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.

Related Posts

CantaMia in Estrella Mountain Ranch

Estrella Mountain Ranch

The Lakes bill and lake community water sources

$224,900 :: 10185 S SANTA FE Lane, Goodyear AZ, 85338

Property Photo

Mls Icon

3 beds, 2 baths
Home size: 1,805 sq ft
Lot Size: 4,791 sq ft
Added: 02/05/18, Last Updated: 02/20/18
Property Type: Single Family
MLS Number: 5719177
Community: Estrella Mountain Ranch
Tract: Estrella Mountain Ranch
Status: Active


This spacious, single-level home offers formal & informal living spaces, 3 bedrooms, and 2 bathrooms. The open family room and kitchen are perfect for family and entertaining, featuring vaulted ceilings, ceiling fans w/ lighting, island & breakfast bar, and dining nook. Master suite features include, garden tub, separate shower, dual sinks and walk-in closet. Updates include: remodeled bathrooms, tiled patio, new higher toilets, new garage door, solar fan in attic, heating and cooling ducts & pipes sealed and extra insulation blown in attic. The backyard oasis w/ covered patio is the perfect place to relax and enjoy the Arizona lifestyle and mountain views year round.

Listed with Homelife 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/!


$319,900 :: 18523 W DESERT VIEW Lane, Goodyear AZ, 85338

Property Photo

Mls Icon

4 beds, 2.5 baths
Home size: 2,336 sq ft
Lot Size: 6,098 sq ft
Added: 11/11/17, Last Updated: 02/20/18
Property Type: Single Family
MLS Number: 5686874
Community: ESTRELLA MOUNTAIN RANCH PARCEL
Tract: ESTRELLA MOUNTAIN RANCH PARCEL
The price of this listing was last reduced on 2/11/2018 by 1%
Status: Active


Fantastic family home with mountain views all around in Estrella Mountain Ranch. This 4 br, 2.5 bath home is a must see. Enjoy the Oasis like yard right in the desert. Beautiful private natural preserve right behind your home. Small little hill top provides you with nature and privacy. This great layout allows you to entertain all of your guests. The kitchen is perfect for cooking and entertaining your guests. Large island and stainless steel appliances. Water softener and R/O included. The master has his and her own walk in closets. Step onto your balcony to see the pristine mountain views. Nice loft area for the kids to play or as an entertainment center. Enjoy basking in your pool and having the children play on their own playground. Schools and shopping are a few minutes away

Listed with eXp Realty LLC


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


$599,000 :: 11015 Blossom Drive, Goodyear AZ, 85338

Property Photo

Mls Icon

3 beds, 3 baths
Home size: 3,506 sq ft
Lot Size: 19,166 sq ft
Added: 01/22/18, Last Updated: 02/19/18
Property Type: Single Family
MLS Number: 5712698
Community: PALISADES AT ESTRELLA MOUNTAIN
Tract: PALISADES AT ESTRELLA MOUNTAIN
The price of this listing was last reduced on 1/22/2018 by 0%
Status: Active


Immaculate & tastefully designed custom home located on a corner lot in a gated enclave. Close to 1/2 acre lot at the west side of the south lake in Estrella Mt, Ranch. Great for Vacation rentals or a use for a winter home. Resort quality of living w/ stunning views of the mountains, the lake and the beautiful sunsets. Home features: New paint inside & out, new carpet, split MA floor plan, formal living & dining, fam. rm w/stone gas fireplace, 10ft ceilings, 8' interior doors, Gourmet Kitchen, 42" staggered Cherry cabinets, lrge kitchen Island, butler's pantry, dry bar, SS Appl(See documents tab for list of upgrades) Enjoy the lake views from your private backyard with large play pool & in-ground trampoline.

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/!


$339,900 :: 12902 S 183RD Avenue, Goodyear AZ, 85338

Property Photo

Mls Icon

3 beds, 2 baths
Home size: 2,402 sq ft
Lot Size: 10,018 sq ft
Added: 02/09/18, Last Updated: 02/19/18
Property Type: Single Family
MLS Number: 5721233
Community: ESTRELLA MOUNTAIN RANCH PARCEL
Tract: ESTRELLA MOUNTAIN RANCH PARCEL
Status: Conditional


Your search stops here with this home! Open concept floor plan offers 3 bedrooms plus den, 2 full baths, formal living room and great room with large kitchen perfect for entertaining guests! Beautiful new laminate wood floors and carpet were recently installed. Tastefully decorated with a neutral and calming color palate. Kitchen offers double wall ovens, granite counters, stainless steel appliances, and stone backsplash that carries to kitchen island. Large oversized backyard has brick paver extended patio, trees for shade, and a lush green grass. Plenty of space remaining for a pool if desired. Low property taxes!! $9000 CFD is paid off! Estrella community offers two residents clubs, lakes, hiking/biking trails, heated pool, waterpark, golf, and activities for all ages.

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/!


$250,000 :: 18644 W CAPISTRANO Avenue, Goodyear AZ, 85338

Property Photo

Mls Icon

3 beds, 2 baths
Home size: 2,424 sq ft
Lot Size: 7,405 sq ft
Added: 12/11/17, Last Updated: 02/18/18
Property Type: Single Family
MLS Number: 5697608
Community: Estrella Mountain Ranch
Tract: Estrella Mountain Ranch
The price of this listing was last reduced on 1/8/2018 by 2%
Status: Active


**Buyer unable to perform so back on the market** Don't miss out on this great deal! This well appointed home is in a very nice and quiet neighborhood. Home has a very spacious layout with a den in addition to the 3 bedrooms. The layout and backyard are perfect for entertaining. This home has been well cared for and it shows. Enjoy Estrella Mountain Ranch living at its finest.

Listed with RE/MAX Renaissance 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/!


$344,000 :: 18109 W MOUNTAIN SAGE Drive, Goodyear AZ, 85338

Property Photo

Mls Icon

3 beds, 2 baths
Home size: 2,154 sq ft
Lot Size: 9,147 sq ft
Added: 11/08/17, Last Updated: 02/17/18
Property Type: Single Family
MLS Number: 5685477
Community: ESTRELLA MOUNTAIN RANCH
Tract: ESTRELLA MOUNTAIN RANCH
The price of this listing was last reduced on 1/1/2018 by 1%
Status: Active


Owner Agent. Quality Rosewood Home on just under 1/4acre lot. Orig.lot premium $30K, back & side to common area. Walk to new Presidio Residents club for workout in a.m./glass of wine at night. Gated courtyard entry. Mtn views from your back patio features elec.roll down screen, retractable screens on both MBR patio access and kitchen door. 10'ceil. New distressed woodlook tile thruout,new 4 1/2 in.baseboards,wood floor in dining room, shutters thruout, crown molding. Country French glazed staggered cabinets, rollout shelves,granite,huge island,custom made brfast nook bench, newer frig included. Mbath walkin shower. 3car garage. Bose ceiling speakers in grt rm convey. Run that A/C No qualify owner take over SunRun solar lease $95mo. R/O under kit sink does not convey. $400 home warranty inc

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/!


$340,000 :: 18191 W LA MIRADA Drive, Goodyear AZ, 85338

Property Photo

Mls Icon

4 beds, 2 baths
Home size: 2,457 sq ft
Lot Size: 9,147 sq ft
Added: 01/25/18, Last Updated: 02/17/18
Property Type: Single Family
MLS Number: 5714285
Community: ESTRELLA MOUNTAIN RANCH PARCEL
Tract: ESTRELLA MOUNTAIN RANCH PARCEL
The price of this listing was last reduced on 1/25/2018 by 3%
Status: Active


FABULOUS home with UPGRADES GALORE! Inside boasts quality high end appliances and well appointed finishes. Custom Outdoor kitchen for the serious grill master! Covered flagstone patio, spa and entertaining areas to enjoy with family and friends! Check out the document section for list of upgrades as there are far too many to list. Exterior of home recently painted. Excellent location within walking distance to business, shopping and Starpointe Residence Club. Resort lifestyle living with all the HOA amenities. Make sure to stop by the Homeowner Residence Clubs of Starpointe or Presidio for a tour. Drive around the lakes, ball courts and Golf Course to see all Estrella has to offer! This home is absolutely turn key.

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/!


$226,500 :: 16749 S 180TH Avenue, Goodyear AZ, 85338

Property Photo

Mls Icon

2 beds, 1.75 baths
Home size: 1,389 sq ft
Lot Size: 6,534 sq ft
Added: 02/16/18, Last Updated: 02/16/18
Property Type: Single Family
MLS Number: 5724801
Community: PROVINCE AT ESTRELLA MOUNTAIN
Tract: PROVINCE AT ESTRELLA MOUNTAIN
Status: Active


Stunning Libretto Plan in Province at Canta Mia. From the moment you drive up, you will love the Stone architecture. Step into an inviting courtyard. As you enter the home, you will love this flexible plan, with 2 Bedrooms, plus a den. Enter into a large Greatroom with open concept kitchen. Gorgeous Tahoe Cherry cabinets, rich stainless steel appliances(gas range) and Granite/Quartz Countertops. Step outside, through these stunning French Doors onto a spacious paver covered patio and enjoy your tranquil fully fenced backyard(8k-Lot premium), perfect for pets. This homes has over 43k in builder options and the home owner has added an additional 20k with landscaping, French doors and more..Why wait for new, this home feels like NEW! Enjoy Resort Style Living in this community.

Listed with Russ Lyon Sotheby's International 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/!


$295,000 :: 18178 W DESERT VIEW Lane, Goodyear AZ, 85338

Property Photo

Mls Icon

4 beds, 2 baths
Home size: 2,161 sq ft
Lot Size: 9,583 sq ft
Added: 02/16/18, Last Updated: 02/16/18
Property Type: Single Family
MLS Number: 5724460
Community: ESTRELLA MOUNTAIN RANCH PARCEL
Tract: ESTRELLA MOUNTAIN RANCH PARCEL
Status: Active


Comfort and Luxury awaits with this stunning Spanish beauty in the Gated Community Estrella Fairways. This custom designed home on a premium lot of almost a 1/4 acre, backs to a Greenbelt and has gorgeous Mountain Views. You will be living the Arizona life entertaining family and friends with your maintenance free, yet beautifully designed backyard. The 2161sqft open concept home features 4 bedrooms and 2 bathrooms with elegance and simplicity in mind. Your dream kitchen features granite countertops, double stainless ovens, and more storage than you will ever need. The tandem garage was extended three feet to allow for more storage space, as well as give the home stunning curb appeal, which was not standard for similar homes built in the area. In addition to the Estrella Golf Club,

Listed with eXp 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/!


$273,000 :: 17501 W WANDERING CREEK Road, Goodyear AZ, 85338

Property Photo

Mls Icon

3 beds, 2 baths
Home size: 1,782 sq ft
Lot Size: 6,534 sq ft
Added: 01/04/18, Last Updated: 02/16/18
Property Type: Single Family
MLS Number: 5703998
Community: ESTRELLA MOUNTAIN RANCH PARCEL
Tract: ESTRELLA MOUNTAIN RANCH PARCEL
The price of this listing was last reduced on 2/1/2018 by 0%
Status: Active


This Estrella Mountain Ranch home is an outdoor entertainer's dream w/a covered patio, uncovered pavers, grassy play area, & pool in the backyard! The interior impresses w/vaulted ceilings & a split-Master floor plan. Kitchen boasts stainless steel appliances, Corian countertops, & an island w/breakfast bar, & it opens to the dining area & Great room w/a fireplace & built-in shelving. Relax in the Master suite, featuring a separate garden tub/shower, dual vanities, walk-in closet, & a sitting area.The High Sonoran Desert community offers 72 acres of lakes, 30 parks, 20 miles of paths/trails, golf club, heated pools/spas, fitness centers, residents clubs, & a marketplace/medical commons.Home comes with a 30-day satisfaction guarantee. 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/!