For fiscal year 2026-2027, Arizona counties with fewer than 250,000 people (2020 census) may pay any county fiscal obligation from any county revenue source they choose, but may not use more than $1,250,000 for purposes other than what that revenue source is for, and must report to the Legislature's budget staff by October 1, 2026.
Official title: local government; 2026-2027
- September 12, 2026
- Applies to fiscal year 2026-2027: Authority for smaller counties to use any county revenue source for county fiscal obligations
- October 1, 2026: Deadline for counties to report to the Joint Legislative Budget Committee director
What changes
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NowFor fiscal year 2026-2027, a county with fewer than 250,000 people under the 2020 U.S. census may meet any county fiscal obligation from any county revenue source it designates, notwithstanding any other law.
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NowThe revenue sources such a county may use include money of any countywide special taxing district where the board of supervisors serves as that district's board of directors.
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NowUnder this authority, such a county may not use more than $1,250,000 for purposes other than the purposes of the revenue source.
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NowBy October 1, 2026, each such county must report to the director of the Joint Legislative Budget Committee whether it used a revenue source for other purposes under this authority and, if so, which source and how much it intends to use in fiscal year 2026-2027.
Who it affects
- Residents of Arizona counties with fewer than 250,000 people under the 2020 census
- Boards of supervisors of those counties
- Countywide special taxing districts governed by those boards of supervisors
- Director of the Joint Legislative Budget Committee
What you need to do
Nothing.
What the law doesn't answer
- Which specific counties fall under the 250,000-person population limit
- What happens if a county uses more than $1,250,000 for other purposes
- Whether the county reports will be made public
- Which fiscal obligations or revenue sources counties are expected to use
- Whether counties had similar authority in earlier years
This summary describes the law as enacted. Later laws, court rulings or referendum petitions can change the picture. Check the official text for the current wording.