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130 W. Congress St., 6th floor
Tucson, AZ  85701

Please direct requests for information about Pima County improvement districts to the following:

     • To verify if a property is subject to a special assessment, view the list of Special         Assessment Districts on this web page.

     • For payment, pay-off, sale or redemption information, call 740-8579.

     • For general information about improvement districts or how to form a special taxing         district, call 740-8579, or email: ImprovementDistrict@pima.gov.

Mail payment to:

Pima County Treasurer
P.O. Box 788
Tucson, AZ 85702-0788

Deliver payment to:

Pima County Finance
c/o Assessments
130 W. Congress St., First Floor
Tucson, AZ 85701

Please make checks payable to: Pima County Treasurer.

A County improvement district is a special taxing district that is established by the County Board of Supervisors at the request of the property owners within a specific area. The districts are created under Arizona Revised Statutes, Title 48, Chapter 6 (§48-901 et seq), for the purpose of installing local public improvements and distributing the cost for the improvements among the property owners within the district based upon the benefit derived.

Two types of districts presently exist:

     Improvement District

     • Usually paving or drainage
     • Assessment does not appear on property tax bill

     Street Light Improvement District

     • Assessment appears on property tax bill

After a County improvement district is established, the properties within the district are subject to taxation by ad valorem taxes and/or by special assessments, both of which are first liens on the properties. Certain properties within the following Township, Range and Sections are subject to such liens:

Special Assessment Districts - Separate Billing

     Camino Ojo de Agua: T13S, R16E, portions of S28 and S29
     Hayhook Ranch: T16S, R9E, S19, S20, S21, S28, S29, S30
     LaCholla Blvd (Commercial Property only): T12, R13, S33 and S34

Street Light Districts - Property Tax Levy

     Peppertree ID: T12S, R12E, S26 and S35
     Orange Grove Valley ID: T13, R13, S3
     Peach Valley ID: T13, R13, S23
     Longview #1 ID: T14, R15, S17
     Longview #2 ID: T14, R15, S17
     Carriage Hills #1 ID: T14, R15, S9
     Carriage Hills #3 ID: T14, R15, S9
     Marana Grande B ID: T14, R15, S20
     Marana Grande C ID: T14, R15, S20
     Lakeside #1 ID: T14, R15, S28
     Rolling Hills ID: T14, R15, S21 and S22
     Desert Steppes ID: T14, R15, S16
     Hermosa Hills ID: T14, R15, S15
     Oaktree #1, 2 & 3 IDs: T15, R13, S3
     Cardinal Estates ID: T15R13, S17
     Salida Del Sol ID: T15, R13, S16
     Midvale Park ID: T15, R13, S15
     Littletown ID: T15, R14, S13
     Mortimer Addition ID: T14, R14, S4

The electricity costs for County street lighting improvement districts are part of the County's annual real estate tax levy and therefore are not shown on the above list.