2026 Override Information

An override is a voter-approved measure that allows a school district to exceed certain state-established budget limits through additional local property tax funding.

Arizona school districts may ask voters to authorize overrides for different purposes, including Maintenance & Operations and District Additional Assistance (capital) expenditures.

Arizona law requires school districts to periodically seek voter authorization to continue override funding.

If Proposition 407 is approved, the existing M&O Override would continue at its full authorized level for five fiscal years, followed by a two-year phase-down period unless voters authorize another continuation.

Arizona has historically provided limited funding for school capital needs, including facilities, curriculum materials, furniture, equipment, and technology. In 2017, a lawsuit challenged the adequacy of Arizona's school facilities funding system. In 2025, a Maricopa County Superior Court judge ruled that the state's capital funding system violated the Arizona Constitution. A final judgment was issued in March 2026, and the ruling is under appeal.

Due to limited state funding, FUSD has relied heavily on voter-approved bonds and other available resources to address capital needs. However, some investments in curriculum materials, classroom furniture, equipment, and preventative maintenance have been delayed or deferred.

Proposition 409 was placed on the ballot to allow voters to decide whether to authorize approximately $2.5 million annually in additional funding specifically for capital purchases and improvements.

How are property taxes calculated for FUSD's proposed overrides?

Did you know that Arizona property taxes are calculated using your property's LIMITED PROPERTY ASSESSED VALUE, NOT its market value? 

For most residential properties, the assessed value is just 10% of the Limited Property Value (LPV), before any applicable exemptions.

Step 1: Find your property's assessed value.

Look for the Net Assessed Value on your property tax statement, or find your property information through the Coconino County Assessor's website: County Assessor's Website

Step 2: Calculate the estimated cost of each override.

The proposed rates are based on every $100 of your property's net assessed value:

• Prop 407 (M&O Override Continuation): $0.51 per $100 of assessed value. Multiply your net assessed value by 0.0051.

• Prop 409 (DAA Override): $0.13 per $100 of assessed value. Multiply your net assessed value by 0.0013.

Here's an example:

For a residential property with a Limited Property Value of $300,000:

• Limited Property Value: $300,000

• Assessed Value (10%): $30,000

• Prop 407: $30,000 × 0.0051 = $153 per year

• Prop 409: $30,000 × 0.0013 = $39 per year

If your tax statement already shows your Limited Property Assessed Value, use that number directly. You do not need to multiply it by 10% again.

Important to know: Prop 407 is a continuation of an existing override approved by voters since 1996, while Prop 409 would establish a new DAA override. These are estimated annual amounts for the individual overrides, not your total property tax bill or the amount your taxes would change.

The estimated rates would begin in Fiscal Year 2028. 

The November 3, 2026, General Election is administered by Coconino County.

Important dates include:

• October 23: Last day to request a mailed early ballot

• October 27: Recommended last day to return an early ballot by mail

• October 30: Last day to vote early in person

• November 3: Election Day, with voting locations open from 6 a.m. to 7 p.m.

Early ballots must be received by 7 p.m. on Election Day.

Visit November 3 General Election Information for official voting locations, ballot drop boxes, and additional election information.