Official Web Site of the City of Phoenix

City of Phoenix Enterprise Zone

Enterprise Zone Property Tax Reduction Benefit

Eligibility

• Business must be manufacturing.
  
• Business must be an independently owned and operated small businesses, meaning less than $4 million in gross receipts or with fewer than 100 employees at the zone location.
• Minority and woman-owned business can be any size.

To qualify, business must make minimum of $2 million investments in fixed assets in zone. Fixed assets are land, building and equipment. Investments must have been put in place after December 31,1995. Investments can be cumulative.

Tax Benefit

An EZ business may qualify for a reclassification of real and personal primary property tax from Class 1 (25% assessment) to Class 6 (5% assessment) for five years.

Process

• Company is responsible for gathering all information, preparing and filing forms, and maintaining records.
  
• Must be certified by Arizona Department of Commerce as being engaged in manufacturing, provide proof of investment, substantiate size or ownership. Forms are available from CED or Commerce.
  
• Tax reclassification is effective for tax year beginning January 1 the following year.

---

Location is Everything!	Where are the Entreprise Zones?	EZ Benefits	Final Authority and Applications
Get in the Zone. Enterprise Zone, that is...	Confirm your Address Fast!	City of Phoenix Contact	Contact Us

---

City of Phoenix Community & Economic Development Department 200 West Washington Street, 20th Floor Phoenix, Arizona 85003

Call: 602.262.5040 Fax: 602.495.5097 TTY: 602.534.3476 Email: business@phoenix.gov

The city of Phoenix provides accessibility to information, participation, services and employment for persons with disabilities. This guide may be made available in the following alternative formats: large print, braille or audio-tape by calling (602) 534-CITY (2489).