By Michelle Ye Hee Lee | The Arizona Republic
Arizona’s patchwork of special taxing districts took shape more than three decades ago as local governments looked for ways around property-tax limits without incurring voter wrath.
Today, that system is convoluted, inconsistently regulated and often mystifies taxpayers. Its effects can make or break homeowners, whose property-tax bills often include a one-two punch of levies for local government services and special-district items ranging from street lights to irrigation.
Local governments are allowed by state law to create these districts, but they generally operate outside public consciousness. Nearly nine out of 10 Maricopa County homeowners pay taxes to at least one of the nearly 1,450 active special districts in the county.
The special-district setup, which is not uncommon nationwide, obscures the lines of accountability, making it hard for homeowners to know exactly who imposed the taxes, to whom they are paid, how much goes toward what, or how to challenge them.
No single local or state government agency is charged with scrutinizing or auditing the flow of taxpayer money into these districts.
