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ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

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Economic Estimates Commission

The Economic Estimates Commission is responsible for estimating Arizona’s personal income and the percent change in the per capita personal income for each fiscal year.  The Commission also determines the maximum amount that is expected to be available for legislative appropriations from state tax revenues along with calculating the required appropriation to or transfer from the budget stabilization fund for each fiscal year.  Additionally, the Commission calculates the expenditure limits for counties, cities and towns, community colleges, and the aggregate expenditure limitation for all school districts.

The Economic Estimates Commission consists of three members including the Director of the Department of Revenue or the director’s designee, who serves as chairman and two persons knowledgeable in the field of economics, with one appointed by the President of the Senate and one appointed by the Speaker of the House of Representatives for two-year terms. Questions to the commission staff can be sent to [email protected]

 


 

Expenditure Limits

 

  Cities/
Towns
Cities/Towns with Annexations Counties community Colleges Aggregate School Districts Revisions
FY23/24 Preliminary Included in Preliminary Preliminary Preliminary    
FY22/23 Final Included in Final Final Final Final  
FY21/22 Final Included in Final Final Final Final  
FY20/21 Final Included in Final Final Final Final  
FY19/20 Final Included in Final Final Final Final  
FY18/19 Final Final Final Final Final  
FY17/18 Final Included in Final Final Final Final  
FY16/17 Final Final Final Final Final  
FY15/16 Final Final Final Final Final  

 

Expenditure Limit Inflation Factors: Estimates

The Department of Revenue provides estimated expenditure limit inflation factors two times per year, in the months of March and October. These estimates can be used to calculate future estimated expenditure limits. The Department of Revenue does not assist in calculating the Alternative Expenditure Limitation (Home Rule Option). If you have questions regarding how to calculate the Alternative Expenditure Limitation, please visit the League of Arizona Cities and Towns at https://www.azleague.org or contact Tom Belshe at [email protected] or Lee Grafstom at [email protected].

Expenditure Limit Inflation Factor Estimates - March 2022

Expenditure Limit Inflation Factor Estimates - October 2022

 

Personal Income Estimates

  • Preliminary (FY2023/24 January)
  • Preliminary (FY2023/24 November)
  • Final (FY2022/23 March)
  • Preliminary (FY2022/23 January)
  • Preliminary (FY2022/23 November)
  • Final (FY 2021/22 March)
  • Preliminary (FY2021/22 January)
  • Preliminary (FY2021/22 November)
  • Final FY2020/21
  • Preliminary Estimates FY 021/22 (November 2020)
  • Preliminary Estimate FY 2020/2021(January 2020)
  • Final Estimate FY 2019/20 (March 2019)
  • Final Estimate FY 2018/19 (March 2018)
  • Final Estimate FY 2017/18 (March 2017)
  • Final Estimate FY 2016/17 (March 2016)
  • Final Estimate FY 2015/16 (March 2015)

Budget Stabilization Fund

  • Fiscal Year 21/22 Calculations
  • Fiscal Year 20/21 Calculations
  • Fiscal Year 19/20 Calculations
  • Fiscal Year 18/19 Calculation 
  • Fiscal Year 17/18 Calculation
  • Fiscal Year 16/17 Calculation
  • Fiscal Year 15/16 Calculation
  • Fiscal Year 14/15 Calculation
  • Fiscal Year 13/14 Calculation

 

Meetings

 

Meeting Type Data and Time Location Agenda Minutes
Public Hearing January 10, 2023, 3:30PM Virtual EEC Agenda Meeting Minutes
Public Hearing November 15, 2022, 3:00PM Virtual EEC Agenda Meeting Minutes
Public Hearing May 25, 2022, 1:30PM Virtual EEC Agenda Meeting Minutes
Public Hearing March 31, 2022, 2:00PM Virtual EEC Agenda Meeting Minutes
Public Hearing February 24, 2022, 1:30PM Virtual EEC Agenda Meeting Minutes
Public Hearing January 13, 2022, 1:00PM Virtual EEC Agenda Meeting Minutes
Public Hearing November 05, 2021, 4:00PM Virtual EEC Agenda Meeting Minutes
Public Hearing May 24, 2021, 3:00PM Virtual EEC Agenda Meeting Minutes
Public Hearing March 29, 2021, 3:30PM Virtual EEC Agenda Meeting Minutes
Public Hearing February 24, 2021, 3:00PM Virtual EEC Agenda Meeting Minutes
Public Hearing January 8, 2021, 2:00PM Virtual EEC Agenda Meeting Minutes
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(602) 255-3381
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Phoenix, AZ 85007
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