Property Taxes

Property Taxes


The Finance Department works closely with the Yavapai County Education Service Agency to prepare an Estimate of Needs for each school year. The estimate of needs is used to set property tax rates which are levied by the Yavapai County Board of Supervisors on or before the 3rd Monday in August (ARS 15-17151)

The Estimate of Needs is created from the proposed budget limits based on formulas established in state law and by the Arizona legislature. Primary property taxes provide funding for Maintenance and Operations, Unrestricted Capital Outlay, and Adjacent Ways (see Explanation of Funds and Balances). Secondary property taxes provide funding for voter-approved overrides and bonds.