What is a Community Facilities District?

A community facilities district is a special taxing district that allows the financing of the installation, operation and maintenance of public improvements such as roads, water and sewer facilities, flood control and drainage projects.  Many well-known communities in Scottsdale, Goodyear, Surprise, Peoria, Buckeye and Mesa have utilized CFD’s to finance the installation and maintenance of infrastructure for specific communities. The bonds associated with the CFD’s become the responsibility of the property owners who benefit from the infrastructure improvements.   How can you find out if your property is located in a CFD? And if it is, what are the taxes for the CFD?

 

Superstition Mountains Community Facilities District

 What are the reasons for a Community Facilities District (CFD)?

Community Facilities Districts allow opportunities for developers and municipalities to finance the cost of infrastructure improvements, which are ultimately paid by homeowners who benefit from the improvements. The bonds, typically 25 years in maturity, affect home owners in two ways.  1.) A general obligation bond that results in an ad valorem property tax  and/or  2.)  A special assessment bond and resulting semi-annual lien payment.  The special assessment lien can be pre-paid  while the general obligation bond cannot be pre-paid. The reason for the different bonds is  due to the timing of the access to the funds from each.

The Arizona Community Facilities District Act was passed into law in Sept. 1988 and covers such improvements as water and sewer facilities, roads, parks, flood control and drainage projects. The law was patterned after similar legislation in California and Florida that addresses the burden of costly public infrastructure without being overly burdensome on the city or town. CFD’s are appealing to developers are they are required to provide  low-interest, long-term, tax-exempt financing, and cities find them favorable because they are a form of off-balance sheet financing and don’t affect a cities’ debt structure.

 Desert Harbor Boat DockAre you part of a special taxing district?

Many homeowners and potential buyers believe that the tax rates are the same for all properties in the same city.  CFD’s will create significant property tax variances within the same city.   Therefore, it is important for a buyer to review the tax bill of their future home to identify any responsibility for repayment of a bond for a CFD.

If you are considering the purchase of a new home, the builder is required to disclose the existence of a Community Facilities District.  This disclosure should also include an estimate of the amount of the taxes and special assessments which will be levied against the property.  For example, Marley Park requires buyers to sign a CFD Disclosure.

To get a better idea of the usage of CFD financing and where they are being used, click on the link below for specific details:

Search for CFD’s

If you are considering a property that is part of a large master planned community with Waterfront lotsattractive amenities, a review of the tax records would be prudent.  For example, Estrella Mountain Ranch in Goodyear, Sundance in Buckeye, Marley Park in Surprise, Vistancia in Peoria, DC Ranch and McDowell Mountain Ranch in Scottsdale and Eastmark in Mesa all have CFD’s and prospective buyers should take this into account.

Do you live in a CFD?

To view the detailed tax bill  for a parcel to see if a property is subject to a CFD, find the parcel number (APN) and then to go the treasurer’s website at: www.treasurer.maricopa.gov   . On the left side at the bottom, you’ll a “Parcel Inquiry” Marley Park Special Tax Districtbutton. Click on the Parcel Inquiry button, enter the APN number  and in the second box under the taxes due you’ll see  a link to View Tax Details.  Click on this and scroll down to Special Tax Districts which is where you’ll see the details for Community Facilities Districts.   This shows the general obligation property tax assigned to the property. Buyers should call the city to confirm the existence of any special assessment lien payment in addition to the ad valorem property tax.

New Field in the Multiple Listing Service (MLS)  for CFD’s

Because CFD’s represent an added tax burden and may be unknown to prospective buyers, there is now a field in the MLS to disclose the existence of a community facilities district.  However, if it does not indicate that there is a CFD, this should not keep a prospective buyer from researching whether a property is located in one. Just a suggestion.

Community Facilities District Field

Lake Communities with Community Facilities Districts

Estrella Mountain Ranch in Goodyear, an amenity rich lake community, has a CFD that is serviced by both general obligation and special assessment bonds.  Again, a review of the detailed tax records and calling the City of Goodyear would be wise.

Edgewater community poolBridgewater and Edgewater, luxury lakefront condominiums in Tempe also belong to a CFD but currently do not show any taxes being paid on them.

If you would like to know if your home is subject to a CFD and need help in reviewing your detailed tax bill, please call me at 480-326-8571 or e-mail me at  gordonbaker@remax.net  for assistance.

If you are a property owner and would like to know the value of your home, click on What’s the Value of My Home.

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$264,500 :: 18442 W WESTERN STAR Boulevard, Goodyear AZ, 85338

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4 beds, 2 baths
Home size: 2,195 sq ft
Lot Size: 6,969 sq ft
Added: 09/12/17, Last Updated: 12/13/17
Property Type: Single Family
MLS Number: 5659342
Community: Estrella Mountain Ranch
Tract: Estrella Mountain Ranch
The price of this listing was last reduced on 12/6/2017 by 0%
Status: Active


Welcome home to this move-in ready Estrella Mountain home with leased solar. Minutes from shopping, lakes, and the recreational facilities, this home is in a great location!Upon entry you're greeted with a large open family room complete with tiled flooring, dining area, and access to the back yard. Left you'll find the kitchen, complete with eat-in dinning, island, built in desk, access to the garage, and the split master suite. The master is spacious and complete with a large bath that has a separate tub and shower, dual vanities, and a large walk in closet. Right of the front door you'll find the 3 additional bedrooms, laundry room, and 2nd bath. Outside you will find an oasis, covered patio, built in BBQ with cover and a pool for your complete backyard party.

Listed with Berkshire Hathaway HomeServices Arizona Properties


Brought to you by Gordon Baker, Remax Alliance Group. Call me today at 480-326-8571, or visit my website at www.myhomeinaz.com/!


$410,000 :: 17671 W REDWOOD Lane, Goodyear AZ, 85338

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3 beds, 3.5 baths
Home size: 2,323 sq ft
Lot Size: 9,147 sq ft
Added: 12/12/17, Last Updated: 12/12/17
Property Type: Single Family
MLS Number: 5697789
Community: PROVINCE AT ESTRELLA MOUNTAIN
Tract: PROVINCE AT ESTRELLA MOUNTAIN
Status: Active


Stunning, exquisitely maintained home with added benefits of SOLAR PANELS (owned) located on a private, fenced lot with ideal Southern exposure. Flexible & functional floor plan provides the perfect fusion of indoor & outdoor living with covered patio and upgraded lot overlooking walking path. Courtyard entry with pavers welcomes you into this delightful great room floor plan which is bright & open with a beautiful built-in media center. Enjoy easy entertaining in the chef's gourmet kitchen which features soft, warm toned cabinets, pull out shelving in all cabinets, upgraded stainless appliances including double ovens, walk in pantry, tile backsplash & gorgeous granite counters. Please click on .....

Listed with Realty ONE Group


Brought to you by Gordon Baker, Remax Alliance Group. Call me today at 480-326-8571, or visit my website at www.myhomeinaz.com/!


$220,000 :: 17615 W CEDARWOOD Lane, Goodyear AZ, 85338

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2 beds, 2 baths
Home size: 1,374 sq ft
Lot Size: 6,534 sq ft
Added: 11/24/17, Last Updated: 12/11/17
Property Type: Condo/Townhouse/Co-Op
MLS Number: 5691388
Community: PROVINCE AT ESTRELLA MOUNTAIN
Tract: PROVINCE AT ESTRELLA MOUNTAIN
Status: Conditional


Arizona is about outdoor living, you can experience it to the fullest in the beautiful home with mountain views. As you enter into the Great Room you'll notice the attention to detail and designer touches throughout. Tile floors in all the right places, kitchen with granite counter tops and includes all the stainless appliances. Split floor-plan offers privacy for you and your guests. Enjoy morning coffee on your front patio or in the spacious back yard. Owned solar for energy savings. Home borders public land.

Listed with West USA Realty


Brought to you by Gordon Baker, Remax Alliance Group. Call me today at 480-326-8571, or visit my website at www.myhomeinaz.com/!


$369,930 :: 18137 W SANTA ALBERTA Lane, Goodyear AZ, 85338

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4 beds, 2 baths
Home size: 2,195 sq ft
Lot Size: 9,583 sq ft
Added: 10/30/17, Last Updated: 12/10/17
Property Type: Single Family
MLS Number: 5680866
Community: Estrella Mountain Ranch
Tract: Estrella Mountain Ranch
The price of this listing was last reduced on 12/6/2017 by 0%
Status: Active


This is a MAGNIFICENT home located walking distance from the LAKE at Estrella Mountain Ranch. North/South exposure. Both ELEGANCE & COMFORT portrayed in this amazing home. It features 4bdrms , 2baths, 3car garage, RV gate, MOUNTAIN VIEWS & back yard that is a true piece of PARADISE! Full of UPGRADES! Kitchen features granite counter top, custom back splash, upgraded appliances(new stainless steel dishwasher), upgraded lighting, stone accents, tile & wood flooring. ALL kitchen appliances included upon sale! MASTER has a private bathroom, new custom shower, double sinks, walk in closet. Both bathrooms were updated completely (upgraded fixtures) & granite, master bedroom upgraded with ceramic tile, painted throughout. Bedrooms have new wood flooring, new baseboards & paint.

Listed with RE/MAX Professionals


Brought to you by Gordon Baker, Remax Alliance Group. Call me today at 480-326-8571, or visit my website at www.myhomeinaz.com/!


$329,000 :: 17896 W SUMMERHAVEN Drive, Goodyear AZ, 85338

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3 beds, 2 baths
Home size: 2,218 sq ft
Lot Size: 8,276 sq ft
Added: 12/09/17, Last Updated: 12/09/17
Property Type: Single Family
MLS Number: 5696978
Community: ESTRELLA MOUNTAIN RANCH PARCEL
Tract: ESTRELLA MOUNTAIN RANCH PARCEL
Status: Active


Beautiful and well cared for 3bd/2ba 3 car garage. Fantastic end location in private street. Save thousands of dollars in electricity with installed lease solar panels.New carpet installed in living areas, new appliances installed 2016. This lovely home boast a terrific backyard with complete with pool for family gatherings and entertainment.

Listed with BloomTree Realty


Brought to you by Gordon Baker, Remax Alliance Group. Call me today at 480-326-8571, or visit my website at www.myhomeinaz.com/!


$319,000 :: 13188 S 181ST Avenue, Goodyear AZ, 85338

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3 beds, 2 baths
Home size: 2,346 sq ft
Lot Size: 7,840 sq ft
Added: 12/08/17, Last Updated: 12/08/17
Property Type: Single Family
MLS Number: 5696468
Community: ESTRELLA MOUNTAIN RANCH PARCEL
Tract: ESTRELLA MOUNTAIN RANCH PARCEL
Status: Active


Located in the exclusive Fairways gated golf community at Estrella Mountain Ranch, this amazing home features 3 bedrooms and a den, 2 bathrooms, plus a bonus room which is perfect for a home theater, home gym or can be used as an additional bedroom. The gourmet kitchen features upgraded cabinetry, granite countertops and upgraded appliances including a flat top range with double ovens. The interior features ceramic tile, carpet and new paint inside and out. In addition to the Estrella Golf Club, which is one of the top courses in the state, the community also includes 2 man made lakes, the Starpointe Residents Club which features a water park, heated lap pool, cafe and fitness & aerobic center, Boating at the Yacht Club and more than 20 miles of paths and trails. Come See Today!

Listed with Realsense


Brought to you by Gordon Baker, Remax Alliance Group. Call me today at 480-326-8571, or visit my website at www.myhomeinaz.com/!


$290,000 :: 18434 W CAPISTRANO Avenue, Goodyear AZ, 85338

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3 beds, 2 baths
Home size: 2,563 sq ft
Lot Size: 6,969 sq ft
Added: 12/07/17, Last Updated: 12/07/17
Property Type: Single Family
MLS Number: 5696129
Community: Estrella Mountain Ranch
Tract: Estrella Mountain Ranch
Status: Active


You'll feel right at home living in this gorgeous, spacious hometucked up near the mountains. This home has a bonus room that would beperfect for an game room, hobby room, play room, etc. Formal living roomand dining room that is currently being used as a music room. Bonus/flex space for an office/library. Large family/great room style kitchen, dining with fireplace and mediacenter. New tile throughout kitchen and living room that also extendsthrough traffic areas. Kitchen also features large island perfect forentertaining. Master suite features walk-in closer. Covered patio and sparkling pool and desert landscape in backyard. Youare just a walk away from the park and several community amenities in this quiet, friendlyneighborhood!

Listed with Keller Williams Realty Phoenix


Brought to you by Gordon Baker, Remax Alliance Group. Call me today at 480-326-8571, or visit my website at www.myhomeinaz.com/!


$259,000 :: 17555 W EAST WIND Avenue, Goodyear AZ, 85338

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3 beds, 2.5 baths
Home size: 2,149 sq ft
Lot Size: 8,712 sq ft
Added: 10/05/17, Last Updated: 12/07/17
Property Type: Single Family
MLS Number: 5669949
Community: ESTRELLA MOUNTAIN RANCH PARCEL
Tract: ESTRELLA MOUNTAIN RANCH PARCEL
The price of this listing was last reduced on 11/30/2017 by 0%
Status: Active


Come splash in the pool and admire the backyard murals at this two-level Goodyear home. Step inside and see vaulted ceilings and ample living spaces - including an upstairs loft with a built=in desk. The eat-in kitchen offers new stainless steel appliances, granite countertops, and a sliding glass door leading to the covered patio. Upstairs, the Master bedroom features a walk-in closet and an ensuite bathroom with a separate shower/tub. Perks include an outdoor desert landscape mural and new paint on the first floor! This home comes with a 30-day satisfaction guarantee and one-year premium warranty. Terms and conditions apply.

Listed with Opendoor Homes


Brought to you by Gordon Baker, Remax Alliance Group. Call me today at 480-326-8571, or visit my website at www.myhomeinaz.com/!


$229,000 :: 17524 W CANYON Lane, Goodyear AZ, 85338

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3 beds, 2 baths
Home size: 1,629 sq ft
Lot Size: 6,534 sq ft
Added: 12/04/17, Last Updated: 12/04/17
Property Type: Single Family
MLS Number: 5694868
Community: ESTRELLA MOUNTAIN RANCH PARCEL
Tract: ESTRELLA MOUNTAIN RANCH PARCEL
Status: Active


Home Sweet Home in Estrella Mountain! 3 bed, 2 Bath in the Gorgeous Master Plan Community of Estrella. Warm colors and neutral flooring throughout. Eat in kitchen is complete with a plethora of cabinets, ample counter space with large island, and stainless steel appliances. Guest rooms have plush carpet & ceiling fans. Full guest bathroom with single sink vanity. The spacious master suite features picture windows and ceiling fan. Ensuite provides full spa bathroom with dual sink vanity and separate soaking tub + shower. Spacious walk-in closet! The backyard is designed for entertaining and relaxation. It features a covered patio with lush artificial turf and plenty of room for entertaining. *New HVAC system installed in 2014 & under warranty through 2024.* This home is sure to go quick!

Listed with West USA Realty


Brought to you by Gordon Baker, Remax Alliance Group. Call me today at 480-326-8571, or visit my website at www.myhomeinaz.com/!


$345,000 :: 18233 W ESTES Way, Goodyear AZ, 85338

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3 beds, 2.5 baths
Home size: 2,827 sq ft
Lot Size: 10,018 sq ft
Added: 06/20/17, Last Updated: 12/03/17
Property Type: Single Family
MLS Number: 5622379
Community: ESTRELLA MOUNTAIN RANCH PARCEL
Tract: ESTRELLA MOUNTAIN RANCH PARCEL
The price of this listing was last reduced on 11/15/2017 by 1%
Status: Active


Great corner lot home in Estrella Mountain! Warm wall tones and neutral flooring throughout. Family room has cozy fireplace and entertainment niche. Open concept kitchen is complete with center island, breakfast bar, granite countertops and black appliances. Master suite has plush carpet with ceiling fan and private exit to backyard. Full spa bathroom with dual sink vanity and separate soaking tub + shower. Beautiful backyard features a covered patio with sparkling pool, grassy area and plenty of room for entertaining. Come see it today!

Listed with HomeSmart


Brought to you by Gordon Baker, Remax Alliance Group. Call me today at 480-326-8571, or visit my website at www.myhomeinaz.com/!