Frequently Asked Questions

Find answers to the a list of common questions other users have asked. You can filter the results to a particular category or properties and services using the Filter by Category option below, and further refine your search useing the FAQ Search box.

District tax

Special taxing districts, often referred to as special districts, are usually created to fill a need and to enable the provision of services in an area that might otherwise be limited from receiving those services for various reasons.

The formation of a special taxing district creates a funding stream to pay for the desired or needed services by placing the responsibility on those who benefit from that service. (Arizona State Senate Issue Brief, November, 2014).

All current and past tax rates and tax levies back to 2000 can be viewed online.

This is a six-digit code used to designate which taxing districts your property is located in. These include the elementary school district, city/town/unincorporated Maricopa County, as well as any other special taxing district.

  • First two digits – elementary or unified school district
  • Second two digits – Municipality (city/town/county)
  • Third two digits – Identifies special taxing districts
Each school district has its own jurisdictional boundary. They frequently create their boundaries independent from each other to meet the service demand from the owners and properties they serve. School district boundaries often will not align with municipal boundaries and will have different names. In some cases, school districts were created long before a city was incorporated.
Please call us at 602-506-3406 or contact the district directly.
We review properties every year for districts and correct any discrepancies or boundary changes submitted by the districts. Occasionally, a district that had not previously assessed taxes to properties will begin for the current tax year. Tax bills will only reflect districts that levy a tax.

Taxes for special districts can change annually like any other jurisdictions. There may be instances where the district has been recently created and a new tax which not previously applied has been added to the parcels in the boundary.

Each of the special districts have a governing board and practice that could change the tax rate which cause an increase in your taxes.

The East Valley Institute of Technology (EVIT) and Western Maricopa Education Center (West-MEC) are districts affiliated with existing school districts that provide technical trades education. EVIT is affiliated with Chandler Unified, Fountain Hills Unified, Gilbert Unified, Kyrene Elementary, Mesa Unified, Queen Creek Unified, Scottsdale Unified, Tempe Union, and Higley Unified School Districts.

West-Mec is affiliated with Arlington ESD, Avondale ESD, Buckeye ESD, Cartwright ESD, Deer Valley USD, Dysart USD, Fowler ESD, Glendale ESD, Liberty ESD, Litchfield ESD, Littleton ESD, Palo Verde ESD, Paradise Valley USD, Pendergast ESD, Peoria USD, Saddle Mountain USD, Tolleson ESD, Union ESD, Washington ESD, Wickenburg USD, Agua Fria Union High School District, Buckeye Union High School District, Glendale Union High School District, and Tolleson Union High School District.

These are districts that encompass all parcels located within Maricopa County. They include: Flood Control District, Central Arizona Water Conservation District, Fire District Assistance, Library District, and the Maricopa Special Health Care District.
Visit the Maricopa County Treasurer’s Office website, type in your Assessor's Parcel Number (APN), and click on your tax bill to find districts or jurisdictions taxing your property with a comparison to last year's taxation.