Mesa Military Reuse Zone

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 46 cities around the U.S. and Canada. 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 two 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