Cost of Living

$70 M⁠i⁠ll⁠i⁠on on Paper, $610 M⁠i⁠ll⁠i⁠on ⁠i⁠n Prac⁠t⁠⁠i⁠ce

By: Paul Parisi / August 28, 2026

Paul Parisi

Arizona State Director

Cost of Living

August 28, 2026

History was made in 1978 when California voters launched the modern tax revolt by approving Proposition 13, which limited increases in property taxes. Arizona followed in 1980 with voter-approved Proposition 106, which placed limits on county spending, generally capping counties at their base-year spending with annual adjustments for population growth and inflation.

Pima County currently has the highest property tax rate of any county in Arizona, at roughly 0.65%, compared with about 0.48% in Maricopa County, the state’s largest.

In a 4–1 vote, the Pima County Board of Supervisors placed Proposition 425 on the November 2026 ballot. The measure would raise the county’s 1980 base expenditure limit by $70 million — a roughly 75% increase over the original base.

That $70 million is the number that appears in the ballot language. But because the expenditure limit compounds with population and inflation adjustments each year, Pima County’s own ballot pamphlet shows the actual increase to the county’s fiscal year 2027–2028 spending limit is closer to $610 million.

The statutory ballot text states the $70 million baseline figure, but it does not separately state the $610 million cumulative effect once the formula’s adjustments are applied.

Pima County voters can review the full ballot pamphlet and fiscal impact analysis before casting a vote on Proposition 425.