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· 3/27/2026

Coconino Community v. the Property Tax

Syllabus

Under A.R.S. § 42-17051 and Article 9, Section 19 of the Arizona Constitution, can a community college district include two constitutionally required increases (an annual 2% increase and an increase or decrease to reflect change of property subject to taxation) to the maximum primary property tax levy limit while phasing in a voter-approved base levy limit reset?

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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.