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The Town of Fountain Hills does not charge a primary property tax, and Maricopa County's adopted levy table for the 2026 tax year shows the town's rate at $0.0000. That surprises a lot of buyers, especially those moving from states where the city line is the biggest item on the bill. But a zero town rate is not a zero bill. Sewer, water, schools, and the county all show up somewhere, and one of those, water, is in the middle of a rate case right now.
Fountain Hills homeowners pay no town property tax, but they do pay a separate Fountain Hills Sanitary District property tax of $0.8526 per $100 of assessed value plus a $34.00 monthly sewer fee. Water comes from EPCOR, which has asked state regulators for higher rates in the district that includes Fountain Hills. Budget for all three, and read the actual tax bill for any home you are considering.
What the numbers say
- Town property tax: $0.0000 primary and $0.0000 bond debt service rate for the Town of Fountain Hills (Maricopa County Adopted Property Tax Levies and Rates, fiscal year 2027, 2026 tax levy)
- Sanitary district property tax: $0.8526 per $100 of net assessed value, down from $0.9007; levy unchanged at $5,979,490 (Maricopa County, 2026 tax levy vs 2025)
- Fountain Hills Unified School District primary rate: $1.2000 per $100, down from $1.2987 (Maricopa County, 2026 tax levy vs 2025)
- Sewer user fee: $34.00 per month per residential living unit, billed quarterly (Fountain Hills Sanitary District fee schedule, July 1, 2026 to June 30, 2027)
- EPCOR Sonoran Water District example bill: $51.01 today for 7,000 gallons, including a $1.39 purchased water adjustor; proposed $55.40 standalone, or $59.74, $56.54, then $54.41 across three consolidation steps (EPCOR hearing notice, September 3, 2026)
- Sales tax: 2.9% town plus 6.3% state and county (Town of Fountain Hills, Taxes in Fountain Hills page, viewed November 1, 2026)
How the property tax bill works here
Arizona property tax is figured on assessed value, not market value. For residential property, the town explains that the assessed value is 10% of the limited property value set by the Maricopa County Assessor. Each taxing district then applies its rate per $100 of that assessed value.
In Fountain Hills the town line is empty. The town notes that all property taxes, primary and secondary, require voter approval, and that unlike many other communities it has no primary property tax. What you will see instead is a mix of countywide levies, the Maricopa Community College District, the school district, and the Fountain Hills Sanitary District, which the town describes as a special taxing district with authority to levy taxes on all real property inside its boundaries.
To give a sense of scale, take a home with a limited property value of $500,000. At the 10% assessment ratio, its assessed value is $50,000. At the sanitary district's $0.8526 rate, that line would be about $426 for the year, calculated by Arizona Luxury Partners. Your home's limited value will be different, so treat that as an illustration, not an estimate.
Why the sanitary district rate went down
The district asked for the same dollar levy, $5,979,490, in both years. Net assessed value inside the district rose from $663,859,481 to $701,319,392, about 5.6% by our calculation, so the same levy spread over a bigger base produced a lower rate. A lower rate does not always mean a lower bill for a specific home, because your own assessed value can rise too.
Water: what the EPCOR rate case could mean
EPCOR filed its application with the Arizona Corporation Commission on June 29, 2026. It covers six water districts, including Sonoran, which EPCOR lists as serving Fountain Hills. The company is asking for an overall revenue increase of about $41.1 million, roughly 30.1% over adjusted test year revenues, and proposes to combine several districts into Sonoran over three one year steps.
For Fountain Hills homes, the key figures are EPCOR's own example bills for a typical residential meter using 7,000 gallons a month. Measured against today's $51.01, the standalone proposal would add $4.39 (8.6%). Under consolidation, step 1 would add $8.73 (17.1%), step 2 would add $5.53 (10.8%), and the final step would add $3.40 (6.7%), all calculated by Arizona Luxury Partners from EPCOR's figures. EPCOR also wants an annual adjustment mechanism that could move rates up or down between full rate cases.
None of this is decided. The notice states that the Commission can approve, modify, or reject the request and that final rates may be higher, lower, or different. Public comment meetings are scheduled for February 2, 2027 and March 15, 2027, and the hearing is set to begin April 19, 2027.
Practical steps before you buy
- Pull the real tax bill. Look up the parcel on the Maricopa County Treasurer's site and read every line, not just the total. Listing estimates and online calculators often miss special districts.
- Check the limited property value. The Assessor's notice shows the limited value that the rates apply to. Our Phoenix property tax explainer walks through how LPV and the 5% cap work countywide.
- Budget sewer separately. The $34.00 monthly sewer fee comes from the sanitary district, not the town or EPCOR, and it is billed quarterly. Ask the seller for a recent bill.
- Ask for 12 months of EPCOR bills. Water use swings with the season, pools, and landscaping. A year of bills tells you more than any example.
- Account for HOA dues. If the home is in an association, dues are separate from all of the above and appear in the HOA disclosure.
- Avoid this mistake: assuming the seller's tax bill will be yours. If the home was recently built, expanded, or remodeled, or the parcel's classification changes, your bill can change after the Assessor updates the record.
The honest caveats
The levy figures are rates, not bills. Every parcel's limited value is different, and some special district boundaries do not match the town line exactly, so the sanitary district or school district on a given bill can differ. The EPCOR figures are the company's own estimates at one usage level and one meter size; homes with larger meters or heavier use will see different numbers, and the Commission may land somewhere else entirely. The sewer fee is from the district's posted schedule for this fiscal year, and the district reserves the right to amend fees after notice and a public meeting. None of this is tax advice; for your specific situation, talk with a tax professional.
Frequently asked questions
Does Fountain Hills have a property tax?
The Town of Fountain Hills does not levy a primary property tax, and its bond debt service rate is also zero for the 2026 tax year, according to Maricopa County's adopted levy table. Homeowners still pay property tax to other taxing districts, including Maricopa County, the community college district, the school district, and the Fountain Hills Sanitary District. Your own bill lists every district that applies to your parcel.
What is the Fountain Hills Sanitary District tax rate?
For the 2026 tax levy (fiscal year 2027), Maricopa County lists the Fountain Hills Sanitary District secondary rate at $0.8526 per $100 of net assessed value, down from $0.9007 the year before. The dollar levy stayed the same at $5,979,490 while assessed value in the district grew. The district also charges a separate monthly sewer user fee.
How much is the sewer bill in Fountain Hills?
The Fountain Hills Sanitary District fee schedule for July 1, 2026 to June 30, 2027 lists $34.00 per month for each residential living unit, billed quarterly. That works out to $102 a quarter or $408 a year, calculated by Arizona Luxury Partners. Confirm the current amount with the district before you close, since the board can amend fees after a public meeting.
Will EPCOR water rates go up in Fountain Hills?
EPCOR has asked the Arizona Corporation Commission to raise rates in its Sonoran Water District, which includes Fountain Hills, and to fold several other districts into it. In EPCOR's example for a typical residential meter using 7,000 gallons a month, today's $51.01 bill would be $59.74 in step 1 of the consolidation plan and $54.41 at the final step. Nothing changes unless the Commission approves it, and the hearing is set to begin April 19, 2027.
What is the sales tax rate in Fountain Hills?
The town lists its own transaction privilege tax at 2.9% and the state and county portion at 6.3%. Added together that is 9.2%, calculated by Arizona Luxury Partners. The town lists the transient lodging rate at 14.17%, which matters if you plan to rent a home short term.
The bottom line
Fountain Hills is one of several Maricopa County towns, along with Carefree, Cave Creek, and Paradise Valley, whose primary property tax rate is zero in the county's levy table, and that is a real difference. Just plan for the pieces that remain: the sanitary district's tax and sewer fee, the school and county levies, and a water bill that could change once the Commission rules on EPCOR's request. Read the actual bill, ask for a year of utility statements, and you will know what owning the home costs before you commit.
Read more: Moving to Fountain Hills from out of state: what to know before you buy · Fountain Hills short-term rental rules: permits, taxes, and penalties before you buy
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Sources
- Maricopa County, Adopted Property Tax Levies and Rates per $100 of Valuation, Fiscal Year 2027 (2026 Tax Levy) with Fiscal Year 2026 comparison. Link
- Town of Fountain Hills, Fountain Hills Property Tax Information, viewed November 1, 2026. Link
- Town of Fountain Hills, Taxes in Fountain Hills, viewed November 1, 2026. Link
- Fountain Hills Sanitary District, fee schedule for July 1, 2026 to June 30, 2027 (noticed for the May 20, 2026 board meeting). Link
- EPCOR, Notice of Hearing on EPCOR Water Arizona Rate Application and Consolidation Proposal, Docket No. WS-01303A-26-0110, published September 3, 2026. Link
- EPCOR Arizona, 2026 Water Rate Case page and FAQ, viewed November 1, 2026. Link
- EPCOR bill changes calculated by Arizona Luxury Partners: each proposed bill ($55.40, $59.74, $56.54, $54.41) minus the current $51.01 total, divided by $51.01.
- Sewer fee totals calculated by Arizona Luxury Partners: $34.00 x 3 months = $102 per quarter; $34.00 x 12 = $408 per year.
- Sanitary district example calculated by Arizona Luxury Partners: $500,000 limited value x 10% = $50,000 assessed value; $50,000 / 100 x $0.8526 = $426.30. Assessed value growth: ($701,319,392 minus $663,859,481) / $663,859,481 = 5.6%.
- Combined sales tax calculated by Arizona Luxury Partners: 2.9% town + 6.3% state and county = 9.2%.
All information provided is deemed reliable but is not guaranteed and should be independently verified. This article is for general information only and is not financial, lending, legal, or tax advice. Arizona Luxury Partners | Real Estate Group at RE/MAX Fine Properties, 21020 N. Pima Road, Scottsdale, AZ 85255. Brokerage License LC629808000. Equal Housing Opportunity.