Due to an executive order issued by Governor Doug Ducey, a statewide curfew goes into effect on May 31 - June 8 from 8 p.m-5 a.m each day. Click HERE to more.

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 that benefit a specified area.  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. Creation and use of CFD’s to finance public infrastructure is generally brought forward by a Developer for consideration by the City early in the development stage of a new community.  The bonds associated with the CFDs are the responsibility of property owners, so as a community develops, the responsibility for payment of that debt shifts from the developer to the home owner as it is the property owner who benefits from the public infrastructure improvements.  CFD property tax rates vary by year depending on the levy needed to cover debt service requirements and operations and maintenance. 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 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.  Although the City Council serves as the Board of Directors for each independent district, the City has no liability for the debt of any District, nor does any other district have any liability for another district.

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.