HB 2185 Summary

• Amends Arizona school finance law regarding county school superintendent duties to recompute equalization assistance and compute additional tax levies using property values from county assessors.

• Eliminates requirement that county school superintendent prepare certain specific financial estimates (county school fund amounts, special reserves, and anticipated interest earnings) from annual budget filings.

• Removes prohibition on delinquency factors in primary school district tax rate computations and clarifies that local property taxes cannot be levied for classroom site fund deficits.

• Modifies school district tax levy calculations to reference the equalization assistance base amount and adds new allowable levy for qualifying dropout prevention programs originally established by law in 1987.

• Repeals section 15-993 of Arizona Revised Statutes (specific content not detailed in bill text).