A Community Facilities District (CFD) is a special taxing district that allows the financing of the installation, operation and maintenance of public improvements such as roads, water and wastewater facilities, flood control and drainage projects.  The Arizona Community Facilities District Act became effective in 1988 with Title 48 of the Arizona Revised Statutes.  Many Arizona communities such as Scottsdale, Surprise, Peoria, Buckeye, Mesa and Goodyear have utilized CFDs to finance the installation and maintenance of infrastructure for specific communities. The bonds associated with the CFDs become the responsibility of the property owners who benefit from the infrastructure improvements.  CFD property tax rates vary by year depending on the levy needed to cover debt service requirements. CFDs will appear under the Special District section of your Maricopa County property tax statement.


Community Facilities Districts were formed for the purpose of acquiring and improving public infrastructure in specified land areas.  As special purpose districts and separate political subdivisions under the Arizona Constitution, the Districts can levy taxes and issue bonds independently of the City.  Property owners in the designated areas are assessed for District taxes and thus for the cost of operating the Districts.  The City Council serves as the Board of Directors; however, the City has no liability for the Districts' debt.  Although it is legally separate from the City, the Districts are reported as if it is part of the primary government because the District's governing body is substantively the same as the governing body of the City and management of the City has operational responsibility for the Districts.

Did you need information on a specific CFD or Special Assessment in Goodyear?

Please see our frequently asked questions.

 Do you have a question about a CFD or Special Assessment on a property in Goodyear?

Please use our information request form.