SB 1091
Initials CH Page 1 Education
ARIZONA HOUSE OF REPRESENTATIV ES
Fifty-seventh Legislature
First Regular Session
Senate: ED DP 4-3-0-0 | 3rd Read 17-12-1-0
SB 1091: school districts; bonds; overrides; ballots
Sponsor: Senator Hoffman, LD 15
Committee on Education
Overview
Adds language to a ballot regarding an election to continue a school district budget override
or the authority for a school district to continue issuing and selling bonds that details the
estimated amount secondary property taxes will be reduced by if the budget override or bond
authorization is not approved by the voters.
History
A school district governing board seeking to exceed the school district's aggregate budget
limit must call an election for a budget override. If an election is called to continue to exceed
the school district's revenue control limit or district additional assistance and the proposed
budget override will be fully funded by a continuation of secondary property taxes, the ballot
must include prescribed information, including: 1) the length of time the budget override will
be continued; 2) a statement that the budget override continuation will be entirely funded by
secondary property taxes; 3) a statement that monies raised by continuing the budget
override are not subject to constitutional residential ad valorem tax limits; and 4) the
estimated tax rate per $100 of assessed valuation required to fund the budget override
continuation (A.R.S. § 15-482).
An eligible school district that has operated under the small school adjustment (SSA) but
that has exceeded the student count limitations may continue to adopt a budget that is
greater than its general budget limit, subject to an election. If the SSA budget override will
be funded by secondary property taxes, the ballot must include a statement containing
prescribed information, such as: 1) the length of time the SSA budget override will be
continued; 2) a statement that monies raised by continuing the budget override are not
subject to constitutional residential ad valorem tax limits; and 3) the estimated tax rate per
$100 of assessed valuation required to fund the SSA budget override (A.R.S. § 15-949).
A governing board may, or on petition of 15% of the school district's electors must, call an
election to decide whether school district bonds should be issued and sold for prescribed
capital purposes. The ballot for a bond election must contain the total dollar amount of the
bonds to fund capital improvements above the capital improvements funded by the state. If
the question to issue bonds is approved by the voters, the school district may assess secondary
property taxes to redeem bonds and pay interest (A.R.S. § 15-491).
Provisions
1. Adds, to the ballot for an election to continue a school district budget override, a school
district SSA budget override or a school district's authority to issue and sell bonds at the
same rate as was previously authorized in an election, a statement that provides the:
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note SB 1091
Initials CH Page 2 Education
a) estimated dollar amount per $100 of net assessed valuation that secondary property
taxes will be reduced by without the budget override or bond authorization
continuation; and
b) date on which the reduction will begin. (Sec. 1, 2, 3)
2. Makes technical changes. (Sec. 1, 3)