SB 1091
Initials CH Page 1 House Engrossed
ARIZONA HOUSE OF REPRESENTATIV ES
Fifty-seventh Legislature
First Regular Session
Senate: ED DP 4-3-0-0 | 3rd Read 17-12-1-0
House: ED DP 7-4-0-1
SB 1091: school districts; bonds; overrides; ballots
Sponsor: Senator Hoffman, LD 15
House Engrossed
Overview
Adds language to the ballot for an election to continue a school district budget override or a
school district's authority to issue bonds that provides the estimated secondary property tax
reduction if the budget override or bond authorization is not approved.
History
A school district governing board seeking to exceed its aggregate budget limit must call an
election for a budget override. If an election is called to continue to exceed the school district's
budget 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 SSA 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 bonds should be issued for 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 approved, the school district may
assess secondary property taxes to redeem bonds and pay interest (A.R.S. § 15-491).
Provisions
1. Includes, in the ballot for an election to continue a school district budget override, an 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:
a) estimated dollar amount per $100 of net assessed valuation that secondary property
taxes will be reduced by without the budget override or bond continuation; and
b) date on which the reduction will begin. (Sec. 1, 2, 3)
2. Makes technical changes. (Sec. 1, 3)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note