Maricopa supervisors approve Nataberg cash-deficit levy; board orders review after ATTRA raises concern

The Maricopa County Board of Supervisors approved a cash-deficit school district levy for the Nataberg School District while directing county staff and the county school superintendent's office to investigate concerns raised by the Arizona Tax Research Association (ATRA) and to return for further action if necessary.

Diana Zlotechnin, chief deputy school superintendent, told the board that ATRA emailed the office on the previous Friday flagging a possible mistake in Nataberg’s levy submission. She said the superintendent’s office had not had sufficient time to complete a full review but recommended the board approve the levy to comply with statutory deadlines and allow the county treasurer to proceed with tax rolls. “We do suggest that you adopt it today so that we can come back to it if there's an error,” Zlotechnin said.

County legal counsel advised that approval with a prompt follow-up review was appropriate given the deadline. Wes Van Cleave of the Maricopa County Attorney’s Office said there was limited time to analyze the issue but that the central question is whether a reported shortfall stems from an actual or anticipated deviation in the property tax rolls (which is the statutory basis for a cash-deficit levy) or from other budget or spending decisions.

After debate, the board approved the levy by roll call. Vice Chair Brophy McGee moved approval of the Nataberg levy; Supervisor Stewart seconded. The clerk recorded votes as follows: Supervisor Stewart — yes; Vice Chair Brophy McGee — no (she explained her “no” as a vote to press for deeper review); Supervisor Gallardo — yes; Chairman Galvin — yes. Supervisor Lesko was absent. The motion carried 3–1 with one absence. The board directed the superintendent’s office and county staff to meet with ATRA, the treasurer, assessor and other parties and to return with findings and, if necessary, amendments at a future meeting (the board discussed a September 10 follow-up date).

Why it matters: The vote ensured Nataberg’s levy would be processed on the county tax rolls and preserved the district’s near-term cash flow while preserving the board’s ability to correct any lawful errors and to protect taxpayers. Board members and staff said they want to ensure the county follows the statute and that taxpayers are not charged in error.

Board members also discussed the broader practice and asked staff to review other districts that had similar levies approved earlier in the year — Saddle Mountain, Arlington and Scottsdale were mentioned by staff and ATRA as items to check — and to include any necessary corrections on a future agenda. County staff said the treasurer’s office would perform any required true-up if the board later amends a levy.

Diana Zlotechnin and the county school superintendent’s office committed to a priority review and to briefing the board before any final corrective action.