http://www.azcommerce.com/business/ez%20home%20page.asp
Arizona Enterprise Zone Program (EZ)
The primary goal of the EZ program is to improve the economies of areas in the state with high poverty 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 this program please read below or direct your questions to the Program Manager.
General Information
▪ EZ Program Summary
▪ Local Zone Contacts
▪ EZ Wage Offer by County NEW! For Tax Years 2000 through 2006
▪ Summary of Legislative Changes from 2002 & 2004 Legislative Sessions
▪ EZ Tax Ruling by the Department of Revenue CTR 02-5
▪ Is your community interested in establishing an Enterprise Zone?
The deadline for application is October 31st of each year.
To view the Guidelines for Establishing an Arizona Enterprise Zone click here.
Please note: Enterprise zones are designated by the Arizona Department of Commerce.
NEW! 2006 Legislative Session
HB2686 has been introduced by Representative Huffman primarily to reauthorize the Enterprise Zone program. To review the bill please click here. Questions can be directed to Commerce Legislative Affairs Director, Kerri Morey.
Address Verification
Are you in the Zone? To determine if your business is located within an enterprise zone, Commerce has created an interactive web-based tool use the EZ STATEWIDE ADDRESS LOCATOR.
To download maps of the 26 local Enterprise Zones click here.
EZ State Zones Map
Program Benefits: the program offers two types of benefits: income or premium tax credits and property tax reduction.
- Income/Premium Tax Credit Reporting Forms And Guidelines:
Please note there are specific forms for the various tax years. Identify which tax year you are reporting then complete the appropriate form below.
Tax Credit Reporting Deadline: For tax years beginning January 1, 2002 and thereafter, the law requires EZ Income/Premium Tax Reports be reported to the Arizona Department of Commerce by the earlier of either six months after the end of the tax year in which the credits were earned and claimed or before the date the tax return is filed for the tax year in which the credits were earned and claimed. Failure to timely report and certify to the Arizona Department of Commerce disqualifies the taxpayer from claiming credits as well as carry forward from prior years.
- Property Reclassification Reporting Form:
If you are a manufacturer located in one of the enterprise zones in the State of Arizona and believe you qualify for EZ property reclassification, please contact Program Manager for a preliminary eligibility screening.
Property Reclassification Reporting Deadline: The law requires EZ Property Reclassification Reports to be submitted to the Arizona Department of Commerce by October 1st of each calendar year to be eligible for reclassification in the next valuation year. For manufacturers already certified failure to timely report will result in loss of the property tax benefit. For new manufacturers the benefit will be delayed until the next valuation year.
For New Qualified Manufacturers | For Recertification of Qualified Manufacturers |
Forms and Guidelines will be provided to qualified manufacturing companies after a preliminary screening. | Application for Recertification |
EZ Press Releases
2006
2005 & Prior
E-mail Updates
Commerce is in the process of drafting rules for the enterprise zone program. 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.
EZ Annual Reports