What type of taxation does the Arizona Constitution allow counties to impose?

The Arizona Constitution specifically grants counties the authority to impose property taxes. This type of taxation is a significant revenue source for local governments, enabling them to fund essential services such as education, public safety, infrastructure, and other community needs. Property taxes are levied based on the assessed value of real estate, and they contribute directly to local governance and operations.

While other forms of taxation, such as income, sales, or luxury taxes, may be imposed by different levels of government, in Arizona, the scope of county taxation is primarily focused on property taxes. This framework ensures that local governments have the means to support their communities through stable and predictable revenue derived from property ownership.