This yearly K-12 budget law raises per-student funding amounts for school districts and charter schools, lowers the state's qualifying school property tax rates for tax year 2026, creates a new fund and sale rules for proceeds from school buildings and grounds, and sets up a 6-school child sexual abuse prevention pilot for the 2027-2028 school year.
Official title: K-12 education; 2026-2027
- September 12, 2026
- Money received on or after July 1, 2026: Deposits into the property proceeds fund from sale or lease of school buildings and grounds
- Report due by September 1, 2026: Department of education report on proposed spending from the failing schools tutoring fund for fiscal year 2026-2027
- Schools may apply by July 1, 2027: Department of education must open applications for the child sexual abuse prevention pilot program
- Repealed after December 31, 2027: Alhambra elementary school district state aid recalculation and $852,200 increase
- Reports due by October 1, 2028: Reports from pilot schools to the department of education and department of child safety
- Repealed after December 31, 2028: Child sexual abuse and assault awareness and prevention pilot program
What changes
BeforeThe base level per student was $5,113.26 for fiscal year 2025-2026.
NowThe base level is set at $5,215.53 for fiscal year 2026-2027. State transportation support per route mile also rises, from 3.01 to 3.07 or from 2.47 to 2.52, depending on route mileage per eligible student.
BeforeCharter schools got extra state aid called charter additional assistance of $2,131.90 per student in preschool programs for children with disabilities, kindergarten and grades 1-8, and $2,484.69 per student in grades 9-12.
NowCharter additional assistance is $2,174.54 per student in preschool programs for children with disabilities, kindergarten and grades 1-8, and $2,534.38 per student in grades 9-12.
BeforeFor tax year 2025, the qualifying school property tax rate was $1.5606 for high school districts and certain common school districts, and $3.1212 for unified districts and certain other common school districts.
NowFor tax year 2026, those rates are $1.5128 and $3.0256.
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NowA property proceeds fund is created. "The schools" must deposit money they receive from selling or leasing school buildings and grounds on or after July 1, 2026, with some exceptions such as leases shorter than 1 year and fees for nonschool events. The legislature must appropriate the money before it is spent. Before any sale, the schools must get appraisals from at least 2 firms and submit the proposal to the joint committee on capital review for review.
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NowThe department of education must pick 6 public schools for a child sexual abuse and assault prevention pilot in the 2027-2028 school year. It includes at least 4 hours of in-person training for teachers, and at least 3 hours of in-person instruction plus materials for parents. Parents may not be required to take part. Participating schools must report by October 1, 2028.
Who it affects
- Students and parents in Arizona public and charter schools
- Property owners who pay school property taxes
- Teachers and parents at the 6 pilot schools
- School districts and charter schools
- Alhambra elementary school district
- Arizona department of education
- Department of health services
- Joint legislative budget committee and joint committee on capital review
What you need to do
Nothing.
What the law doesn't answer
- Which institution "the schools" refers to in the new property proceeds fund
- How the lower qualifying tax rates will affect any individual property tax bill
- How the 6 pilot schools will be chosen among applicants
- How much money is provided for the pilot program
- What the units are for the qualifying tax rates
- Total amount of state school funding resulting from these changes
This summary describes the law as enacted. Later laws, court rulings or referendum petitions can change the picture. Check the official text for the current wording.