The State of Arizona imposes a five point six-percent (5.6%) retail sales tax. Goods sold within the City of Tucson are taxed an additional two-percent (2%). Non-restaurant foods and prescription drugs are exempt from both. A personal income tax is levied on residents and non-residents earning income in Arizona.

The property tax is calculated by applying an assessment ratio to property’s Full Cash Value to determine Assessed Value. (Realistically, Full Cash Value = 80-85% of the property’s market value). The assessment rate for owner occupied homes is ten-percent (10%). The property tax rate for $100 is then applied to the assessed value. Typical property tax for an owner occupied residence within the Tucson city limits, in School District #1 (per $100 assessed valuation) was $15.98 in 2000.


The ACCRA Cost of Living Index (see chart below) measures differences between areas in the cost of consumer goods and services, excluding taxes and non-consumer expenditures, for professional and managerial households in the top income quintile. It is based on 59 items, for which prices are collected quarterly by the chamber of commerce, economic development organization, or some similar organization in each participating urban area. Small differences should not be interpreted as showing any measurable difference, according to ACCRA.


An Arizona driver’s license is governed by the same requirements as those for vehicle registration. The license cost is $10-$25, depending on your age, and is valid for life. For information regarding driving tests and examinations, there are three locations: 3565 S. Broadmont (629-9808); 1114 S. Sarnoff Drive; and, 7330 N. Shannon Road. The "Arizona Driver’s License Manual," is available at all locations. You are required by law to have adequate automobile liability insurance or deposit a security bond to satisfy any judgment against you.


Current information on housing availability and prices can be obtained from the Tucson Board of Realtors, 1622 N. Swan Road, Tucson, AZ 85712 (520) 327-4218. Senior citizen housing and listings of retirement communities may be obtained at the Pima Council on Aging (520) 790-7262.


Furnished or unfurnished apartments may be rented by day-week-month, by season or by the year, varying from one-room to the lavishly spacious. Apartments are often located in one or two story court-type buildings in duplexes and multi-story buildings. Many apartment houses have swimming pools, Jacuzzis and fitness rooms. There are over 82,500 apartments in the metropolitan area.


There are many accommodations for mobile homes, by purchase or rental. Some parks are located near the downtown district, others are in outlying areas and provide community shopping and recreation centers. Several of the parks cater particularly to those of retirement age. Rental of furnished or unfurnished mobile homes is also possible.


Numerous, with space available for light or heavy industry, office, warehouse, commercial and storage. Various size parcels are available with monthly or annual leases. Contact the Greater Tucson Economic Council, 33 N. Stone Avenue #800, Tucson, AZ 85701, for information about locating an industrial enterprise in the Tucson area.


Tucson hosts over 300 conventions a year and offers many facilities and convention aids to groups meeting here. For more detailed information contact the Tucson Convention & Visitor’s Bureau: 110 S. Church Ave., Tucson, Arizona 85701.



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