Arizona
AZ
Arizona
State
2017
Rio Nuevo Tax Increment Financing (TIF) District
General Economic Development
General Economic Development (TIF)
State of Arizona
Sales Tax
Tax Increment Financing (TIF)
(not specified)
Recipients include AC Marriott Hotel, Arizona Hotel, Chicago Store, 123 South Stone, 98-112 E. Congress, and 44 E. Broadway
https://gao.az.gov/financials/acfr
255
Arizona
AZ
City of Avondale
Municipality
2017
Govt Prop Lease Excise Taxes (GPLET)
General Economic Development
(not specified)
Avondale
Property Tax
(not specified)
(not specified)
$1,349
$0
$1,349
(none)
256
Arizona
AZ
City of Chandler
Municipality
2017
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Abatement
(not specified)
$111,091
$0
$111,091
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
257
Arizona
AZ
City of Chandler
Municipality
2017
Various economic development programs (TIF)
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,957,934
$0
$2,957,934
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
258
Arizona
AZ
City of Flagstaff
Municipality
2017
Government Property Lease Tax Abatements
General Economic Development
(not specified)
Flagstaff
Property Tax
(not specified)
(not specified)
$113,773
$0
$113,773
(none)
259
Arizona
AZ
City of Glendale
Municipality
2017
Sales Tax Refunds
General Economic Development
(not specified)
Glendale
Sales Tax
(not specified)
(not specified)
$2,354,000
$0
$2,354,000
(none)
https://www.glendaleaz.com/your_government/city_finances/financial_reports
260
Arizona
AZ
City of Phoenix
Municipality
2017
Transaction Privilege Tax Reimbursement
General Economic Development
City Council
Phoenix, Arizona
Transaction Privilege Tax
(not specified)
(not specified)
$266,000
$0
$266,000
(none)
https://www.phoenix.gov/finance/annualreports
261
Arizona
AZ
City of Phoenix
Municipality
2017
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statutes (ARS) Title 42, Chapter 6, Article 6, Sections 42-6201, 42-6203, 42-6208, and 42-6209.
Phoenix, Arizona
Real Property Tax
(not specified)
(not specified)
$3,431,000
$0
$3,431,000
(none)
https://www.phoenix.gov/finance/annualreports
262
Arizona
AZ
City of Prescott Valley
Municipality
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$4,252,336
$0
$4,252,336
(none)
263
Arizona
AZ
City of Scottsdale
Municipality
2017
Historic Preservation
Historic Preservation
(not specified)
Scottsdale
Property Tax
(not specified)
(not specified)
$155,840
$0
$155,840
(none)
https://www.scottsdaleaz.gov/finance/annual-financial-report
264
Arizona
AZ
City of Tempe
Municipality
2017
Government Property Lease Tax Abatements
General Economic Development
(not specified)
Tempe
Property Tax
(not specified)
(not specified)
$1,784,049
$0
$1,784,049
(none)
https://www.tempe.gov/government/financial-services/open-book
265
Arizona
AZ
City of Tempe
Municipality
2017
Economic Development Agreements
General Economic Development
(not specified)
Tempe
Property Tax
(not specified)
(not specified)
$3,965,622
$0
$3,965,622
(none)
https://www.tempe.gov/government/financial-services/open-book
266
Arizona
AZ
City of Tempe
Municipality
2017
Government Property Lease Tax Abatements
General Economic Development
(not specified)
Tucson
Property Tax
(not specified)
(not specified)
$51,625
$0
$51,625
(none)
https://www.tempe.gov/government/financial-services/open-book
267
Arizona
AZ
City of Tempe
Municipality
2017
Sales Tax Abatement
General Economic Development
(not specified)
Pima County, AZ
Sales Tax
(not specified)
(not specified)
$3,688
$0
$3,688
(none)
https://www.tempe.gov/government/financial-services/open-book
268
Arizona
AZ
Yuma County
County
2017
Government Property Lease Excise Tax (GPLET) agreements
General Economic Development
state statute (unspecified)
City of Yuma, AZ
Property Tax
Tax Abatement
(no provisions for recapture)
$685
$0
$685
County is reporting abatements entered into by City of Yuma
https://www.yumacountyaz.gov/government/financial-services/reports
269
Arizona
AZ
Arizona
State
2018
Rio Nuevo Tax Increment Financing (TIF) District
General Economic Development
General Economic Development (TIF)
State of Arizona
Sales Tax
Tax Increment Financing (TIF)
(not specified)
$471,000
$0
$471,000
Recipients include AC Marriott Hotel, Arizona Hotel, Chicago Store, 123 South Stone, 98-112 E. Congress, and 44 E. Broadway
https://gao.az.gov/financials/acfr
270
Arizona
AZ
City of Chandler
Municipality
2018
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Abatement
(not specified)
$132,297
$0
$132,297
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
271
Arizona
AZ
City of Chandler
Municipality
2018
Various economic development programs (TIF)
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,103,215
$0
$2,103,215
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
272
Arizona
AZ
City of Glendale
Municipality
2018
Sales Tax Reimbursement
General Economic Development
Article 1, Section 3 of City Charter; ARS 9-500.05, 9-500.11; ARS 11-952
City of Glendale
Sales tax
Reimbursement
(not specified)
$1,398,000
$0
$1,398,000
(none)
https://www.glendaleaz.com/your_government/city_finances/financial_reports
273
Arizona
AZ
City of Phoenix
Municipality
2018
Transaction Privilege Tax Reimbursement
Redevelopment/revitalization
City Council
Phoenix, Arizona
Transaction Privilege Taxes
(not specified)
(N/A - performance-based)
$543,000
$0
$543,000
(none)
https://www.phoenix.gov/finance/annualreports
274
Arizona
AZ
City of Phoenix
Municipality
2018
Government Property Lease Excise Tax (GPLET) program
Redevelopment/revitalization
Arizona Revised Statutes (ARS) Title 42, Chapter 6, Article 6, Sections 42-6201, 42-6203, 42-6208, and 42-6209.
Phoenix, Arizona
Real Property Tax
(not specified)
(N/A - performance-based)
$4,287,000
$0
$4,287,000
(none)
https://www.phoenix.gov/finance/annualreports
275
Arizona
AZ
City of Scottsdale
Municipality
2018
Tax Abatements
General Economic Development
(not specified)
Scottsdale
Property Tax
(not specified)
(not specified)
$121,653
$0
$121,653
(none)
https://www.scottsdaleaz.gov/finance/annual-financial-report
276
Arizona
AZ
Arizona
State
2019
Rio Nuevo Tax Increment Financing (TIF) District
General Economic Development (TIF)
General Economic Development (TIF)
State of Arizona
Sales Tax
Tax Increment Financing (TIF)
(not specified)
$419,000
$0
$419,000
(none)
https://gao.az.gov/financials/acfr
277
Arizona
AZ
City of Chandler
Municipality
2019
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statutes 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Abatement
(not specified)
$144,941
$0
$144,941
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
278
Arizona
AZ
City of Chandler
Municipality
2019
Various economic development programs (TIF)
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Increment Financing (TIF)
(not specified)
$526,942
$0
$526,942
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
279
Arizona
AZ
City of Phoenix
Municipality
2019
Transaction Privilege Tax Reimbursement
General Economic Development
City Council approval of development agreements.
Phoenix, Arizona
Transaction Privilege Taxes
Tax Rebate
No provisions for recapture
$2,115,000
$0
$2,115,000
(none)
https://www.phoenix.gov/finance/annualreports
280
Arizona
AZ
City of Phoenix
Municipality
2019
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statutes (ARS) Title 42, Chapter 6, Article 6, Sections 42-6201, 42-6203, 42-6208, and 42-6209.
Phoenix, Arizona
Real Property Tax
Tax replacement
No provisions for recapture
$5,031,000
$0
$5,031,000
(none)
https://www.phoenix.gov/finance/annualreports
281
Arizona
AZ
City of Scottsdale
Municipality
2019
Transaction Privilege Tax Agreements
General Economic Development
City Council resolution
Scottsdale, Arizona
Transaction Privilege Taxes
Tax Rebate
(not specified)
$181,552
$0
$181,552
Provided breakdown by unnamed recipients
https://www.scottsdaleaz.gov/finance/annual-financial-report
282
Arizona
AZ
Arizona
State
2020
Rio Nuevo Tax Increment Financing (TIF) District
General Economic Development (TIF)
General Economic Development (TIF)
State of Arizona
Sales Tax
Tax Increment Financing (TIF)
(not specified)
$419,000
$0
$419,000
(none)
https://gao.az.gov/financials/acfr
283
Arizona
AZ
City of Buckeye
Municipality
2020
Various tax abatement programs
Job Creation/Retention
Arizona Revised Statute (ARS) Section 9‚Äê500.11
Buckeye
Sales Tax
Tax Rebate
(not specified)
$298,111
$0
$298,111
(none)
284
Arizona
AZ
City of Chandler
Municipality
2020
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Abatement
(not specified)
$154,640
$0
$154,640
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
285
Arizona
AZ
City of Chandler
Municipality
2020
Various economic development programs (TIF)
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Increment Financing (TIF)
(not specified)
$540,766
$0
$540,766
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
286
Arizona
AZ
City of Flagstaff
Municipality
2020
Government Property Lease Excise Tax (GPLET)
General Economic Development
Government Property Lease Excise Tax (GPLETs) Law of 1996
Flagstaff
Property Tax
Tax abatementa - Payment in lieu of Taxes (PILOT)
(not specified)
$47,970
$0
$47,970
(none)
287
Arizona
AZ
City of Glendale
Municipality
2020
Economic development
General Economic Development
City Charter Article 1, Section3; Arizona Revised Statutes 9-500.05 and 9+500.11; 11-952
Glendale
Sales Tax
Tax Rebate
(not specified)
$2,097,000
$0
$2,097,000
(none)
https://www.glendaleaz.com/your_government/city_finances/financial_reports
288
Arizona
AZ
City of Goodyear
Municipality
2020
Government Property Lease Excise Tax (GPLET)
Construction/rehabilitation
(not specified)
Goodyear
Property Tax
Tax abatementa - Payment in lieu of Taxes (PILOT)
(not specified)
$392,140
$0
$392,140
(none)
289
Arizona
AZ
City of Goodyear
Municipality
2020
Sales Tax Abatements
Construction/rehabilitation
(not specified)
Goodyear
Sales Tax
Tax Rebate
(not specified)
$1,790,021
$0
$1,790,021
(none)
290
Arizona
AZ
City of Goodyear
Municipality
2020
Foreign Trade Zone
Trade
(not specified)
Maricopa
Property Tax
Reduction in assessed value
(not specified)
$265,519
$0
$265,519
(none)
291
Arizona
AZ
City of Phoenix
Municipality
2020
Transaction Privilege Tax Reimbursement
Redevelopment/revitalization
City Council
Phoenix, Arizona
Transaction Privilege Tax
Tax Rebate
(not specified)
$337,000
$0
$337,000
(none)
https://www.phoenix.gov/finance/annualreports
292
Arizona
AZ
City of Phoenix
Municipality
2020
Government Property Lease Excise Tax (GPLET) program
Redevelopment/revitalization
Arizona Revised Statutes (ARS) Title 42, Chapter 6, Article 6, Sections 42-6201, 42-6203, 42-6208, and 42-6209.
Phoenix, Arizona
Real Property Tax
Replacement by an excise tax (like Industrial Development bonds)
(not specified)
$5,988,000
$0
$5,988,000
(none)
https://www.phoenix.gov/finance/annualreports
293
Arizona
AZ
City of Queen Creek
Municipality
2020
Government Property Lease Excise Tax (GPLET) agreements
Job Creation/Retention
Arizona Revised Statutes (A.R.S.) 9‚Äê500.05; A.R.S. 9‚Äê500.11; A.R.S. 42‚Äê6209
Queen Creek
Property Tax
Tax Exemption
(not specified)
$46,156
$0
$46,156
(none)
294
Arizona
AZ
City of Scottsdale
Municipality
2020
Transaction Privilege Tax Reimbursement
General Economic Development
Through city council resolutions
Scottsdale
Transaction Privilege Tax
Tax Rebate
(not specified)
$74,835
$0
$74,835
(none)
https://www.scottsdaleaz.gov/finance/annual-financial-report
295
Arizona
AZ
City of Surprise
Municipality
2020
Various tax abatement programs
General Economic Development
(not specified)
Surprise
(not specified)
Reimbursement
(not specified)
$3,948,702
$0
$3,948,702
For public infrastructure
https://www.surpriseaz.gov/507/Annual-Comprehensive-Financial-Report
296
Arizona
AZ
City of Surprise
Municipality
2020
Foreign Trade Zone
Trade
Section 44-6501, Arizona Revised Statutes
Surprise
Property Tax
Reduction in assessed value
(not specified)
$27,491
$0
$27,491
(none)
https://www.surpriseaz.gov/507/Annual-Comprehensive-Financial-Report
297
Arizona
AZ
City of Tempe
Municipality
2020
Sales Tax Abatements
Construction/rehabilitation
(not specified)
Tempe
Sales Tax
Tax Rebate
(not specified)
$4,443,691
$0
$4,443,691
For public infrastructure projects
https://www.tempe.gov/government/financial-services/open-book
298
Arizona
AZ
City of Tempe
Municipality
2020
Government Property Lease Excise Tax (GPLET) agreements
Job Creation/Retention
Arizona Revised Statutes 42-6201 through 42-6210
Tempe
Property Tax
Tax Exemption
(not specified)
$2,544,520
$0
$2,544,520
(none)
https://www.tempe.gov/government/financial-services/open-book
299
Arizona
AZ
Arizona
State
2021
Rio Nuevo Tax Increment Financing (TIF) District
General Economic Development (TIF)
General Economic Development (TIF)
State of Arizona
Sales Tax
Tax Increment Financing (TIF)
(not specified)
$419,000
$0
$419,000
(none)
https://gao.az.gov/financials/acfr
300
Arizona
AZ
City of Chandler
Municipality
2021
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Abatement
(not specified)
$194,003
$0
$194,003
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
301
Arizona
AZ
City of Chandler
Municipality
2021
Various economic development programs (TIF)
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Increment Financing (TIF)
(not specified)
$651,565
$0
$651,565
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
302
Arizona
AZ
City of Phoenix
Municipality
2021
Transaction Privilege Tax Reimbursement
General Economic Development
City Council
Phoenix, Arizona
Transaction Privilege Taxes
Tax Rebate
No provisions for recapture
$850,000
$0
$850,000
(none)
https://www.phoenix.gov/finance/annualreports
303
Arizona
AZ
City of Phoenix
Municipality
2021
Government Property Lease Excise Tax (GPLET) program
Redevelopment/revitalization
Arizona Revised Statutes (ARS) Title 42, Chapter 6, Article 6, Sections 42-6201, 42-6203, 42-6208, and 42-6209.
Phoenix, Arizona
Real Property Tax
Replacement by an excise tax (like Industrial Development bonds)
(not specified)
$4,964,000
$0
$4,964,000
(none)
https://www.phoenix.gov/finance/annualreports
304
Arizona
AZ
Arizona
State
2022
Rio Nuevo Tax Increment Financing (TIF) District
General Economic Development (TIF)
General Economic Development (TIF)
State of Arizona
Sales Tax
Tax Increment Financing (TIF)
(not specified)
$366,000
$0
$366,000
(none)
https://gao.az.gov/sites/default/files/2023-10/State%20of%20AZ%20-%20FY22%20ACFR%20Final%20-%20w%20sig_0.pdf
305
Arizona
AZ
City of Chandler
Municipality
2022
Various economic development programs (TIF)
General Economic Development
General Economic Development (TIF)
Chandler, Arizona
Property Tax
Tax Increment Financing (TIF)
(not specified)
$719,689
$0
$719,689
(none)
https://www.chandleraz.gov/sites/default/files/City-of-Chandler-Annual-Comprehensive-Financial-Report-21-22-Jan-2023.pdf
306
Arizona
AZ
City of Chandler
Municipality
2022
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Abatement
(not specified)
$203,291
$0
$203,291
(none)
https://www.chandleraz.gov/sites/default/files/City-of-Chandler-Annual-Comprehensive-Financial-Report-21-22-Jan-2023.pdf
307
Arizona
AZ
City of Phoenix
Municipality
2022
Government Property Lease Excise Tax (GPLET) program
Redevelopment/revitalization
Arizona Revised Statutes (ARS) Title 42, Chapter 6, Article 6, Sections 42-6201, 42-6203, 42-6208, and 42-6209.
Phoenix, Arizona
Real Property Tax
Replacement by an excise tax (like Industrial Development bonds)
(not specified)
$5,455,000
$0
$5,455,000
(none)
https://www.phoenix.gov/financesite/Documents/FINAL%20ACFR%202022.pdf
308
Arizona
AZ
City of Phoenix
Municipality
2022
Transaction Privilege Tax Reimbursement
General Economic Development
City Council
Phoenix, Arizona
Transaction Privilege Taxes
Tax Rebate
No provisions for recapture
$2,169,000
$0
$2,169,000
(none)
https://www.phoenix.gov/financesite/Documents/FINAL%20ACFR%202022.pdf
309
55