COUNTY REVENUE & EXPENDITURE REPORT
Projections of county shared revenues and expenditures for the upcoming fiscal year, including PILT, HURF, VLT, AHCCCS contributions, and shared sales tax estimates.
Consolidated report only includes items available to-date
Mandated Healthcare
Payments
Status: Pending State Budget
JLBC Baseline Available
Counties are required to assist in the funding of the AHCCCS system through direct payments to the state as required by statute or the state budget process.
This includes ALTCS, Acute Care and BNCF Payments.
ADOR Modernization Fee
Status: Pending State Budget
Preliminary Estimate Available
The FY 2023 state budget authorized the Department of Revenue to implement a new tax administration system. As a part of the funding for the new system, the budget authorized a local cost sharing fee.
ADJC Cost Shift
Status: Pending State Budget
Preliminary Estimate Available
This statutory fee requires the director of the Arizona Dept. of Juvenile Corrections (ADJC) to assess a “committed youth confinement cost sharing fee” on Maricopa County.
The statute will sunset as of July 1, 2028.
HURF
Status: Available
Estimates for the county distribution from the Highway User Revenue Fund (HURF), based on Arizona Dept. of Transportation (ADOT) forecasts.
VLT
Status: Available
Estimates for the general fund and transportation county distributions from Vehicle License Taxes (VLT), based on Arizona Dept. of Transportation (ADOT) forecasts.
TPT
Status: Available
Estimates for the county share of the state's 5.0% Transaction Privilege Tax (TPT). Based on preliminary estimates from the Arizona Dept. of Revenue (ADOR).
PILT
Status: Available
Funding estimates for federal Payment in Lieu of Taxes (PILT).
Full funding for FFY 2026 was appropriated by P.L. 119-74, but FFY 2027 PILT has not yet been authorized.
SRS
Status: Available
Funding estimates for federal Payment in Lieu of Taxes (PILT).
Full funding for FFY 2026 was appropriated by P.L. 119-74, but FFY 2027 PILT has not yet been authorized.