https://apps.azleg.gov/BillStatus/BillOverview/79984
HB2173 is a continuation of ATRA’s prior successes regarding type 03 school finance (see HB2124 from 2022).
https://apps.azleg.gov/BillStatus/BillOverview/78777
SB1172 limits the amount a fire district may request in G.O. bond debt to 120% of the district's debt capacity (debt limit, less outstanding debt). The bill also expands the information that must be provided in the bond election order, including the minimum number of years the bonds may run, the current outstanding G.O. debt, and the statutory debt limitation of the District.
https://apps.azleg.gov/BillStatus/BillOverview/27033
Prohibits a county, city or town from levying or assessing any new or increased taxes or fees unless written notice is provided on the entity's website at least 60 days before the increase is approved by the governing body.
https://apps.azleg.gov/BillStatus/BillOverview/27849
Current statutes require county school superintendents to determine the amount of primary property taxes levied by each district. SB1188 extends
oversight over these important school property tax rate calculations to the Property Tax Oversight Commission (PTOC) to ensure
compliance. Currently, the PTOC has statutory oversight of the constitutional levy limitations of counties, cities and towns, and
community colleges.
https://apps.azleg.gov/BillStatus/BillOverview/27063
This measure prohibits a county accommodation school district from levying either primary or secondary property taxes. HB2287 also requires the Property Tax Oversight Commission to consider any property tax levied by a county in support of an accommodation school district to be part of the county’s primary levy and subject to the county’s constitutional levy limit.
https://apps.azleg.gov/BillStatus/BillOverview/31190
SB1279 is the result of negotiations between the Arizona Tax Research
Association (ATRA) and the Arizona Department of Revenue. Current law
does not specifically address the tax treatment of computer software.
https://apps.azleg.gov/BillStatus/BillOverview/66868
HB2613 does two important things to clarify the actions of jurisdictions between the call of a
tax-question election through election day. First, it directs them to limit “district-focused”
advertising (promotions where the district itself is the focus) to official business that is
germane to the functioning of the jurisdiction and maintains their historical frequency, scope,
