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).
HB2173 Capped the additional tax rate for a type 03 school at the lesser of the qualifying tax rate (QTR) or a rate resulting in a levy equal to the countywide average per pupil equalization base for high school pupils multiplied by the number of resident high school pupils in the district during the previous school year. When evaluating whether a district exceeds their maximum primary property tax rate, the Minimum QTR and additional tax are excluded. Additionally, any unexpended revenues collected from the additional tax levied by a county board of supervisors in TY 2023 pursuant to Laws 2022, chapter 285, section 11, will be redirected to the County Treasurer for deposit in the State General Fund for school financial assistance.