The state of Arizona imposes a five percent retail sales tax. Goods sold within the City of Tucson are taxed an additional two percent. Non-restaurant foods and prescription drugs are exempt from both.

A personal income tax is levied on residents and non-residents earning income in Arizona. The property tax is calculated by applying an assessment ratio to property's Full Cash Value to determine Assessed Value. (Realistically, Full Cash Value = 80-85% of the property's market value.)

The assessment rate for owner occupied homes is ten percent. The property tax rate per $100 is then applied to the assessed value.

Typical property tax for an owner occupied residence within the Tucson city limits, in School District #1 (per $100 assessed valuation) was $10.29 in 1990 and $12.67 in 1992.

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