The Military Reuse Zone (MRZ) was established by the state legislature in 1992 to lessen the impact of military base closures. Phoenix-Mesa Gateway Airport has been designated as an MRZ. Originally called Williams Air Force Base, Phoenix-Mesa Gateway Airport now provides commercial air service to 35 cities around the U.S. The Arizona Commerce Authority is authorized to assess and collect fees for processing applications and administering tax incentive programs.


A qualified applicant for the MRZ program located in an MRZ may receive the following three 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






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