Budget & Taxes

One-page primer on the expenditure limit including information on: calculation, modification, penalties and history.

More detailed overview on the expenditure limit, including statutory and constitutional references.

Background, materials, and key takeaways from previous county propositions to permanently adjust the county’s expenditure limit.

Links to relevant constitutional and statutory sections related to the expenditure limit. Includes references and summaries of the legislative changes for each section.
Includes history of various legislative changes to county expenditure limits through permanent or session law.

Includes summaries and references for Arizona Attorney General Opinions related to county expenditure limit issues.

Links to resources describing statutory requirements, template resolution and publicity pamphlet language and timelines for permanent base adjustments.

Links to resources from the Auditor General & CSA on completing & filing the AELR. Also includes statutory timeline.