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