that real and personal property and total assessed valuation is used during the
process to establish a fire, community park maintenance, sanitary district or hospital special
taxing district.
History
For the creation of a fire district, community park maintenance district, sanitary district or
hospital district, a person proposing the creation of a district is required to provide a legal
description of the area proposed for inclusion in the district to the county assessor. The county
assessor is required to provide to the person proposing the district a detailed list of all taxable
properties in the proposed area. The person is then required to submit a district impact
statement to the county Board of Supervisors (BOS). For the purposes of district creation,
the county assessors map and the assessed valuation of properties at the time the district
impact statement was submitted are sufficient for any required maps and for determining
the assessed valuations required for district creation. The district impact statement must
contain: 1) a legal description of the boundaries of the proposed district, a map and general
description of the area included in the district which is sufficiently detailed to permit property
owners to determine if there property is within the proposed district; 2) a detailed list of
taxable properties provided by an assessor; and 3) an estimate of the assessed valuation
within the proposed district (A.R.S. § 48-261).
BOS is required to schedule a public meeting, between 30 and 60 days after receiving the
district impact statement, and the county clerk is required to mail the details of the hearing
to every owner of taxable property within the proposed district. If in the hearing BOS
determines the creation of the new district would promote public health, comfort,
convenience, necessity or welfare, BOS is required to approve the district impact statement
and authorize the circulation of pensions. The petitions must be signed by owners of more
than half of the taxable property and the collective owners of more than half of the assessed
valuation in the proposed district. Property exempt from property tax is not considered in
determining assessed valuation and the owners of the exempt property are ineligible to sign
the petition (A.R.S. §§ 48-261 and 48-262).
Provisions
1. Specifies that property refers to real and personal property. (Sec. 1,3,4)
2. Specifies that assessed valuation is the total assessed valuation. (Sec. 1,3)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☒ Fiscal Note SB 1120
Initials VP/DD Page 2 Caucus & COW
3. Requires assessed value to be used for district creation, petitions and boundary. (Sec. 1)
4. Outlines that for the article District Creation and Boundary Changes:
a) the assessed value is the full cash value if the property was assessed by the
Department of Revenue unless otherwise provided by law; and
b) the assessed value is the limited property value if the property was assessed by the
county assessor unless otherwise provided by law. (Sec. 2)
5. Makes technical changes. (Sec. 1,3,4)