Enterprise Zone Program (EZ)
The primary goal of the Arizona EZ program is to improve the economies of areas in the state with high poverty and/or unemployment rates. The program does this by enhancing opportunities for private investment in certain areas that are called enterprise zones. The program offers two types of benefits: income or premium tax credits and property tax reduction. To learn more about these programs please read below or direct your questions to the Program Manager.
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Income or Premium Tax Credits
Click here for additional information |
Property Tax Reduction
Click here for additional information |
Who |
For profit non-retail businesses and insurers located in an EZ. |
For profit manufacturers and commercial printers located in an EZ. |
What |
Tax credit equal to a dollar for dollar reduction on income or premium taxes. |
Five year reclassification of real and personal property, which reduces primary taxes. |
When |
The earlier of either six months after the tax year end or before filing with Revenue, whichever comes first. |
Applications are due on or before October 1st of each year. |
Where |
Click here to see if your business address is in a zone. |
Click here to see if your business address is in a zone. |
Why |
Up to $3,000 in tax credits over 3 years for each net new quality job created. |
Approximately 40-60% overall savings on the business’ property tax bill. |
General Information
• Program Summary
• Contact your local EZ Administrator
• Wage Offer by County (For Tax Years 2002 through 2008)
Address Verification
Are you in the Zone? To determine if your business is located within an enterprise zone, Commerce has created the EZ STATEWIDE ADDRESS LOCATOR, an interactive web-based tool. For additional instructions on using the EZ Statewide Locator, please click here.
• To view maps of the 26 local Enterprise Zones click here.
• To view a statewide map of Arizona’s Enterprise Zones click here.
Legislative Information
EZ statutes A.R.S. §41-1521 through 41-1528
• A.R.S. §41-1525 - Income or Premium Tax Credits
• A.R.S. §41-1525.01 – Property Tax Reduction
•Summary of Legislative Changes from 2002, 2004 & 2006 Legislative Sessions
Establishing an Enterprise Zone
Is your community interested in establishing an Enterprise Zone? The application period extends October 1 - October 31st of each year. To view the Guidelines for Establishing an Arizona Enterprise Zone click here and refer to A.R.S. §41-1523. Please note: Enterprise Zones are designated by the Arizona Department of Commerce.
EZ Annual Reports
EZ Current Press Releases
• New Wage Minimums Set for Enterprise Zone Tax Credits (2008) NEW!
E-mail Updates
Commerce will soon begin the process of drafting rules for the enterprise zone program. Stakeholders will be asked to comment on draft rules. As soon as rules are adopted, Commerce will place an update on this website and will notify employers and others who have requested information. If you have not yet placed your e-mail address on our list, please click here to send an e-mail requesting notification.
View: Income/Premium Tax Credit Page
View: Property Tax Benefit Page
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