A tax incentive was supposed to bring Hollywood to the desert. Is it working?
The 2007 Western 3:10 to Yuma was almost filmed in Arizona, but our state didn’t make the cut – despite the film’s title.
“I know for a fact that New Mexico was not on [director James Mangold’s] list, and they ended up shooting in New Mexico because of the incentives,” says the film’s location scout, Los Angeles-based Lori Balton. It was the beginning of an unfortunate trend – high-profile, Arizona-based movies conspicuously not shot in Arizona (see sidebar).
Many states, notably Georgia and New Mexico, offer tax incentives to productions filming in their areas to stimulate their economies. In 2022, Arizona lawmakers passed a tax incentive program that would eventually allocate $125 million annually to productions and encourage studios to use state-based crews and facilities. Dubbed the Motion Picture Production Program (MPPP), it currently provides a total of $25 million annually in tax credits and is audited every five years.
The early returns are encouraging, for now. The 2025 Amazon film Unstoppable, about Arizona State University wrestler Anthony Robles, was shot locally using MPPP rebates, along with several reality shows. In addition, the legislation appears to have spurred a pair of media infrastructure projects – one by Valley businessman Aaron Klusman to transform Phoenix’s Union Station into a mixed-use film studio space; the other by Desert Studios for a $900 million facility in Buckeye However, neither project has moved beyond the conceptual phase.
Observers note that because of last year’s labor strikes and the way the incentives were structured, Arizona won’t see the full effect of the MPPP until this year. It may be further hindered by a lawsuit filed by the conservative think tank The Goldwater Institute in January claiming the incentive violates the state’s constitution under its “gift clause,” arguing the tax breaks don’t benefit taxpayers.
Requests for comment were unanswered by the Arizona Film Commission, which approves which productions qualify for the incentive. Yet, after traveling the world for the perfect location, Balton is excited that Arizona has a reason to step up its movie production game.
“I have noticed that Arizona has gotten more aggressive at its marketing,” she says. “I’d love to keep filming at home [the U.S.] as much as I possibly can.”
That’s Not Arizona!
In addition to 3:10 to Yuma, several recent Hollywood films took place in Arizona but weren’t filmed here.
Spare Parts
Based on the true story of four Latino students from Carl Hayden High School who beat an MIT team at a robotics fair, this 2015 George Lopez-fronted feel-good film was shot in Albuquerque.
Sicario
The harrowing opening scene of director Denis Villeneuve’s 2015 action drama takes place in Chandler, but most of the film was shot in New Mexico.
Only the Brave
The 2017 dramatization of the Yarnell Hill Fire was filmed in – you guessed it – New Mexico.
The Fabelmans
The 2022 semi-autobiographical story of director Steven Spielberg’s formative years in Phoenix was filmed in California.
Horizon: An American Saga – Chapter 1
The 2024 first installment of Kevin Costner’s planned quartet of films begins in Territorial Arizona. Most of it was filmed
in Utah.
