AZ HB2672

Amends Arizona Revised Statutes Section 15-951 regarding budget calculations for common school districts not within a high school district.

Removes the 15-year time limit for unified school districts to calculate budgets under the previous method, allowing them to continue doing so only "until a high school is built."

Permits school districts to retroactively adjust budgets for fiscal years 2020-2021 and 2021-2022 under the modified provisions, but prohibits retroactive adjustments for any other fiscal year.

Maintains provisions for newly formed unified school districts phasing in high school grades 9-12 instruction to continue using the previous calculation method for a maximum of five years after the new high school begins operating.

Effective date: June 30, 2023.