AZ SB1316

Amends county jail district laws to allow counties with populations of 500,000 or less to use an alternative maintenance of effort payment structure under new section 48-4024.01 instead of the standard section 48-4024.

Sets the alternative maintenance of effort base expenditure at 25 percent of the county's actual expenditures for corrections facilities and programs in the fiscal year before the jail district tax becomes effective.

Adjusts the annual maintenance of effort payment by the lesser of either the percentage change in the county's primary property tax levy limitation or the annual change in the GDP price deflator.

Allows counties using the alternative maintenance of effort to reduce the excise tax cap from 10 percent to 6.6 percent of state excise tax rates prescribed by section 42-5010 and 42-5352.

Applies the alternative maintenance of effort structure to counties experiencing negative net new assessed valuation in any year after 2015 within the three-year period before imposing a community corrections tax.