Higley Unified adopts FY2026 budget, includes $2 million adjacent-ways levy for Williams Hill traffic project

The Higley Unified School District Governing Board on a roll-call vote adopted the district's fiscal year 2025'26 expenditure budget and included a one-year, $2,000,000 adjacent-ways levy intended to help fund the Williams Hill traffic flow project.

The adopted budget vote was 5-0. Tyler Moore, the district chief financial officer, presented the adopted budget during a public hearing and said it is unchanged from the proposed budget and that no state budget agreement has been finalized, so the district did not build any speculative state aid increases into the adopted figures.

Moore said the district assumed a statutorily required 2% inflation adjustment to base support, noted that Arizona State Retirement System (ASRS) rates will decrease in 2026, and identified an anticipated decline of about 300 average daily membership (ADM), roughly 3 percent, that drives the adopted maintenance and operations budget lower than the current year.

The adjacent-ways levy is described in the adopted materials as $2,000,000 with an estimated tax impact of about $0.19 per $100,000 of assessed valuation for one fiscal year. Moore said the levy proceeds are intended to help fund several million dollars of off-district improvements on Higley Road associated with the Williams Hill traffic flow project; improvements off district property are eligible for adjacent-ways funding.

Moore told the board the adopted M&O (maintenance and operations) budget includes an M&O transfer to capital and that capital balances will be drawn down to meet district needs; he estimated about a $3,000,000 capital fund balance carried forward and a projected $17,000,000 general fund balance carried into fiscal 2026 after the adopted spending plan and transfers.

Board members asked for clarifications about the truth-in-taxation notice timing, levy voting procedure and the possibility of a September revision should the state legislature act on one-time supplements or other K-12 funding changes. Moore and district counsel explained the notice timing and said the district can revise the budget later if the legislature finalizes funding that materially affects K-12 revenue.

The board approved the adoption motion by roll call: Vice President Tiffany Schulz, Board Member Anna Van Hook, Board Member Sarah Jarman, Board Member Scott Glover and President Wade each voted "aye." Moore indicated the board may revisit the budget in September if the legislature finalizes additional K-12 funding.

Votes at a glance: Adopted fiscal year 2025'26 expenditure budget (includes adjacent-ways levy of $2,000,000) — Outcome: approved; roll-call vote 5-0.

The district will publish any subsequent budget revisions if state legislative action prompts a revision before the district's December reconciliation with the 48-ADM count.