Forming a Fire District

Formation of a fire district occurs as follows:

• An impact statement is submitted to the Board of Supervisors, along with a check or bond to cover the County’s expenses in the event the district is not formed. The impact statement contains a description of the boundaries of the proposed district along with a detailed and accurate map; an estimate of the assessed valuation within the proposed district; an estimate of the change in property tax liability for a typical resident that will result if the district is established; a list of benefits that will result from the proposed district; a list of injuries that will result from the proposed district (for example, taxes where none currently exist); a scope of services for the first five years after establishment; and the names, addresses and occupations of the proposed members of the district’s organizing board of directors (only 3 members may serve on the district’s organizing board).
• The Board of Supervisors sets a hearing on the impact statement and mails notice of the hearing to each property owner of record in the proposed district. Notice of the hearing is also published twice in the newspaper and posted in three conspicuous public places within the proposed district.
• The Board of Supervisors holds a hearing on the impact statement and if it determines that the public health, comfort, convenience, necessity or welfare will be promoted, it approves the impact statement and authorizes circulation of a petition for establishment. However, if the Board denies authorization to circulate the petition, a similar request may not be refiled with the Board until after six months from the date of the Board’s denial.
• A petition of property owners is circulated. Proponents of the district have one year from the date the Board authorizes circulation of the petition in which to obtain the necessary signatures and file the petition.
• The petition is turned into the Board of Supervisors, which sets a hearing to consider establishment of the district not less than 10 nor more than 30 days from official receipt of the petitions. Prior to the hearing, the County Assessor verifies the petitions. If the petitions contain the requisite number of signatures for property owners and represent more than one-half of the total assessed value in the proposed district, the Board of Supervisors establishes the district. Within 10 days of the Board’s approval, the Order of Establishment is recorded with the County Recorder and the district is created 30 days following the Board’s decision to establish it. The Board’s decision is final, but may be appealed to the Superior Court.
• Upon establishment of the district, the County will request taxing authority for the District from the Arizona Department of Revenue* and will also submit the necessary paperwork to the U.S. Justice Department for election purposes. The bond that was submitted with the impact statement is returned to the proponents of the district, and the cost of establishing the district is charged to the new district.

*A.R.S. §42-17257 requires that information regarding the establishment of a new taxing jurisdiction be filed with the Arizona Department of Revenue no later than November 1 of the year preceding the year in which taxes are to be levied. If the Board of Supervisors expects to hold a hearing on establishment for a new district after that date, but prior to February 15 of the next year, it may request an extension of the notification deadline. However, the Department of Revenue is prohibited from extending the notification deadline beyond February 15 of the year in which taxes are to be levied.

For questions about the establishment of a fire district, please contact: Special Districts Coordinator