WE ARE
COUNTIES
From urban to rural, large to small, Arizona's counties keep our communities healthy, vibrant and safe—working with intergovernmental, community and private partners to deliver where it matters most: in our communities.
7.7M
ARIZONANS SERVED
$8B
INVESTED ANNUALLY
15
COUNTIES
35K
DEDICATED EMPLOYEES
495
ELECTED
LEADERS
21K
MILES OF COUNTY ROADS
Property Tax
and Arizona Counties
Property taxes are the financial foundation of local government in Arizona — funding schools, counties, fire districts, and more. Yet how the system actually works, who administers it, and what limits exist on its growth are details that aren't always well understood. Here's what policymakers need to know about the state–county relationship in Arizona's property tax system.
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Counties act as the operational backbone of the property tax system.
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Arizona ranks 48th in the nation for residential property tax burden.
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There are constitutional and statutory limits on property taxes.
2.0%
+New Construction
MAXIMUM LEVY GROWTH
2.5x
Faster
HOME VALUES COMPARED TO COUNTY TAXES
48th LOWEST
Residential Property Tax Burden
$2.2 BILLION
10-Year Transportation Funding Shortfall
Transportation Infrastructure and Arizona Counties
Transportation infrastructure is one of the most visible and consequential services county governments provide. From rural roads connecting remote communities to bridges carrying millions of travelers daily, counties are on the front lines of keeping Arizona moving — and they're doing it with funding that hasn't kept pace with the reality of modern infrastructure costs.
21,000
MILES OF COUNTY ROADS
1,200
COUNTY MAINTAINED BRIDGES
Public Pensions
and Arizona Counties
Public pensions are one of the most consequential — and least flexible — areas of state and local government finance. For Arizona's counties, understanding the structure of the public retirement system isn't just a budget exercise; it's essential to making sound policy decisions that protect both employees and taxpayers for decades to come.
35,000+
DEDICATED COUNTY EMPLOYEES
$1.0B
OUTSTANDING PUBLIC SAFTEY PENSION DEBT
$1.2 BILLION
Additional County Pension Debt Contributions
$500 MILLION
Annual County Contribution
Long-Term Care
and Arizona Counties
Arizona's long-term care system is funded through a partnership between the state, federal government, and counties. For lawmakers and policy staff working on healthcare and budget issues, understanding the county contribution to the Arizona Long Term Care System (ALTCS) and the Arizona Health Care Cost Containment System (AHCCCS) is useful context for evaluating the full fiscal picture of the program.
28%
OF COUNTY PROPERTY
TAXES TO FUND
▲$145M
CHANGE IN CONTRIBUTIONS FROM FY18
Indigent Defense
and Arizona Counties
Arizona's indigent defense system ensures that individuals facing criminal prosecution have access to legal counsel, as required under the Sixth Amendment. Arizona is one of only a handful of states that delegate this state responsibility to the counties. As a result counties fund over 95% of criminal public defense services in Arizona.
For lawmakers and policy staff, understanding how this system is structured and funded is an important part of understanding the broader state-county fiscal relationship.
<1%
STATE CONTRIBUTION TO CRIMINAL DEFENSE COSTS
5 STATES
FUND INDIGENT DEFENSE EXCLUSIVELY BY LOCALITY
$200 MILLION
County Indigent Defense Costs
$2.50
County Cost for Every $1.00
State Spends on Judicial Salaries
State Courts
and Arizona Counties
Arizona's judicial branch is a foundational part of the state's three-branch government structure — and for decades, counties have been its primary financial backstop.
The county share of total court funding has grown from 54% in FY 2000 to nearly 70% in FY 2024, even as counties have limited authority to control the policy decisions and administrative choices that drive those costs. State appropriations have not kept pace, court fee revenues have declined, and state policy choices — from repealing court-ordered fees to increasing salaries — have added to the local burden without providing offsetting resources.
Judicial officer salaries are one of the clearest examples of how this cost-shift plays out in practice. For lawmakers and policy staff, understanding how those salaries are funded is an important part of understanding the broader state-county fiscal relationship.
70%
COUNTY SHARE OF
AZ COURT FUNDING
6 STATES
REQUIRE LOCALITY TO FUND STATE OFFICER COSTS