Budget & Taxes

State Budget Reports

Updated for FY 2024

CSA Expenditure Limit Resources Guide

Quick Reference Materials

Expenditure Limit Primer

One-page primer on the expenditure limit including information on: calculation, modification, penalties and history.

Expenditure Limit Overview

More detailed overview on the expenditure limit, including statutory and constitutional references.

History of County Expenditure Limits

History of County Expenditure Limit Adjustments

Background, materials, and key takeaways from previous county propositions to permanently adjust the county’s expenditure limit.

Statutory & Constitutional History

Links to relevant constitutional and statutory sections related to the expenditure limit. Includes references and summaries of the legislative changes for each section.
Includes history of various legislative changes to county expenditure limits through permanent or session law.

Relevant Attorney General Opinions

Includes summaries and references for Arizona Attorney General Opinions related to county expenditure limit issues.

Consolidated Resources

Expenditure Limit Elections

Links to resources describing statutory requirements, template resolution and publicity pamphlet language and timelines for permanent base adjustments.

Annual Expenditure Limitation Report

Links to resources from the Auditor General & CSA on completing & filing the AELR. Also includes statutory timeline.

Templates & Sample Budget Schedules

County Budget Tools

County Revenue Reference Documents

Pension Funding Resources

Pension Overview Series Playlist:

Pension Overview Series Individual Videos:

  1. Pension Funding 101
  2. PSPRS Structure
  3. Plan Assumptions: UAAL & Payroll Growth
  4. Plan Assumptions: Repayment Method

Pension Overview Series Video Transcript

10 Things to Know About Public Safety Pension Funding – Oct. 2019
Public Safety Pension Funding FAQs – Oct. 2019

Revenue Distributions 
Arizona Treasurer Distributions
JLBC Monthly Fiscal Highlights

Arizona Population & Demographic Information
ADOA Employment and Population Statistics
July 1, 2017 Population Estimates
Bureau of Economic Analysis County Fact Sheets

State Budget
Joint Legislative Budget Committee (JLBC)

Arizona Tax Policy
County Tax & Economic Base Efficiency Analysis 
Arizona Tax Research Association (ATRA) Property Tax Explanation
JLBC Tax Handbook

Internet Sales Taxation
Online Sales: County Revenue Implications
CSA Webinar: Internet Sales Taxation