Proposition 413 (2026): County jail facilities sales tax

Election: November 3, 2026
Jurisdiction: Maricopa County
Status: Pending as of October 23, 2026
Legislative source: Maricopa County Board of Supervisors Resolution (January 5, 2026)

What the proposition proposes

A countywide proposal to replace an expiring dedicated jail facilities excise tax at the same rate, with authorization lasting no more than 20 years.

At a glance

• Maricopa County replacement jail facilities tax.
• Rate: 0.2%, the same rate as the existing tax scheduled to expire in March 2027.
• Maximum replacement term: 20 years. The County may reduce the rate during that period.

What a yes or no vote means

What the law currently does

Maricopa County has levied a 0.2% jail facilities excise tax since 1998. The current authorization is scheduled to expire in March 2027. The proposal is not a new additional 0.2 percentage points on top of that existing rate.

Important legal and implementation details

• The County identifies allowed uses including building or renovating adult and juvenile detention facilities, maintaining and operating them, and programs intended to reduce their costs.
• The resolution reports an estimated $313 million in collections in the first full fiscal year and assumes 4.7% annual increases thereafter. These are County forecasts, not observed receipts.
• The ballot question asks voters about replacement authorization; it does not allocate a fixed dollar amount to each facility or program.

Provisions that deserve closer attention

Arizona Laws 2025, Chapter 155 (SB 1144), authorized the County to request voter approval for a replacement jail facilities transaction privilege tax.

Permitted purposes include:

• Construction and renovation of adult and juvenile jail facilities.
• Maintenance and operation of those facilities.
• Programs designed to reduce adult and juvenile detention facility costs.

The replacement levy would begin the month after the existing tax expires and could last no more than 20 years.

The County would also be required to maintain a specified level of general-fund support for adult and juvenile jail facilities, adjusted under the statutory formula.

The Maricopa County Board of Supervisors adopted the election resolution on January 5, 2026.

This is a countywide transaction privilege tax measure, not a municipal property-tax bond.

How this could affect West Valley communities

The measure is countywide, so it applies to taxable transactions throughout Maricopa County, including the OWVAZ West Valley cities. Decisions about detention facilities and spending would remain county decisions, not municipal bond projects.

Distinguishing state, county and city effects

The tax applies to qualifying taxable transactions across Maricopa County, including transactions in West Valley communities when the levy applies.

Decisions about county detention facilities, correctional programs and related spending are county-level decisions.

The measure does not dedicate a specified amount to Avondale, Tolleson, Surprise, Buckeye or any other individual municipality.

It should also not be confused with Avondale’s Proposition 418, which concerns a separate municipal bond proposal.

Financial and administrative considerations

The County projects approximately $313 million for the initial full fiscal year. At a 0.2% tax, the rate equals 20 cents on a $100 taxable purchase when the tax applies. Actual taxes depend on transaction classifications and the tax base.

What is known, and what is not

The County’s official publicity pamphlet reports $3,254,764,452 collected through the existing jail facilities tax from March 2007 through November 2025.

For the proposed replacement, the County forecasts approximately $313 million from July 2027 through June 2028, the estimated first full fiscal year of collections.

The County then assumes 4.7% annual growth in the taxable transaction base.

These are County projections, not guaranteed receipts.

At a rate of 0.2%, a qualifying $100 taxable purchase produces $0.20 in county tax, the same rate as under the expiring levy.

The County’s projected use categories include adult corrections, correctional health, probation, juvenile corrections, facility maintenance and supporting functions. Those projections are not individual appropriations fixed by the ballot.

Unresolved questions and records to examine

• What amount from the proposed tax is budgeted for construction versus operations and programs?
• What oversight and public spending reports would the County publish?
• How sensitive are the $313 million and 4.7% growth assumptions to changing taxable sales?

Official pamphlet reference: Proposition 413, printed page 5.

Source distinction: The ballot text and legislative or county documents are official sources. The local-impact discussion and open questions are OWVAZ analysis, not a stated government promise or verified spending outcome.

Not a ballot recommendation: This article explains the measure and its potential effects. It does not recommend a YES or NO vote.

Evidence needed for local verification

Relevant records include actual annual tax collections, detention fund expenditures, jail construction plans, facility maintenance costs, county general-fund contributions and the results of programs intended to reduce detention costs.

Future reporting should compare observed tax receipts against the County’s $313 million projection and subsequent growth assumptions.