ARIZONA STATE SENATE
Phoenix, Arizona
county jail districts;
juvenile facilities
Purpose
Allows the county jail
districts to levy a secondary property tax to establish juvenile detention facilities
within county jail districts.
Background
Property taxes levied for county jail districts are limited to 20 cents per $100 of assessed valuation. Counties levying an excise (sales) tax for jail districts are limited to ten percent of the state rate for counties with a population of 500,000 or less. Counties with a population of more than 500,000 but less than 1,500,000 are limited to five percent of the state rate. In 1998, the Legislature authorized counties with a population of 1,500,000 or more to levy an excise tax for jail districts. The rate is limited to one-fifth of one percent.
In 1999, the Legislature authorized county jail districts to construct, operate and finance juvenile detention facilities within county jail districts upon voter approval. The 1999 legislation contained a legislative intent clause stating that monies provided for juvenile detention facilities are not to supersede funding provided by jail districts for adult facilities and that all funds received by districts are to supplement, not supplant, funding provided from any other source for county jail facilities or juvenile detention facilities.
Currently, there are six counties with a jail district. Apache County is the only county that levies a property tax for the operation of its jail district. The other counties levy an excise (sales) tax. Other counties with a jail district are Coconino, La Paz, Maricopa, Yuma and Yavapai. Yavapai County just began its jail district tax beginning January 1 of this year.
Provisions
1. Allows a county jail district, after an election for community corrections tax for county jail districts that include juvenile detention facilities, to impose a secondary property tax.
2. Allows existing jail districts, after an election approving the inclusion of juvenile detention facilities, to impose a secondary property tax.
3. Allows the board of supervisors to levy a secondary property tax at a rate limited to 15 cents per $100 of assessed valuation.
4. Requires the tax to be levied on all taxable property in the jail district.
5. Specifies that taxes collected for juvenile detention facilities must be:
·
deposited
into the county jail district general fund; and
·
used
solely for juvenile detention facilities.
6. Requires the county jail district, before the third Monday in August, to annually certify to the county board of supervisors the amount of taxes to be levied in addition to the property tax levy for the taxable year on the taxable property in the county jail district.
7. Specifies that the amount necessary to pay for the maintenance and operation expenses of the district in relation to juvenile detention facilities must be the amount certified together with unexpended balances carried forward from the previous fiscal year and revenues from all other sources.
8. Makes technical and conforming changes.
9. Provides for a general effective date.
House Action
PIRA 1/30/01 DP 7-1-1-1-0
WM 2/13/01 DP 8-2-0-0-0
3rd Read 2/28/01 40-19-1-0
Prepared by Senate Staff
March 15, 2001