Expand: Incentives

Military Reuse Zone

The Military Reuse Zone (MRZ) was established by the state legislature in 1992 to lessen the impact of military base closures. Currently there are two Military Reuse Zones in Arizona. In 2001, the MRZ designation was renewed for the former Williams Air Force Base, now known as Phoen-Mesa Gateway Airport. In December 2002, the former U.S. Naval Air Facility in Goodyear, now known as Phoenix/Goodyear Airport, was designated as an MRZ.

An applicant for the MRZ program must be located within an MRZ to qualify for three types of benefits:

  • Transaction Privilege Tax Exemption – Exemption from transaction privilege tax on contracts for certain types of construction at an MRZ
  • Tax Credits – Arizona income/premium tax credits for up to five years for each net new job created, totaling up to $7,500 per non-dislocated employee and up to $10,000 per dislocated employee
  • Property Reclassification – Both real and personal property can be reclassified from class one (18% assessment ratio) to class six (5% assessment ratio), which may result in property tax savings of up to 72.2% for a period of five years





  1. Airport Authorities;
  2. Aviation or Aerospace companies – a company that manufactures, assembles, or fabricates aviation or aerospace products or is a provider of aviation or aerospace services;
  3. Insurers.

To download the appropriate forms and instructions to apply for MRZ benefits, click on the applicable link below:

Airport Authorities Aviation or Aerospace CompaniesInsurers