This week on Creatures of Statute, we're bringing you another episode of our series Off the Charts.

The 2018 Wayfair decision is often cited as a major revenue boost for local governments. But what do the numbers actually show? We take a data-driven look at remote retail collections across Arizona counties, examine how online sales taxation changed after Wayfair, and compare those revenues to rising county costs, including mandatory ALTCS contributions.

Explore the data featured in this episode at https://www.countysupervisors.org/data.

This week, we learn about how Mohave County is leveraging stormwater mitigation projects to promote groundwater recharge, strengthening long-term water resilience in the Kingman area. In this episode, Mohave County Development Services Director Scott Holtry discusses how the county partnered with local and state agencies, including WIFA, USGS, and ADWR, to protect communities and support future growth.

Learn more about Mohave County Water Information here

View a presentation on Kingman Area Stormwater Mitigation and Recharge Projects here

We break down the FY 2027 state budget package introduced by the Arizona Legislature this week after months of negotiations between legislative leaders and the Governor's Office. We discuss the state's fiscal outlook, review several of the major tax and spending provisions included in the proposal, and take a closer look at where key county priorities landed in the final agreement.

To view our full analysis of the budget as introduced, view our document here

In this episode of Off the Charts, we explore how Arizona's property tax framework has kept our relative property tax burden one of the lowest in the country—even as home prices have more than doubled. We break down the data behind levy limits, inflation, county budget pressures, and what Arizona's low-tax status means for taxpayers and local services.

Watch this week's episode on our youtube channel here

Explore our data tools at https://www.countysupervisors.org/data and check out our levy limit guide at https://www.countysupervisors.org/levy-limits

This week on Creatures of Statute, we sat down with Dan Bogert, COO of the Arizona Restaurant Association, to discuss the intersection of county government, public health, and Arizona’s restaurant industry. The conversation explored food safety regulations, health inspections, permitting, and the vital role local restaurants play in Arizona’s economy and communities. Tune in for an inside look at how industry and local government work together to support public health and small businesses across the state.

Check out the Arizona Restaurant Association here

View current and previous winners of the Foodist Awards here

Flood control is one of the many essential services counties provide to protect residents, infrastructure, and local communities. In this episode, we take a closer look at how Pima County is modernizing flood control through targeted infrastructure investments, stormwater management projects, and community partnerships designed to reduce risk and improve public spaces.

Learn more about Pima County Green Stormwater Infrastructure here

To learn more about flood control districts, check out CSA's overview of special districts here

Welcome to Off the Charts, the Creatures of Statute series where we dig into the data and explore the stories that most people and policymakers don't get to see. In this episode, we dig into Greenlee County and the role copper plays in shaping its revenue picture. As one of Arizona’s historic “Five C’s,” copper has long driven the local economy, but what happens when a county’s tax base is heavily concentrated in a single industry?

Explore the County Encyclopedia and other data tools referenced in today's episode at https://www.countysupervisors.org/data

In this episode, we provide a legislative update on the FY2027 state budget package released by the legislative majority, and how it compares to the Governor's January executive budget. We also cover Governor Hobbs’ veto of the package, the breakdown in negotiations over major policy items, and what it means for counties moving forward.

Find our FY27 Budget Summary here

View our Policy Priorities here

View our summary of County Pass Through Appropriations here

View our background on Opioid Settlement Funds and the Expenditure Limit here