Maricopa supervisors vote to place 20-year jail facilities sales tax on 2026 ballot

The Maricopa County Board of Supervisors on Jan. 1 adopted a resolution calling for a November 3, 2026 ballot measure to continue a jail facilities excise tax at the existing rate of one-fifth of one cent.

County staff said the tax, in place since 1998, pays for detention operations, correctional health services, adult and juvenile probation, capital projects and related technology and emergency management. “This one-fifth cent of a sales tax will generate an estimated $288,000,000 in FY26,” said Zach Shura, assistant county manager for elections and external affairs, and staff later projected roughly $313,000,000 in the first year if a replacement levy began collection after the current tax expires in March 2027.

The board’s action followed a presentation from staff and the clerk’s reading of a resolution prepared under the authority of recently enacted state law. Staff cited SB1144 and related provisions of the Arizona Revised Statutes that permit the board to place a 20-year continuation of the tax on the ballot. Shura told the board that an outside consultant’s review of FY23 detention fund expenses found that about 99% of those expenses are mandated by law, court order or constitutional provision.

Supervisor Galvin, explaining his vote, called the measure “one of the most important votes that we take this year” and said he would vote yes to support law enforcement and public safety. Supervisor Gallardo praised members of the citizen-led Public Safety Funding Committee and said continued levy revenue helps support efforts to reduce recidivism and provide reentry and correctional health services; he voted aye. Vice Chair Lesko read findings from the committee’s consultant, saying the maximum property tax rate would be insufficient to replace the revenue and that not placing the measure on the ballot “would result in the largest fiscal disruption the county has realized since the 2008 great recession,” and he voted aye.

Chair Brophy McGee framed the vote as a public safety decision and cast the final affirmative vote. The clerk announced the resolution adopted by a 4–0 vote with Supervisor Stewart absent.

Before the vote the clerk read the resolution language specifying that a yes vote would approve a dedicated transaction privilege tax at the rate allowed under ARS 42-6 109.02 (one-fifth of one cent) for up to 20 years to be used for construction, renovation, maintenance and operation of adult and juvenile jail facilities and related programs. The resolution incorporates attachments summarizing taxes previously collected under the existing levy and projections of anticipated revenue and uses.

One member of the public, Diane Barker, spoke in favor of placing the measure before voters but said she was "not educated on it" and urged the board to proceed so the county can maintain its facilities. County staff said the detention fund is funded roughly 50–60% by the jail excise tax, with the remainder coming from maintenance-of-effort transfers from the general fund required by prior legislation.

The board also approved earlier procedural agenda items by voice vote before turning to the jail tax. After the resolution vote the chair adjourned the special meeting.

What’s next: The county elections director will prepare final ballot language and publicity pamphlets in accordance with state law; the measure will appear on the Nov. 3, 2026 general election ballot if the county follows the resolution and statutory requirements.