ARIZONA HOUSE OF REPRESENTATIVES Fifty-seventh Legislature First Regular Session
	Senate: PS DP 7-0-0-0 | 3^rd Read: 23-5-2-0 House: GOV DP 7-0-0-0

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SB 1144: jail facilities excise tax; extension

Sponsor: Senator Payne, LD 27

Caucus & COW

Overview

Authorizes Maricopa County to submit a question to the ballot to extend the county's jail excise tax for 20 years.

History

Laws 1998, Chapter 225 authorized Maricopa County to seek voter approval for a jail excise tax to finance construction of jail facilities, maintain and operate existing jail facilities and fund certain programs that reduce the expenses associated with jail facilities. The jail tax was authorized, after final approval of the voters, to continue in effect for 9 years or until $900,000,000 was collected.

Laws 2002, Chapter 226 allowed Maricopa County to extend the jail tax for a period of 20 years after the initial tax expires, if approved by the voters. Maricopa County voters approved Proposition 411 in 2002, authorizing an extension of the jail tax for 20 years upon the expiration of the 1998 tax. The current jail tax is set to expire in 2027.

Provisions

1. Allows the Maricopa County Board of Supervisors to adopt a resolution prior to the expiration of the jail facilities excise tax that calls for a countywide general election to authorize the levy of a jail tax. (Sec. 2)

2. States that if the jail tax is approved by the voters, the county can levy the tax at a rate of no more than 4% of the transaction privilege tax. (Sec. 2)

3. Authorizes the Board of Supervisors to decrease the rate of the tax. (Sec. 2)

4. Prescribes the following requirements for the Board of Supervisor's resolution:

a) must include a statement of the taxes collected and an accounting of the budgeting of those revenues;

b) must include a projection of the anticipated taxes to be collected annually if the tax is approved by the voters;

c) must identify the projects, programs and categories expenditures are contemplated and estimated taxes to be expended for each; and

d) be printed in the ballot proposition publicity pamphlet. (Sec. 2)

5. Specifies that the jail tax can be levied beginning on the month following the expiration of the current jail excise tax and for a period not to exceed 20 years. (Sec. 2)

6. Instructs the State Treasurer to transmit the net revenue collected each month to the Maricopa County Treasurer. (Sec. 2)

7. Authorizes the Maricopa County Treasurer to disburse jail tax revenues only to:

a) finance construction or renovation of adult and juvenile jail facilities;

b) maintain and operate adult and juvenile jail facilities; and

c) fund and implement other programs designed to reduce the expense of adult and juvenile jail facilities. (Sec. 2)

8. States Maricopa County must maintain its support of adult and juvenile jail facilities. (Sec. 2)

9. Requires Maricopa County to pay in the first fiscal year the tax is levied, an amount equal to the amount paid under the current jail tax in the preceding fiscal year, adjusted by the percentage change in the GDP price deflator from the preceding fiscal year. (Sec. 2)

10. Mandates that Maricopa County pay, for each fiscal year the jail tax is levied, an amount equal to the amount paid in the preceding fiscal year, adjusted by the percentage change in the GDP price deflator from the preceding fiscal year. (Sec. 2)

11. Defines GDP price deflator and jail facility. (Sec. 2)

12. Repeals this act on January 1, 2028, if, as of that date, the tax has not been approved by the voters. (Sec. 3)

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16.                   SB 1144

17. Initials JH           Page 0 Caucus & COW

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