Download Citizens Guide in MS Word format here. The Town of Carefree levies no property tax. Nevertheless, Town residents pay property taxes to several jurisdictions. Most taxing jurisdictions have two rates, a primary and a secondary rate. Primary rates pay for operational expenses.
Secondary rates pay for bonded indebtedness and capital improvement projects.
Maricopa County Flood Control Dist. The assessed value is a percentage of market value, as established by the Maricopa County Assessor. Residential rental property located within the Town is subject to this tax if the property owner has three or more residential rental units within the state of Arizona. However, if the residential rental property owner also has any commercial rental property in the State, then all of the residential rental property within Carefree would be subject to the Town's tax. The Carefree privilege tax is collected by the Arizona Department of Revenue, on behalf of the Town.