Where Do Property Tax Dollars Go?
Only a portion of property tax dollars go to fund the operations of the County. By statute, the County
is required each year to collect property taxes for all the jurisdictions authorized to levy such taxes.
More than $1.1 billion in property taxes were levied by all jurisdictions throughout the county for
fiscal year 2011/12. Only $399 million, or slightly more than 35 percent of the $1.1 billion, will be
collected for the County's General Fund operations and Debt Service requirements, along with
funding operations for the County's Library District and Flood Control District. The remaining $737
million in property taxes will fund the operating and debt service requirements for the school
districts, Pima Community College, cities and towns, fire districts, and other improvement districts
located throughout the county. These jurisdictions have their own governing boards that represent
residents located within their boundaries.
Below is a breakdown of the aggregate property tax levies adopted by all jurisdictions for fiscal year
2011/12. When a property owner pays taxes, those tax dollars are typically not allocated to each of
the jurisdictions as shown in the graphic. For instance, the owner of property located in the
unincorporated area of the county will not pay property taxes to any of the cities and towns that have
levied a tax, because the property is located outside the taxing authority of the city or town.
Similarly, property owners located in the City of Tucson or owners who contract for private fire
protection do not pay property taxes to any of the fire districts, except for a few dollars received by
fire districts from the state mandated Fire District Assistance Tax that assists fire districts when
providing services to citizens who live outside their boundaries. School district taxes paid by
property owners are paid directly to the school district in which the property is located and not to
other school districts in the county or throughout the state.
