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Recent Publications

  • Legislature Passes Historic Tax Package
  • 2021 Legislative Wrap-Up
  • Eastern College Maxes Out Its Tax Levy
  • Struggling TUSD is Bloated & Inefficient
  • Community Colleges Posture for the Future
  • Consultant Labels La Paz County Insolvent
  • Tucson Pushes Legal Limit of GPLET Program
  • Tucson Unified Finally Closes Its Deseg Case

The Arizona Tax Digest is intended to provide a quick reference of key information for taxpayers and others interested in Arizona’s state and local tax systems.

  • Supreme Court Deals Blow to Incentive Deals
  • Assessor's Office: Skysong is a Taxable Property
  • 2021 Legislative Update

ATRA in the News

The Arizona Republic
Thursday, June 17, 2021
Joshua Bowling

McCarthy questions the deal's timing. Peoria leaders in September established the P83 dining and entertainment district as a "central business district." State law allows each Arizona city to set up one of these districts and to use GPLET incentives within its boundaries. However, McCarthy said state law requires cities to wait one year after designating a central business district to sign a development agreement or offer a GPLET within its boundaries.

The Center Square
Tuesday, May 18, 2021
Cole Lauterbach

Kudos to the [Board of Supervisors] for reducing the primary property tax rate below the Truth in Taxation requirement,” ATRA Senior Analyst Sean McCarthy said Tuesday. “Now let's do the same with County Flood and Library Districts.”

Arizona Capitol Times
Friday, April 16, 2021
Greta Forslund

McCarthy said the bottom line for transparency-related bills is making sure tax information is easily accessible online and that it is presented in a way that is useful to the general public.

TIME
Wednesday, April 7, 2021
Davarian Baldwin

Sean McCarthy, a research analyst with the ATRA, held little sympathy for ASU’s stated plight of balancing the budget. After reading about the Omni deal, he put together a scathing policy review detailing the long history of “tax free zones” at ASU.