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 Phoenix-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 two types of benefits:

  • Transaction Privilege Tax Exemption – Exemption from transaction privilege tax on contracts for certain types of construction at an MRZ.
  • 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.
 Click here to Apply Now.