SB1602 proposes changes to the way property taxes are levied in common school districts not within a high school district (Type 03 districts) in Arizona. The bill requires that the property tax levied by a county board of supervisors be based on the "student count" of high school pupils in the Type 03 district during the prior school year, rather than the "number" of pupils. "Student count" is defined as the average daily membership for the previous fiscal year.

Additionally, the bill mandates that the Arizona Department of Education (ADE) annually provide each county board of supervisors with the countywide average per pupil equalization base for high school pupils and the "student count" of high school pupils in the Type 03 district for the prior school year. This information is used for the purposes of levying the property tax. The changes are set to become effective on the general effective date.

Statutes affected:
Introduced Version: 15-992
Senate Engrossed Version: 15-992