top of page
Granite Dells, Prescott, Yavapai County, AZ
Camp Verde Arena, Yavapai County, AZ
Broken Arrow Vista Point, Sedona, Yavapai County, AZ
Sycamore Canyon Road, Yavapai County, AZ
Maughn Ranch, Yarnell, Yavapai County, AZ

HAVE QUESTIONS?

Photography by Mary Baker.

Frequently Asked Questions were sourced from Yavapai County Board of Supervisors Website.

What is the County’s “Expenditure Limitation?

The expenditure limitation is the maximum amount that the County can spend each year. This limit increases each year by an estimate of the growth in the County’s population and inflation is calculated annually by the Arizona Economic Estimates Commission.

Will Proposition 479 increase my property taxes?

Proposition 479 will not raise property taxes or any other county taxes.
The County has lowered its primary property tax rate in 9 out of the last 10 years, and the 2025 rate is lower than the 2015 rate.

How will the County’s Expenditure Limitation change if Proposition 479 is approved by voters?

If Proposition 479 is approved, the County’s “base expenditure limitation”, would be increased by $7,900,000, and the Arizona Economic Estimates Commission would use the new “base expenditure limitation” to calculate all future County expenditure limitations. The increased limitation would begin in fiscal year 2025-2026.

Why is the County asking to adjust the Expenditure Limitation?

The County currently collects monies from federal payments, state payments and existing county taxes and fees that collectively are more than the current expenditure limitation.


Many of these revenues have been growing, over recent years, faster than the growth in the expenditure limitation. For example, state collected sales taxes that are shared with the County grew by 93 percent from fiscal year 2015 to fiscal year 2023, but the County’s expenditure limitation only grew by 32.5 percent during those years. That means that some of the monies received from the state were not spent. The same is true for some other types of monies the County receives.


The County also has expenses for many things that did not exist in 1980, including advanced public safety and search and rescue communications equipment, public facing websites that offer online services, and the equipment and personnel necessary to meet numerous other legal requirements, in addition to ongoing expenses related to public health, safety and welfare, roads and other infrastructure.

When was the last time the County asked voters to increase the Expenditure Limitation?

The County has never asked voters to increase the expenditure limitation.

How is the County’s Expenditure Limitation determined?

The County’s expenditure limitation is based on the County’s “base expenditure limitation” that is the County’s actual spending of local revenues in fiscal year 1979 – 1980. The Economic Estimates Commission, with the assistance of the Arizona Department of Revenue, calculates the expenditure limitation annually based upon an estimate of the growth in the County’s population and inflation.

How will the County’s “base expenditure limitation” change if Proposition 479 is not approved?

Yavapai County’s base expenditure limitation will remain equal to its actual spending in fiscal year 1979–1980, which was $11,175,381.

What is the County’s “Base Expenditure Limitation”?

The County’s “base expenditure limitation” is the original amount used, in 1980, as the starting point for all subsequent expenditure limitations for the County. The County’s base expenditure limitation is the amount of “actual county spending of local revenues in fiscal year 1979 – 1980” – $11,175,381.

bottom of page