FREQUENTLY ASKED QUESTIONS:

The District currently has funding from a 15% M&O (maintenance and operation) override. Voters approved this override in 2017. If approved, the 15% override which is the subject of the Election would continue the 15% override currently in place.

Q:     Is the override a tax increase?

A:     No. The override is not a tax increase – it would be a continuation of local funding that our schools have had in place for more than 20 years.

Q:     What is a special budget override?

A:     Arizona state law limits school district budgets. With voter approval, State law allows a school district to override or exceed its school operating budget by up to 15%. The District plans to add this funding to its M&O budget limit used primarily for salaries, employer benefit expense, utilities, classroom supplies, and all other items that are ‘consumed or used up’ during the course of teaching and learning.

Q:     Why is the District asking voters to renew its override?

A:     The Board believes the override allows the District to offer competitive salaries and attract highly qualified staff. The budget override has assisted the District in maintaining our student-teacher ratio at 19.8:1. The District has focus intervention programs beyond the classroom (i.e., reading specialists, intervention specialists, instructional coaches, behavior coaches, student advisors). We would like to continue these support services for students.

Q:     How will the override funds be used?

A:     The override funds will be used for the following:

• recruit and retain effective teachers and staff;
• maintain a nurse at each school;
• maintain teacher and staff pay;
• maintain special area programs such as physical education, music, band, art;
• maintain athletic programs; and
• maintain focus intervention programs (reading specialists, intervention specialists, instructional coaches, behavior coaches, student advisors).

Q:     What is the District’s history of overrides?

A:     The District has had an override in place for more than 20 years.

Q:     What is that tax rate impact?

A:     Per A.R.S. § 15‑481(C) the tax rate paid expected to fund the override in the first year is approximately $0.82 per $100 of net limited assessed property value. This rate is approximately equal to the current tax rate for the existing override. Because of the property value growth associated with new homes and businesses in the area, this tax rate has declined in the past couple of years.

Q:     How long is the override in effect?

A:     The District’s M&O budget override election provides funding to the District for seven years.  Voters may be asked to reauthorize the override by the fifth year or the District will receive reduced funding in year six and a further reduction of funding in year seven. After year seven, the override expires and funding is reduced to zero.

Q:     What happens if the M&O budget override is not approved?

A:     If the override continuation is not approved, the District would have to phase out this funding by one-third starting in fiscal year 2023/2024, two-thirds in fiscal year 2024/2025, and fully eliminate the funding in fiscal year 2025/2026. An estimated cut of $3,350,896 in fiscal year 2023/2024, an additional estimated cut of $3,350,896 in fiscal year 2024/2025 and an additional estimated cut of $3,350,896 in fiscal year 2025/2026.

INFORMATIONAL PAMPHLET FOR LITCHFIELD ELEMENTARY SCHOOL DISTRICT NO. 79OF MARICOPA COUNTY, ARIZONA SPECIAL OVERRIDE ELECTION NOVEMBER 8, 2022

On May 10, 2022, the Governing Board of the District (the “Governing Board”) passed and adopted a resolution calling a special override election (the “Election”) to authorize the Override. A copy of such resolution is available from the District by written request to the Superintendent, Litchfield Elementary School District No. 79 of Maricopa County, Arizona, 272 East Sagebrush Street, Litchfield Park, Arizona 85340, Telephone (623) 535-6000.

The proposed continuation of the override in the budget of the District that exceeds the amount allowed pursuant to Section 15-905, Arizona Revised Statutes, will be not to exceed the otherwise allowable revenue control limit by more than fifteen percent.

The proposed fifteen percent override authorization is a continuation of the District’s current fifteen percent override authorization approved by the voters in the District on November 7, 2017. The District’s current fifteen percent override authorization is required by law to be reduced by one-third in each of fiscal years 2023/2024 and 2024/2025. 

The total amount of the current year’s budget, the total amount of the proposed budget and the total amount of the alternate budget are as follows:

Current Year’s Maintenance and Operation Budget (2022/2023)                                       $84,339,988

Proposed Maintenance and Operation Budget (2023/2024)                                                       $88,725,667

Alternate Maintenance and Operation Budget (2023/2024)                                                       $85,374,771

The proposed continuation of the override in the budget would be in effect for seven years and would allow the revenue control limit to be exceeded by not more than fifteen percent.

The proposed total amount of revenues that will fund the continuation of the override in the budget and the amount that will be obtained from a levy of taxes on the taxable property within the District for the first year for which the budget increase was adopted is $10,052,689.

None of the proposed amount of revenues that will fund the continuation of the override in the budget will be obtained from other than a levy of taxes on the taxable property within the District.

The dollar amount for the first year for which the budget continuation was adopted is $10,052,689, and the purpose for which the proposed continuation of the increase in the budget is to be expended for the first year for which the budget continuation was adopted are as follows:

• recruit and retain effective teachers and staff;
• maintain a nurse at each school;
• maintain teacher and staff pay;
• maintain special area programs such as physical education, music, band, art;
• maintain athletic programs; and
• maintain focus intervention programs such as reading specialists, intervention specialists, instructional coaches, behavior coaches, student advisors.

The alternate budget shall be adopted by the Governing Board of the District if the proposed budget is not adopted by the qualified electors of the District. In adopting such alternate budget, the Governing Board shall follow the procedures prescribed in Section 15-905, Arizona Revised Statutes, for adopting a budget that does not include the proposed increase.

LITCHFIELD ELEMENTARY SCHOOL DISTRICT NO. 79 OF MARICOPA COUNTY, ARIZONA 15% MAINTENANCE AND OPERATIONS BUDGET OVERRIDE ELECTION NET ASSESSED VALUATION, TAX RATE AND ESTIMATED AMOUNTS OF SECONDARY PROPERTY TAXES
Estimated Revenues to fund 15% M&O Budget Override			$10,052,689
Net Assessed Valuation for Tax Purposes (a)			$1,226,791,462
Estimated Tax Rate per $100 of Assessed Valuation to fund 15% M&O Budget Override			$0.8194
	Limited Property Value	Assessment Ratio		Assessed Valuation (b)	Estimated Override Tax Rate (c)		Estimated Annual Tax Amount
A.R.S. § 15‑481B‑11 The current limited property value, the net assessed valuation and the estimated amount of the secondary property taxes if the proposed budget is adopted for each of the following:
A.R.S. § 15‑481B‑11(a) An owner-occupied residence whose assessed valuation is the average assessed valuation of property classified as class three, as prescribed by A.R.S. § 42-12003 for the current year in the school district.	$245,520	10.0%		$24,552	$0.8194		$201.18
A.R.S. § 15‑481B‑11(b) An owner-occupied residence whose assessed valuation is one-half of the assessed valuation of the residence in A.R.S. §15‑481B‑11(a).	$122,760	10.0%		$12,276	$0.8194		$100.59
A.R.S. § 15‑481B‑11(c) An owner-occupied residence whose assessed valuation is twice the assessed valuation of the residence in A.R.S. §15‑481B‑11(a).	$491,040	10.0%		$49,104	$0.8194		$402.36
A.R.S. § 15‑481B‑11(d) A business whose assessed valuation is the average of the assessed valuation of property classified as class one as prescribed by A.R.S. § 42-12001, paragraphs 12 and 13, for the current year in the school district.	$1,714,760	17.5%		$300,083	$0.8194		$2,458.88
An owner-occupied residence whose assessed valuation is $100,000.	$100,000	10.0%		$10,000	$0.8194		$81.94

Litchfield ESD Resolution Ordering and Providing Notice of a Special Election, November 8, 2022

Preguntas frecuentes:

El Distrito cuenta actualmente con fondos procedentes de una anulación del 15% de M&O (mantenimiento y operación). Los electores aprobaron esta anulación en el 2017. Si se aprueba, la anulación del 15% que es el tema de la Elección, continuaría la anulación en vigor del 15%.

 

P:    ¿Es la anulación un aumento de impuestos?

R:    No. La anulación no es un aumento de impuestos, sería una continuación de la financiación local que nuestras escuelas han tenido en su lugar durante más de 20 años.

 

P:    ¿Qué es una anulación especial del presupuesto?

R:    La ley estatal de Arizona limita los presupuestos de los distritos escolares. Con la aprobación de los electores, la ley estatal permite a un distrito escolar anular o exceder su presupuesto de funcionamiento escolar hasta en un 15%. El Distrito planea añadir esta financiación a su límite presupuestario de M&O utilizado principalmente para los salarios, los gastos de prestaciones del empleador, los servicios públicos, los materiales del aula y todos los demás elementos que se "consumen o utilizan" durante el curso de la enseñanza y el aprendizaje.

 

P:    ¿Por qué pide el Distrito a los electores que renueven su anulación?

R:    La Mesa Directiva considera que la anulación permite al Distrito ofrecer salarios competitivos y atraer a personal altamente cualificado. La anulación del presupuesto ha ayudado al Distrito a mantener nuestra proporción de alumnos por maestro en 19.8:1. El Distrito tiene programas de intervención focalizados más allá del aula (tales como especialistas en lectura, especialistas en intervención, asesores de instrucción, asesores de comportamiento, asesores de los alumnos). Nos gustaría continuar con estos servicios de apoyo para los alumnos.

 

P:    ¿Cómo se utilizarán los fondos de la anulación?

R:    Los fondos de anulación se utilizarán para lo siguiente:

• contratar y retener a maestros y personal eficaces;
• mantener una enfermera en cada escuela;
• mantener el salario de los maestros y del personal;
• mantener programas de educación física y artística tales como música, banda, artes plásticas;
• mantener los programas deportivos; y
• mantener programas de intervención focalizados (especialistas en lectura, especialistas en intervención, asesores de instrucción, asesores de comportamiento, asesores de los alumnos).

P:    ¿Cuál es el historial de anulaciones del Distrito?

R:    El Distrito ha tenido una anulación en vigor durante más de 20 años.

 

P:    ¿Cuál es el impacto a la tasa impositiva?

R:    De acuerdo con A.R.S. § 15481‑(C), la tasa impositiva pagada que se espera que financie la anulación en el primer año es de aproximadamente $0.82 por cada $100 del valor limitado neto de la propiedad. Esta tasa es aproximadamente igual a la tasa de impuestos actual para la anulación existente. Debido al crecimiento del valor de la propiedad asociado a las nuevas viviendas y negocios en la zona, esta tasa impositiva ha disminuido en los últimos dos años.

 

P:    ¿Cuánto tiempo dura la anulación?

R:    La elección de anulación del presupuesto de M&O del Distrito proporciona fondos al Distrito durante siete años. Se puede pedir a los votantes que vuelvan a autorizar la anulación para el quinto año o el Distrito recibirá una financiación reducida en el sexto año y una nueva reducción de la financiación en el séptimo año. Después del séptimo año, la anulación expira y la financiación se reduce a cero.

 

P:    ¿Qué ocurre si no se aprueba la anulación del presupuesto de M&O?

R:    Si no se aprueba la continuación de la anulación, el Distrito tendría que reducir gradualmente esta financiación en un tercio a partir del año fiscal 2023/2024, en dos tercios en el año fiscal 2024/2025 y eliminar totalmente la financiación en el año fiscal 2025/2026. Un recorte estimado de $3,350,896 dólares en el año fiscal 2023/2024, un recorte adicional estimado de $3,350,896 dólares en el año fiscal 2024/2025 y un recorte adicional estimado de $3,350,896 dólares en el año fiscal 2025/2026.