local government; 2026-2027

One-year budget flexibility for small Arizona counties

For fiscal year 2026-2027, Arizona counties with fewer than 250,000 people (per the 2020 Census) can use any county revenue source to meet county bills, including funds from countywide special taxing districts the county board oversees. This applies even if other laws usually restrict that money. A county cannot use more than $1,250,000 for purposes other than the original purpose of that revenue. By October 1, 2026, each qualifying county must tell the director of the Joint Legislative Budget Committee whether it used such funds and, if so, name the source and the amount it intends to use in 2026-2027.