Arizona Proposition 310, Sales Tax for Fire District Funding Measure (2022)

Arizona Proposition 310
Election date November 8, 2022
Topic Taxes
Status d Defeated
Type State statute	Origin State legislature

Arizona Proposition 310, the Sales Tax for Fire District Funding Measure, was on the ballot in Arizona as a legislatively referred state statute on November 8, 2022. This measure was defeated.

A "yes" vote supported creating a 0.1% sales tax for 20 years to provide funding for the state's fire districts.

A "no" vote opposed creating a 0.1% sales tax for 20 years to provide funding for the state's fire districts.

Election results

Arizona Proposition 310
Result		Votes	Percentage
Yes		1,144,495	48.20%
No		1,230,042	51.80%

Results are officially certified.

Source

Overview

How would revenue from the proposed sales tax have been used?

Proposition 310 was designed to enact a 0.1% sales tax for 20 years — January 1, 2023, through December 31, 2042 — and deposit revenue from the tax into a Fire District Safety Fund.

The Arizona State Treasurer would have been required to distribute revenue from the Fire District Safety Fund to individual fire districts at the end of each month.

Proposition 310 would have provided a formula for distributing funds each month: first, in proportion to each district's total property value (but not more than 3% of the total distribution); second, for those districts that received less than 3% in the first distribution, the first step would repeat; and third, any remaining revenue would be distributed equally between the districts.

What is a fire district in Arizona?

See also: Fire districts in Arizona

In Arizona, a fire district is a special taxing district with an elected three- or five-person board. Districts are political subdivisions that are independent of local governments. These are different from fire departments, which are part of a municipal government. Districts receive property tax revenue to hire employees and purchase equipment, land, and buildings to provide fire protection-related and paramedic services.

Text of measure

Ballot title

The official ballot title was as follows:

“

Proposition 310 Referred to the people by the legislature relating to taxation benefitting fire districts Official Title Amending Title 42, Chapter 5, Article 1, Arizona revised statutes, by adding section 42-5010.02; amending Section 42-5155, Arizona revised statutes; amending Title 48, Chapter 5, Article 1, Arizona revised statutes, by adding section 48-825; relating to taxation benefitting fire districts. Descriptive Title The law would establish a fire district safety fund to be funded via an increase of one-tenth of one percent to the state’s transaction privilege (sales) and use tax from January 1, 2023 through December 31, 2042.

”

Ballot summary

The official ballot summary was as follows:

“

A “YES” vote shall have the effect of establishing a Fire District Safety Fund; increasing the Transaction Privilege (Sales) and Use Tax by onetenth of one percent from January 1, 2023 through December 31, 2042 to pay for the Fund; and distributing monies from the Fund to fire districts on a monthly basis. A “NO” vote shall have the effect of retaining existing law on tax rates and funding for fire districts.

”

Full text

The full text of the ballot measure was as follows:

Readability score

See also: Ballot measure readability scores, 2022

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure.

The FKGL for the ballot title is grade level 12, and the FRE is 26. The word count for the ballot title is 83.

The FKGL for the ballot summary is grade level 11, and the FRE is 56. The word count for the ballot summary is 68.

Support

Arizonans for Public Safety Yes on 310 was the campaign in support of the measure.

Supporters

Officials

• State Sen. Paul Boyer (R)

Political Parties

• Pima County Democratic Party

Organizations

• Civic Engagement Beyond Voting

Arguments

• Will Humble, executive director for the Arizona Public Health Association: “Not every single one of them, but almost all the rural fire districts that do emergency medical services are badly underfunded. A lot of times it’s just volunteers. Their equipment is old, nonfunctional or nonexistent.”
• State Sen. Paul Boyer (R-20): "Arizona’s 144 fire districts are in the midst of a serious, but largely unknown crisis — a shortage of manpower, equipment and resources our state can and should address to keep residents and visitors safe. ... SCR 1049 will give Arizona voters the opportunity to solve this crisis with a single vote. It will allow us to tangibly improve public safety with minimal impact to household budgets. And it will help fire districts — largely ignored by the federal government when it came to pandemic relief funding — a way to cope with the surging fuel costs, higher equipment costs, and higher insurance costs brought on by COVID-19 and inflation. In fact, this future ballot proposition may very well have a greater impact on saving people’s lives than anything else the Legislature has done during the entire 2022 legislative session."
• Don Jongewaard, Executive Vice President of the Professional Fire Fighters of Arizona: "This temporary tenth-of-a-penny increase in the state’s sales tax will generate about $150 million annually for the state’s fire districts. These increased resources will take the pressure off our fire fighters and paramedics, and help ensure they have the equipment and training they need to provide fire, emergency and medical services to residents and travelers. As most of you already know, many of the state’s fire districts are strapped for funding and short of manpower, equipment and training."
• Patrick Moore, president of the Arizona Fire District Association: "Arizona’s Firefighters and the Fire Districts that provide fire and emergency medical services need your help. The firefighters are battling to maintain staffing levels at an safe and acceptable level. Staffing levels directly impact our firefighters ability to safely and effectively respond to medical emergency, motor vehicle collisions, house fires and wilfdfires throughout our State. In most fire districts the number of firefighters on duty in 2022 is considerably less than our staffing levels in 2008. This 1/tenth-of-a-penny increase in the state’s sales tax will generate approximately $150 million annually for the state’s fire districts. The Prop 310 funding will help ensure firefighters and emergency responders have the equipment and training needed to provide the basic fire, emergency and medical services to our residents and travelers. Simply put, firefighters will be able to answer the call for help throughout our State."

Opposition

Opponents

Political Parties

• Republican Party of Arizona

Organizations

• Americans for Tax Reform
• Arizona Free Enterprise Club
• Goldwater Institute

Arguments

• Arizona Free Enterprise Club: "If enacted, all Arizona taxpayers would be forced to subsidize 1.5 million other Arizona taxpayers despite already paying taxes for fire and emergency services in their own communities. This is not only redistributive, but it’s unfair. And that’s not the only problem. This policy is essentially a bailout for fire districts who have recklessly and wastefully spent taxpayer money. Having Arizona’s taxpayers indiscriminately subsidize districts that are not good stewards of taxpayer money is a perverse incentive."
• Aimee Yentes, vice president of Government Affairs, Arizona Free Enterprise Club: "To the average voter, this may not sound like a big deal. After all, firefighters provide an important service that keep people and their property safe. But this is terrible policy that would set a horrible precedent. Prop 310 would force Arizona taxpayers who already pay for city fire and EMS services to subsidize 1.5 million other Arizona taxpayers in the state. This is redistributive and unfair. Additionally, Prop 310 is a bailout for fire districts who have irresponsibly spent taxpayer money. Forcing responsible districts to subsidize the few irresponsible districts creates a perverse incentive."

Campaign finance

See also: Campaign finance requirements for Arizona ballot measures

The campaign finance information on this page reflects the most recently scheduled reports processed by Ballotpedia, which covered through December 31, 2022.

Arizonans for Public Safety Yes on 310 was the campaign in support of the measure.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$475,569.65	$0.00	$475,569.65	$474,862.03	$474,862.03
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00

Support

The following table includes contribution and expenditure totals for the committees in support of the measure.

Committees in support of Proposition 310
Committee	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Arizonans for Public Safety Yes on 310	$475,569.65	$0.00	$475,569.65	$474,862.03	$474,862.03
Total	$475,569.65	$0.00	$475,569.65	$474,862.03	$474,862.03

Donors

The following were the top donors who contributed to the support committees.

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
PFFA PAC	$77,498.00	$0.00	$77,498.00
International Association of Firefighters	$50,000.00	$0.00	$50,000.00
Support Arizona Fire Districts	$47,667.00	$0.00	$47,667.00
Arizona Fire Districts PAC	$25,000.00	$0.00	$25,000.00
United Sun Cities Firefighters, FIRE-PAC	$23,500.00	$0.00	$23,500.00

Opposition

Ballotpedia did not identify ballot measure committees registered to oppose the ballot measure.

Methodology

To read Ballotpedia's methodology for covering ballot measure campaign finance information, click here.

Background

Fire districts in Arizona

As of April 5, 2022, there were 141 active fire districts in Arizona, according to the state Department of Forestry and Fire Management. AZGeo Data Hub, the state's geospatial data website, provides a map of where fire districts are located. You can view the map here.

In Arizona, a county board of supervisors must levy a property tax within a fire district's boundaries. The tax amount is based on the district's annual budget, but the amount cannot exceed the lesser of:

• (a) $33.75 per $100,000 of assessed value in 2022 or $35.000 per $100,000 of assessed value in 2023 and thereafter or
• (b) the previous years amount multiplied by 108%.

Voters within the district's boundaries can vote to enact a higher property tax for the district.

Referred statutes on the ballot in Arizona

From 1985 to 2020, the state legislature voted to refer 15 statutes to voters, who approved 11 and rejected four. The following table provides information on legislatively referred state statutes in Arizona from 1985 to 2020:

Referred statutes on the ballot in Arizona, 1985-2020
Total number	Approved	Percent approved	Defeated	Percent defeated	Even-year average	Even-year median	Even-year minimum	Even-year maximum
15	11	73.3%	4	26.7%	0.8	0.5	0	4

Path to the ballot

See also: Legislatively referred state statute

In Arizona, the state Legislature can refer a statute to the ballot. A simple majority vote was required in each legislative chamber.

The ballot measure was introduced into the Legislature as Senate Concurrent Resolution 1049 (SCR 1049) during the 2022 legislative session. Prior to SCR 1049, the group Support Arizona Fire Districts filed a ballot initiative that would have enacted similar legislation.

The House of Representatives voted 34-25 to pass an amended SCR 1049 on June 22. The Senate voted 25-3 to pass the resolution on June 23, 2022. With approval in both the House and Senate, the proposal was referred to the ballot for the election on November 8, 2022.

Vote in the Arizona House of Representatives June 22, 2022
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 31  a
	Yes	No	Not voting
Total	34	25	1
Total percent	56.66%	41.66%	1.66%
Democrat	28	0	1
Republican	6	25	0

Vote in the Arizona State Senate June 23, 2022
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 16  a
	Yes	No	Not voting
Total	25	3	2
Total percent	83.33%	10.00%	6.67%
Democrat	12	0	2
Republican	13	3	0

How to cast a vote

See also: Voting in Arizona

Click "Show" to learn more about current voter registration rules, identification requirements, and poll times in Arizona.

How to cast a vote in Arizona

Poll times In Arizona, all polling places are open from 6:00 a.m. to 7:00 p.m. local time. An individual who is in line at the time polls close must be allowed to vote. Registration Check your voter registration status here. To vote in Arizona, one must be a citizen of the United States and a resident of an Arizona county. A voter must be 18 years or older on or before Election Day. To be eligible to vote in an election one must register at least 29 days prior to the election. Individuals can register online, in person at the county recorder's office, or by mail. Automatic registration Arizona does not practice automatic voter registration. Online registration See also: Online voter registration Arizona has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registration Arizona does not allow same-day voter registration. Residency requirements Arizona law requires 29 days of residency in the state before a person may vote. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States On March 30, 2022, Governor Doug Ducey (R) signed HB2492 into law. HB2492 requires that voters submitting registration forms not produced by the U.S. Election Assistance Commission submit proof of citizenship along with their registration forms. In the case of registration forms produced by the U.S. Election Assistance Commission, HB2492 requires election officials to "use all available resources to verify the citizenship status" of applicants. Should officials be unable to verify a voter's citizenship status, that voter will be barred from voting in a presidential election or by mail in any election, pending submission of proof of citizenship. Should officials determine that a voter is not a citizen, officials will be required to forward the registration application to the county attorney and the attorney general for investigation. Officials who fail to comply with these requirements are guilty of a Class 6 felony. Verifying your registration The site Voter View, run by the Arizona Secretary of State's office, allows residents to check their voter registration status online. Voter ID requirements Arizona requires voters to present photo identification or two forms of non-photo identification while voting. The following were accepted forms of identification as of March 2023: Click here for the Arizona Citizens Clean Elections Commission's page on accepted ID to ensure you have the most current information. Voters can present one of the following forms of ID that contain the voter’s photograph, name, and address: Driver’s license U.S. federal, state, or local government-issued ID, issued with printed name and address Arizona ID card Tribal enrollment card or other form of tribal ID If a voter does not have one of the above forms of ID, the voter can present two of the following forms of ID that contain the voter’s name and address: Utility bill in the voter's name Bank or credit union statement that is dated within 90 days of the date of the election Valid Arizona vehicle registration Arizona vehicle insurance card Indian census card Property tax statement Recorder's certificate or voter registration card Tribal enrollment card or other tribal ID Valid U.S. federal, state, or local government-issued ID with a printed name and address or Any mailing in the voter's name that is labeled "official election material"   Additionally, if a voter presents photo ID that does not list an address within the precinct in which he or she wants to cast a vote, that person may present the photo ID with one non-photo identification material from the second list above. The identification material should include the voter’s address.

See also

2022 measures

• 2022 ballot measures
• Taxes on the ballot
• 2022 legislative sessions

Arizona

• Arizona ballot measures
• Arizona ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• Senate Concurrent Resolution 1049