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.
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 |
Frequently Asked Questions
- What is a District Additional Assistance Override?
- What is considered a “capital item”?
- What is the difference between District Additional Assistance, bond, and Maintenance and Operations?
- When was the last District Additional Assistance Override?
- If you currently have a District Additional Assistance Override, why are you asking for another one?
- The current District Additional Assistance Override is capped at $8.5 million. This override is capped at $14.5 million. Why are you asking for more this time?
- How much will the District Additional Assistance Override cost the average homeowner?
- What would the District Additional Assistance Override be used for?