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Local Taxes & Fees in Mesa, AZ (2026)

2 verified local taxes & fees rules for Mesa, Arizona, sourced directly from the municipal code and official government pages.

Verified from official government sources

Vacancy Tax

Mesa has no residential vacancy tax. Arizona property tax law preempts cities from levying penalties on empty homes, so unoccupied investment properties in Mesa face only standard ad valorem property taxes regardless of how long they sit vacant.

No Vacancy Tax in Mesa

Few Restrictions

Business Tax Classification

Mesa applies the Arizona transaction privilege tax through 16 business classifications, with city rates ranging from 1.75% to 5%. Retail, restaurants, contractors, and rentals each have distinct rates layered atop the 5.6% state TPT and 0.7% Maricopa County rates.

Mesa Business Tax Classifications

Some Restrictions

Looking for Maricopa County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Mesa city rules.

Local Taxes & Fees in Maricopa County