Military Reuse Zone

military airplane


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 own taxable property or operate an eligible business 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 request access to the EASY Portal to begin an application.

Questions regarding the Program can be directed to the ACA Program Manager.



  • Phoenix-Mesa Gateway Airport Authority: 

    Jeremy Johnson
    Senior Accounting Analyst
    Phoenix-Mesa Gateway Airport Authority
    5835 S Sossaman Rd
    Mesa, AZ 85212-6014
    Office:  (480) 988-7625
    Email: [email protected]

  • Phoenix-Goodyear Airport Authority:

    Barbara Moreno
    Design & Construction Services
    Office: (602) 273-3339

  • Arizona Department of Revenue:

    Bernadette Andrea
    Auditor III – Specialty Tax Programs 
    Office: (602) 716-6557
    Email: [email protected]

    Herlinda Zaragoza
    Auditor III – Specialty Tax Programs
    Office: (602) 716-6646
    Email: [email protected]

  • Maricopa County Assessor:

    David Hansen
    Appraisal Manager
    Office: (602) 372-3752
    Email: [email protected]