Mesa Military Reuse Zone
Creating Renewed Opportunities
The Military Reuse Zone (MRZ) was established by the Arizona State Legislature in 1992 to help communities offset the economic impact of military base closures. Formerly known as Williams Air Force Base, Mesa Gateway Airport is located within a designated MRZ. Mesa Gateway Airport offers commercial air service to more than 45 destinations across the United States and Canada.
The Arizona Department of Revenue (ADOR) administers the MRZ program in Arizona.
MRZ 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 to class six, which may result in property tax savings of more than 66% for a period of five years
MRZ Eligible Applicants
- Businesses – companies that manufacture, assemble, or fabricate aviation or aerospace products or provide aviation or aerospace services
- Property Owners – individuals or entities that own taxable property located within an MRZ
- Construction Contracts – contractors performing modification work for aviation or aerospace businesses operating in an MRZ
Additional Resources
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