District Additional Assistance Override
District Additional Assistance Override
What is a District Additional Assistance Override?
A District Additional Assistance (DAA) budget override allows a school district to levy a tax to pay for capital equipment items that cannot be purchased by the district’s regular capital budget and that is not included in a district’s current bond program. Arizona Revised Statute §15-481 grants public school district governing boards the authority to call for a District Additional Assistance Override election. Per statute, a District Additional Assistance Override is limited to the lesser of a specified dollar amount or 10% of the Revenue Control Limit.
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Funds generated through the 2022 District Additional Assistance Override election provide:
- Curriculum materials and school technology
- School furniture, fixtures and equipment
- Fine Arts, Athletics and Library equipment & materials
- Playground equipment and facilities
History of District Additional Assistance Override:
Voters passed the previous District Additional Assistance Override, November 2016
- Previous override is $8,500,000
- Effective July 1, 2017, through June 30, 2023
- Tax rate for the previous District Additional Assistance Override is $0.1381 (per $100 of property taxable value)
Current District Additional Assistance Override:
- Estimated Revenue Control Limit (RCL) for Fiscal Year 2023-2024 is $144,616,478
- District Additional Assistance Override is limited to the lesser of a specified amount or 10% of the District’s Revenue Control Limit
- Given that the override authorization is effective for seven years, $14,500,000 would allow for potential growth in the District Revenue Control Limit
- Based on 2023-2024 Estimated Revenue Control Limit (RCL) amount would be $14,461,648
- Estimated tax rate of $0.2147 (per $100 of property taxable value)
- Increase of $0.08 (per $100 of property taxable value)
The newly approved Override will go into effect July 1, 2023 and could total up to $14.5 million per year over a seven-year period.
Current and proposed District Additional Assistance Override Categories include:
CATEGORY |
PREVIOUS |
CURRENT |
INCREASE |
% of INCREASE |
Technology |
$ 4,900,000 |
$ 8,150,000 |
$ 3,250,000 |
66% |
Curriculum |
$ 1,400,000 |
$ 2,450,000 |
$ 1,050,000 |
75% |
Furniture, Fixtures, and Equipment |
$ 800,000 |
$ 960,000 |
$ 160,000 |
20% |
Fine Arts |
$ 500,000 |
$ 900,000 |
$ 400,000 |
80% |
Playground/Facilities |
$ 350,000 |
$ 980,000 |
$ 630,000 |
180% |
Library |
$ 300,000 |
$ 500,000 |
$ 200,000 |
67% |
Athletics |
$ 250,000 |
$ 560,000 |
$ 310,000 |
124% |
TOTAL |
$ 8,500,000 |
$ 14,500,000 |
$ 6,000,000 |
71% |
Impact on Homeowners:
The average property taxable value of a home in Scottsdale is $498,108. The estimated annual average increase in property tax would be $48.56 per year.
Property Taxable Value | Current DAA Override $0.1381 (per $100 property taxable value) | 10% of RCL $14.5 Million $0.2356 (per $100 property taxable value) | Estimated Annual Difference | Estimated Monthly Difference |
$498,108.00 | $68.79 | $117.35 | $48.56 | $4.05 |
$249,054.00 | $34.40 | $58.68 | $24.28 | $2.02 |
$996,215.00 | $137.59 | $234.71 | $97.12 | $8.09 |