Aug 17, 2026 BOS Special Session

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ANYWAY. OKAY, SO SILENCE YOUR CELL PHONES, PLEASE.

ALL RIGHT. WELCOME TO THE PINAL COUNTY BOARD OF SUPERVISORS AUGUST 17TH, 2026 SPECIAL SESSION MEETING.

WE ARE IN ORDER. WELL, AS CLOSE AS WE CAN GET.

AND LET'S SEE THEM CONFIRM ATTENDANCE BY PHONE.

I HAVE SUPERVISOR VICE CHAIRMAN SERDY ON THE PHONE.

I AM HERE. YOU ARE THERE. SUPERVISOR GOODMAN.

PRESENT. PRESENT. SUPERVISOR MILLER. PRESENT.

ALL RIGHT. THANK YOU. I'VE GOT SUPERVISOR VITIELLO SITTING OVER HERE TO MY RIGHT.

AND WE HAVE MISS KENNEDY ONLINE OR ON PHONE. PRESENT? PRESENT. ALL RIGHT. THANK YOU ALL. ALL RIGHT.

[1. Discussion/approval/disapproval of the fiscal year 2026-2027 property tax levies and rates for all governmental entities of Pinal County in accordance with A.R.S. 42-17151 and 42-17254. The Pinal County proposed primary property tax rate is $3.2607 per $100 of valuation. The property tax levies and rates are subject to any legal changes mandated by the revisions of valuation, errors, omissions, and exclusions beyond current knowledge and/or control. (Angeline Woods)]

PROPERTY TAX LEVIES AND RATES FOR ALL GOVERNMENTAL ENTITY ENTITIES OF PINAL COUNTY.

AND I HAVE OH, IT SAYS NOT YOU. IT SAYS ANDY WOODS.

BUT MISS WILLIAMS, WELCOME. ALL RIGHT. GOOD MORNING CHAIR.

TURN YOUR MIC ON THOUGH I THINK. IS THAT ON. YEAH.

THERE WE GO. ALL RIGHT. STARTING OVER. GOOD MORNING, CHAIRMAN MCCLURE.

MEMBERS OF THE BOARD LUPE WILLIAMS, BUDGET SUPERVISOR WITH THE OFFICE OF BUDGET AND FINANCE PRESENTING THIS YEAR'S PROPERTY TAX RATE AND LEVY PRESENTATION, ALONG WITH THE AGENDA ITEM TODAY, IT IS TO ADOPT AND CERTIFY THE FISCAL YEAR 2026 2027 RATES, WHICH IS IN COMPLIANCE WITH STATE STATUTES. BEFORE WE BEGIN THE PRESENTATION, I'D LIKE TO TAKE A QUICK MOMENT TO RECOGNIZE THE TEAM BEHIND THE INFORMATION BEFORE YOU TODAY, GATHERING EVERY TAX LEVY AND RATE IN PINAL COUNTY REQUIRES TEAMWORK BETWEEN THE TREASURER'S ASSESSOR'S SCHOOL SUPERINTENDENTS AND THE BUDGET TEAM. SO THANK YOU TO ALL OF YOU FOR YOUR HARD WORK AND DEDICATION.

SO WE BEGAN BY LOOKING AT LAST YEAR'S COUNTY WIDE AVERAGE RATES.

SO THIS IS FISCAL YEAR 2526. PINAL COUNTY HAD A TOTAL COMBINED RATE OF $12.32.

THIS PLACE IS NEAR THE HIGHER END OF THE STATEWIDE AVERAGE, WHERE THAT WAS AT $10.56.

THIS YEAR'S TAX DOLLAR OF EVERY PROPERTY TAX DOLLAR LEVIED ACROSS THE COUNTY, ABOUT $0.26 GOES TO PINAL COUNTY.

THE REMAINING $0.74 FUNDS OTHER LOCAL JURISDICTIONS SUCH AS YOUR SCHOOLS, CITIES, TOWNS AND SPECIAL DISTRICTS.

WE SEE HERE THAT THE SCHOOLS MAKE UP THE MAJORITY OF THE DOLLAR.

TURNING TO OUR PRIMARY RATE HISTORY. PINAL COUNTY HAS CONSISTENTLY WORKED TO REDUCE ITS PRIMARY PROPERTY TAX RATE OVER TIME.

WE LOOK AT FISCAL YEAR 2223. OUR RATE WAS $3.56, AND FOR FISCAL YEAR 2627, WE ARE LOWERING IT FURTHER TO $3.26. WHAT THIS ALSO SHOWS IS THAT THE COUNTY IS OPERATING AT 62% OF ITS MAXIMUM TAX RATE. SO THIS MEANS THAT TO REACH THE MAXIMUM TAX RATE, THERE IS AN ADDITIONAL $88 MILLION THAT THIS BOARD COULD HAVE TAXED ITS RESIDENTS. HOWEVER, YOU DID NOT YOU CHOSE TO REDUCE IT AGAIN THIS FISCAL YEAR.

HERE IS HOW OUR PROPOSED FISCAL YEAR 2627 RATES COMPARE STATE WIDE FOR THE SECONDARY RATES.

I'D LIKE TO NOTE THAT WHEN WE'RE COLLECTING THAT INFORMATION FROM OTHER COUNTIES, WE ARE ENSURING THAT WE ARE COMPARING TO SECONDARY RATES THAT ARE ONLY SIMILAR TO OURS, WHICH IS YOUR FLOOD AND LIBRARY DISTRICTS.

SO THIS YEAR, OUR PRIMARY RATE REDUCED BY 3%.

IT SITS AT 3.2607. AND OUR COMBINED RATE IS 3.5008.

WHILE OUR RATES ARE ABOVE THE STATEWIDE AVERAGE OF $2.22.

WE DO SEE THAT OUR STRATEGY DOES CONTINUE TO PUSH THESE RATES DOWNWARD.

THE COUNTY IS THE HIGHEST REDUCTION FOR FISCAL YEAR 2627.

PRIMARY RATE REDUCTION AT A TEN CENT OR COMBINED AT $0.11.

PRIMARY NET ASSESSED VALUE PER CAPITA. THE COUNTY'S PRIMARY NET ASSESSED VALUE IS 4.4 BILLION ACROSS A POPULATION OF OVER 502,000 RESIDENTS. THIS RESULTS IN A NET ASSESSED VALUE PER CAPITA OF 8841, WHICH IS THE

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THIS IS VERY CLOSE TO YOUR STATEWIDE COUNTY AVERAGE OF $277 PER PERSON.

ANOTHER KEY FACTOR IN OUR TAX STRUCTURE IS OUR ASSESSMENT BASE.

73% OF PINAL COUNTIES TAX BASE IS RESIDENTIAL OR CLASS THREE AND FOUR, FOLLOWED BY COMMERCIAL AT 20% AND 6% FOR AGRICULTURE. NOW, TO PUT OUR PROGRESS INTO CONTEXT, WE'LL LOOK BACK AT FISCAL YEAR 1011, WHERE THE COUNTY HAD THE SECOND HIGHEST PRIMARY PROPERTY TAX BURDEN AS A PERCENTAGE OF PERSONAL INCOME AT 1.14%. TODAY, FOR FISCAL YEAR 2627, THAT BURDEN HAS SIGNIFICANTLY DROPPED TO 0.55%. THAT MOVES US TO THE SIXTH HIGHEST. AND SINCE FISCAL YEAR 11, AGGREGATE INCOME GREW BY 191%, WHILE OUR PRIMARY LEVY GREW BY ONLY 41%.

YOU SAID THE HIGHEST. DID YOU MEAN THE LOWEST? MOVING US TO SIXTH. HIGHEST. SO SIXTH. OKAY. YEAH.

I'M SORRY. SIX. THE SIXTH LOWEST INCOME PER CAPITA.

SIXTH LOWEST. I SAID HIGHEST. YES. I'M JUST CHECKING.

I'M LIKE, WHAT AM I HEARING? OKAY. YES. THANK YOU CHAIRMAN.

THAT IS CORRECT. MOVING US TO THE SIXTH LOWEST.

THANK YOU. TO RECAP, THE COUNTY HAS THE FOURTH HIGHEST PRIMARY PROPERTY TAX RATE AMONGST COUNTIES AT 3.2607. WE HAVE THE FIFTH HIGHEST COMBINED PROPERTY TAX RATE AT 3.5008.

AND THE COUNTY HAS THE FOURTH LOWEST PRIMARY NET ASSET VALUE PER CAPITA.

THIS CONCLUDES THE PRESENTATION. ANY QUESTIONS? NO. JUST A COMMENT. I THINK WE'RE MOVING IN THE RIGHT DIRECTION. THAT'S THAT'S THE GOAL.

KEEP GROWING. ONE ONE QUESTION MAYBE WOULD BE GOING BACK TO YOUR PERCENTAGE 73% RESIDENTIAL 20 COMMERCIAL AND 6% AG. SO THAT 20% HAS MOVED UP CONSIDERABLY, HAS IT NOT OVER THE LAST TEN YEARS.

IT HAS MOVED UP. I CAN GET YOU SPECIFIC NUMBERS FROM MAYBE LIKE A FIVE YEAR LOOK BACK TO SEE WHAT THAT HAS ACTUALLY INCREASED.

I KNOW THAT FROM THE PRIOR YEAR, I THINK WE WERE SITTING JUST UNDER THAT OR OVER THAT PERCENTAGE.

SO I CAN LOOK TO SEE ALSO WHAT HAS DRIVEN THAT CHANGE FROM THE PRIOR YEAR TO THIS YEAR.

IT'S GOING TO CHANGE BECAUSE WE HAVE MORE PEOPLE MOVING IN. SO THAT'S THAT'S KIND OF A MOVING TARGET.

BUT THE FACT THAT IT'S GROWING IS A GOOD POINT.

YEAH THAT'S GOOD. ANY OTHER QUESTIONS FROM THE BOARD? YEAH. FIRST I JUST WANT TO THANK YOU CHAIRMAN, FOR ALLOWING THIS TO HAPPEN TODAY. AND EVERYBODY ON THE PHONE, THANK YOU FOR ALL THE HARD WORK THAT EVERYBODY PUTS IN.

I CAN IMAGINE HOW MUCH TIME THIS TAKES AND ALL THE HOURS.

AND WE DO APPRECIATE YOU. IN LAYMAN TERMS, IS THERE AN AVERAGE DOLLAR PER YEAR? PEOPLE ASK THAT QUESTION WHEN I USED TO BE IN THE CITY, IS THERE AN AVERAGE DOLLAR IS LIKE $100 A YEAR, $200 A YEAR THAT THEY'LL BE SEEING SAVINGS? THAT'S PROBABLY A DIFFICULT NUMBER BECAUSE I KNOW IT'S BASED ON INCOME AND EVERYTHING, BUT IS THERE AN AVERAGE DOLLAR APPROXIMATELY.

OR IS THAT TOUGH TO ANSWER? AVERAGE DOLLAR. SAVINGS.

SAVINGS. SAVINGS OF WHAT? WELL, MONTHLY OR YEARLY.

FROM WHAT IT WAS LAST YEAR TO THIS YEAR. BECAUSE THEY ALWAYS SAY, WELL, YOU LOWERED IT, BUT I DIDN'T SEE MY VALUE GO DOWN.

I KEEP TELLING THEM YOUR VALUE WENT UP ON YOUR PROPERTY, SO YOUR PROPERTY GOES UP.

BUT THEY WANT TO, THEY ALWAYS ASK, WHAT IS THAT NUMBER I'M SAVING? AND I IT'S ALMOST A NET ZERO. I MEAN, IT'S VERY CLOSE.

WE WERE TNT THIS YEAR OR JUST BELOW. SO SO I KNOW IT'S A DIFFICULT ONE TO ANSWER, BUT THEY WHEN I WAS IN THE CITY THEY ASKED THAT QUESTION EVERY TIME.

OH WE LOWERED IT SEVEN YEARS IN A ROW. WELL THEN WHY DID MY BILL GO UP.

BECAUSE YOUR VALUE WENT UP. SO THAT'S ALL. CHAIRMAN SUPERVISOR VITIELLO, DO YOU MIND IF I TRY TO TAKE A STAB AT THAT FOR YOU? CHAIRMAN IS ABSOLUTELY CORRECT. WE'RE WE'RE ADOPTING.

AND FOR THE RECORD, THIS IS ANGIE WOODS DIRECTOR OF THE OFFICE OF BUDGET AND FINANCE.

WE DID ADOPT THE T AND T RATE, WHICH MEANS THAT AS THE VALUE OF THE PROPERTY WENT UP THE THAT SIMILARLY MATCHES TO THAT TAX BILL. IT'S VERY DIFFICULT TO ANSWER THAT QUESTION FOR EVERY SINGLE

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AND THEN ADDITIONALLY TO THAT YOU HAVE SECONDARY RATES THAT MAY GO UP OR GO DOWN.

AND SO WHEN A A RESIDENT IS LOOKING AT THEIR TAX BILL IT'S QUITE COMPLEX.

AND SO TO BE ABLE TO SIT DOWN AND LOOK AT ONE SPECIFIC TAX BILL IN COMPARISON, AND TO ANSWER THAT QUESTION FOR A TAXPAYER IS MUCH EASIER THAN TRYING TO ANSWER THAT ON THE AGGREGATE.

DOES THAT MAKE SENSE? SO WHEN YOU'RE LOOKING AT THAT, THE ALL THE DIFFERENT TAXES, I HAD ONE CONSTITUENT CONTACT ME SAID, WELL, YOU LOWERED THE TAX RATE, BUT MY TAX BILL WENT UP $13.

YOU KNOW, IT'S LIKE, WELL, OKAY, BUT YOU KNOW, WHAT IS THE WHICH IS ABSOLUTELY CORRECT BECAUSE EVEN AT SINGULAR PROPERTIES.

RIGHT. SO AGGREGATELY AT THE, YOU KNOW, AGGREGATE, WE MAY HAVE ALL INCREASED, BUT INDIVIDUALLY SOME PROPERTIES MAY HAVE INCREASED HIGHER THAN THE AGGREGATE AND SOME MAY HAVE DECREASED DEPENDING ON THAT VALUATION, BUT IT MAY ALSO BE THE FIRE DISTRICT WENT UP OR THE SCHOOL DISTRICT WENT UP OR SOMETHING.

WE LOWERED OUR RATES ACROSS THE COUNTY LIBRARY FLOOD AND PRIMARY.

SO ABSOLUTELY. AND AND THAT'S WHERE THAT SINGULAR PROPERTY WITH THE PRIMARY RATE, THE THE CHANGE IN THAT VALUATION AND THEN ALL OF THE SECONDARY RATES TO DO THAT COMPARISON FOR ONE INDIVIDUAL IS MUCH DIFFERENT THAN COMPARING THE AGGREGATE RATES.

JUST JUST TELL THEM WE'RE DOING BETTER THAN EVERYBODY ELSE. THAT'S EXACTLY WHAT I TELL THEM.

THANKS. THANK YOU. ANY OTHER QUESTIONS FROM THE BOARD SUPERVISOR? I WILL GIVE IT TO SUPERVISOR GOODMAN AND MILLER.

DO YOU HAVE ANY QUESTIONS? 30 HERE. I HAVE NO QUESTIONS.

NO QUESTIONS. I'M GOOD. GOODMAN'S GOOD. MILLER'S GOOD.

MILLER'S GOOD. ALL RIGHT. IF THERE'S NO MORE QUESTIONS THEN I'D ASK FOR MOTION.

PLEASE, MR. CHAIRMAN. MAKE A MOTION TO APPROVE ITEM ONE AS WRITTEN FOR THE 2026 2027 TAX.

I HAVE A MOTION. IS THERE A SECOND? SECOND, SECOND.

I HAVE A MOTION AND A SECOND, A SECOND, A SECOND.

OKAY. THAT'S GOOD. WE'RE GETTING THERE. OKAY.

THIS IS A ROLL CALL VOTE SUPERVISOR VITIELLO I SUPERVISOR GOODMAN.

AYE SUPERVISOR MILLER, I. VICE CHAIRMAN. CERTI.

OH! I'M BACK. VICE CHAIRMAN. WAS THAT YOU? YEAH.

YEAH, I I MEANT TO HIT MUTE, AND I HIT HANG UP, SO I REJOINED THE CALL.

YES. OKAY. SUPERVISOR STURDY. WE WERE. WE HAVE A MOTION IN A SECOND ON THIS ITEM, AND WE'RE DOING A ROLL CALL VOTE, AND YOU'RE UP. OKAY, I'M GOING TO BE AN EYE. HERE WE GO.

CHAIRMAN MCCLURE. AYE. THAT MOTION PASSES. MOTION PASSES.

ALL RIGHT. AND WITH THAT LET'S SEE. WE ARE. NOW, THERE'S NO MORE BUSINESS BEFORE THE BOARD.

WE'RE ADJOURNED. THANK YOU VERY MUCH, EVERYBODY. THANK YOU. CREW OUT THERE. WE'RE OUT.

* This transcript was compiled from uncorrected Closed Captioning.