FY2027 School Finance Fiscal Operations Updates

Base Level Amount 15-901 & 15-943

2.00% / $102.27 total increase

• $5,215.53

 

Transportation Support Level 15-945

2.00% increase to support per route mile:

• 0.5 or fewer: $3.07
• 0.5-1.0: $2.52
• More than 1.0: $3.07

 

District Additional Assistance (DAA) & Charter Additional Assistance (CAA) 15-185 & 15-961

2.00% increase to CAA:

• Grades PSD-8: $2,174.54
• Grades 9-12: $2,534.38

 

Qualifying Tax Rate 41-1276

Unified School Districts and Common School Districts not within a High School District (Type 03): $3.0256
Common School Districts within High School District and High School Districts: $1.5128

 

State Aid Rollover 15-973

$800,727,700 of the FY 2027 basic state aid appropriation to school districts is deferred until July 2027.

This is equal to FY 2026.

Does not apply to charters or school districts with less than 4,000 ADM.

 

Classroom Site Fund 15-977 & JLBC FY2027 Estimate

$883 per weighted pupil

($41 Increase)

 

State Aid Supplement

One-time supplemental proportional funding for School Districts and Charter Districts based on weighted student counts. The additional amount received by each charter and district will increase budget capacity; districts can use their apportionment in either Maintenance & Operation or Unrestricted Capital Outlay funds.

 

$75,000,000

 

One Time Supplement for CAA & DAA

One-time supplemental funding for Charter Additional Assistance (CAA) and District Additional Assistance (DAA) will be allocated on a proportional basis. The additional amount received by each charter and district will increase budget capacity; districts can use their apportionment in either Maintenance & Operation or Unrestricted Capital Outlay funds.

 

CAA statewide amount: $5,858,000
DAA statewide amount: $23,142,000

 

One Time Supplement for FRPL

One-time supplemental funding for Free and Reduced Priced Lunch (FRPL) will be allocated on a pro rata basis using FRPL weighted ADM. The amount apportioned to each charter and district will increase budget capacity; districts can use their apportionment in either Maintenance & Operation or Unrestricted Capital Outlay funds.

 

FRPL statewide amount: $37,000,000.00

 

School Finance Fiscal Operations – Related Statutes

Arizona Department of Corrections 15-1372

Arizona Department of Juvenile Corrections 15-1371

Arizona Online Instruction 15-808

Certificates of Educational Convenience   15-825   15-976

Charter Equalization 15-185

Classroom Site Fund 15-977

County Jails   15-913.01

County Juvenile Detention 15-913

County Small School 15-365

Definitions 15-901

Determination of equalization assistance payments from county and state funds 15-971

District Cash Advance of State Aid   15-973

District Equalization 15-943

Instructional Improvement Fund 15-979

Optional Two Hundred Days of Instruction (5% base level increase) 15-902.04

Small School Capital Transportation 15-963

Teacher Experience Index 15-941

Unorganized Territory 15-1001