By Matthew Holloway |
Yavapai County officials are proposing 2.9 percent increases in the county’s primary property tax levy and the Yavapai County Free Library District’s secondary property tax levy as part of the fiscal year 2027 budget process.
The two proposed increases would generate a combined $2.1 million beyond the prior year’s levies, excluding revenue from new construction. The Yavapai County Board of Supervisors will hold a public hearing on the proposals at 9 a.m. on July 27, concurrently with the county budget hearing.
The county is proposing a $1,942,974 increase in primary property taxes over the prior year’s level, excluding taxes generated by new construction.
Under the county’s example, the primary property tax on a home valued at $100,000 would be $164.43 under the proposal. The tax would have been $159.84 without the increase, a difference of $4.59.
The Yavapai County Free Library District is separately proposing a $160,856 increase in secondary property taxes, also representing a 2.9 percent increase over the previous year’s level.
The library district’s secondary property tax on a $100,000 home would rise from $13.08 to $13.46, an increase of 38 cents.
Under the two notices’ examples, the county and library district taxes on a $100,000 home would total $177.89, which is $4.97 more than the $172.92 that would be owed without the proposed levy increases.
The proposed increases do not include additional tax revenue generated by new construction. The county’s calculation also excludes changes associated with voter-approved bonds, budget overrides, and other property tax levies, while the library district’s calculation excludes voter-approved bonded indebtedness.
Including revenue attributable to new construction, the county’s tentative fiscal year 2027 budget lists a total primary property tax levy of approximately $69.6 million, up from $66.2 million in fiscal year 2026. The Free Library District’s total secondary levy would increase from approximately $5.42 million to $5.7 million.
The proposed county primary property tax rate would remain at $1.6443 per $100 of net assessed valuation. The Free Library District rate would also remain unchanged at 13.46 cents per $100 of net assessed valuation.
The levies can increase while the rates remain unchanged because the taxable value of property within the county has grown. Arizona’s truth-in-taxation laws compare the proposed levy on existing property with the prior year’s levy after excluding the amount attributable to new construction.
Under Arizona Revised Statutes §42-17107, counties must publish a notice and hold a public hearing when a proposed primary property tax levy on existing property exceeds the previous year’s amount. The governing body must consider the increase through a roll-call vote.
A similar requirement applies to county free library districts under Arizona Revised Statutes §48-254. The statute requires the library district’s truth-in-taxation hearing to be held concurrently with the county’s budget adoption proceedings.
The county’s tentative budget lists approximately $491.3 million in expenditures across all funds for fiscal year 2027, compared with an adopted or adjusted fiscal year 2026 budget of approximately $424.4 million. The proposed budget includes $185.2 million in general fund expenditures and $301.8 million in special revenue fund expenditures.
The hearing will be held in the Board of Supervisors Hearing Room at 1015 Fair Street in Prescott, with a second location available at 10 S. Sixth Street in Cottonwood.
Matthew Holloway is a senior reporter for AZ Free News. Follow him on X for his latest stories, or email tips to Matthew@azfreenews.com.
