Special Taxing Districts

Special taxing districts are established under Arizona Revised Statutes, Title 48, as political subdivisions of the state. They are governed by an elected board. Additional statutory information is available at the Arizona Legislature website.


The Process

The process to create a district is citizen-driven. Property owners are encouraged to talk with their neighbors to determine the level of support for a proposed district.

Special Districts County Map 

Special District Governing Board

For a Special District to update contact information/governing board member name, please email board@cochise.az.gov.


Resource Manual