Smaller Arizona counties may redirect limited revenue to pay bills

Covered counties may choose any county revenue source to pay county bills, even if other laws restrict its use. This permission covers Arizona counties with fewer than 250,000 residents according to the 2020 United States census. A county may redirect no more than $1.25 million away from the purposes of the revenue sources. Available sources include money from countywide taxing districts whose board of directors is the county board of supervisors. The permission applies to fiscal year 2026–2027.

Every covered county must tell the director of the Joint Legislative Budget Committee whether it used revenue for another purpose under this permission. The reporting duty covers every Arizona county with fewer than 250,000 residents according to the 2020 United States census. If a county used this permission, its report must identify the revenue source and the amount it intends to use in fiscal year 2026–2027. The report is due on or before October 1, 2026.