Vote: approved

Item Text

40. REQUESTS FOR JUDGMENT AND RESOLUTION SCHOOL DISTRICT LEVIES Per A.R.S. §15-991(A), the county school superintendent shall recompute the equalization assistance for education for each school district pursuant to §15-971, subsection A and compute the additional amount to be levied pursuant to §15-992, subsection B using the property values provided by the county assessor under §42-17052. Per A.R.S. §15-992(G), “At the time of levying taxes as provided in subsection E of this section, the county school superintendent shall annually validate any additional primary school district tax levy amount requests from each school district and levy the sum of the following amounts: (10) On the recommendation of the county school superintendent and on approval by the county board of supervisors before adoption of tax rates pursuant to §42-17151, a rate that would result in a levy that equals any separately stated cash deficit from the prior fiscal year resulting from an anticipated or actual deviation in the property tax roll, including resolutions or judgments pursuant to title 42, chapter 16, articles 5 and 6.” The County School Superintendent is recommending the following judgments and resolutions be approved to be calculated into the school district tax rate calculations pursuant to A.R.S. §15-991: School District Tax Judgments or Resolutions Levy AGUA FRIA HIGH SCHOOL $ 138,269 AGUILA ELEMENTARY $ 531 ALHMABRA ELEMENTARY $ 16,892 ARLINGTON ELEMENTARY $ 12,554 AVONDALE ELEMENTARY $ 27,312 BALSZ ELEMENTARY $ 256,516 BUCKEYE ELEMENTARY $ 44,463 BUCKEYE HIGH SCHOOL $ 112,424 CARTWRIGHT ELEMENTARY $ 1,770 CAVE CREEK UNIFIED $ 97,494 CHANDLER UNIFIED $ 312,881 CREIGHTON ELEMENTARY $ 34,718 DEER VALLEY UNIFIED $ 763,245 DYSART UNIFIED $ 289,479 FOUNTAIN HILLS UNIFIED $ 22,204 FOWLER ELEMENTARY $ 27,228 GILA BEND UNIFIED $ 928 GILBERT UNIFIED $ 270,678 GLENDALE ELEMENTARY $ 39,588 GLENDALE HIGH SCHOOL $ 150,580 HIGLEY UNIFIED $ 75,518 ISAAC ELEMENTARY $ 12,240 KYRENE ELEMENTARY $ 638,612 LAVEEN ELEMENTARY $ 28,961 LIBERTY ELEMENTARY $ 59,088 LITCHFIELD ELEMENTARY $ 84,292 LITTLETON ELEMENTARY $ 30,626 MADISON ELEMENTARY $ 39,707 MESA UNIFIED $ 311,518 MORRISTOWN ELEMENTARY $ 1,134 MURPHY ELEMENTARY $ 3,555 NADABURG UNIFIED $ 14,182 OSBORN ELEMENTARY $ 238,055 PALO VERDE ELEMENTARY $ 1,699 PALOMA ELEMENTARY $ 50 PARADISE VALLEY UNIFIED $ 602,212 PENDERGAST ELEMENTARY $ 83,978 PEORIA UNIFIED $ 467,916 PHOENIX ELEMENTARY $ 115,094 PHOENIX HIGH SCHOOL $ 1,015,696 QUEEN CREEK UNIFIED $ 1,019,566 RIVERSIDE ELEMENTARY $ 40,932 ROOSEVELT ELEMENTARY $ 42,999 SADDLE MOUNTAIN UNIFIED $ 156,681 SCOTTSDALE UNIFIED $ 1,082,070 SENTINEL ELEMENTARY $ 151,774 TEMPE ELEMENTARY $ 251,584 TEMPE HIGH SCHOOL $ 917,468 TOLLESON ELEMENTARY $ 39,449 TOLLESON HIGH SCHOOL $ 200,961 UNION ELEMENTARY $ 5,856 WASHINGTON ELEMENTARY $ 123,024 WICKENBURG ELEMENTARY $ 22,049 WILSON ELEMENTARY $ 103,404 (C-37-27-002-X-00)

Vote: approved

Item Text

2. AMENDMENT TO SCHOOL DISTRICT JUDGMENT AND RESOLUTION LEVIES FOR TWO SCHOOL DISTRICTS Pursuant to A.R.S. §15-992(G)(8) and (10), on July 15, 2026, the Maricopa County Board of Supervisors approved item C-37-27-002-X-00 - “Requests for Judgment and Resolution School District Levies” annually submitted by the County School Superintendent. This item set forth the judgment and resolution levies for 56 Maricopa County school districts as required by law. On July 27, 2026, County School Superintendent staff determined that levies for two school districts on the original agenda item were in error and needed to be corrected. This item amends C-37-27-002-X-00 correcting the two district levies while requiring adjustments to the Property Tax Oversight Commission (PTOC) worksheets to ensure accurate reporting and administration of tax rates. School District Original Amount Updated Amount Variance HIGLEY UNIFIED $ 75,518 $ 72,518 ($3,000) KYRENE ELEMENTARY $ 638,612 $ 683,612 $ 45,000 (C-37-27-002-X-01)