Board of Supervisors - Regular Meeting

requests for cash deficit school district levy. Here we go. In addition, item two, we have school district judgment and resolution levies for two school districts. Then the board will now consider these items for a vote. Is there any request for information on item one related to Alhambra? Item two, resolution lobbies for Higley and Kyrene? Thank you. Mr. Oh, Mr. Gallardo.

Thank you. Real quickly, and I'm not too sure. Unfortunately, I'm not present, but Mr. It's my understanding that we are definitely going with the advice of our legal counsel. Alhambra definitely has a different picture or a different view of this. I'm assuming we're moving forward. I'm supportive of the motion on the table. But what other course of action does Alhambra have?

challenge challenging us in the courts or is there an appeals process through other departments what's i guess what's next steps thank you mr gallardo i was going to call budget finance director mike mcgee forward so he can address that exact question madam county manager and thank you chair i also see um

School Superintendent Boggs and Chief Deputy Diana is here as well.

Shout out to both of you. Mr. McGee. And please state your name into the live mic for the record.

Good morning. My name is Mike McGee, the chief financial officer for Maricopa County and a chair. Um, this was a unique situation where Alhambra school dish elementary school district had, um, a DV what's called a deviation in the tax roll. Um, there was some property that was significant that was, um, had to be changed on its classification. which affected their tax roll. And this deviation, they requested a cash deficit levy. We obtained legal advice. The board was advised of that legal interpretation. We also involved other outside stakeholders such as state regulators,

Other partners and it seemed that we all reached the same conclusion Which was that they could they could not levy the full amount requested on their primary rate So we limited it to what was allowable And thank you Given that there was a very clear deviation and property valuation related to a large property owner in the district do they have any alternative remedies for the balance of that they had originally requested? Do they have recourse, for instance, to secondary levies?

Well, from my understanding, there is no appeals process with the school superintendent's office. Correct. They would have to try to find a solution through the state. And I think school superintendent would know better than this, but there might be a process through the Arizona Department of Education and PTAC which is the Property Tax Oversight Commission. But I don't see any clear avenues for an appeal or a fix to this. Okay.

And it's my understanding that the superintendent of the school, Alhambra District, signed the PTAC letter?

Yes, my understanding is that the school superintendent for Alhambra Elementary School District signed the PTAC form that was submitted to the state. which included the levy amount at which we are recommending today.

Thank you. Mr. Gallardo, did you have any further questions? Because I had questions along the same lines.

No, Madam Chair, I mean, I... REPRESENT A GOOD PORTION OF THIS DISTRICT. I HAVE NOT HEARD ANY, NOT RECEIVED ANY PHONE CALLS, E-MAILS FROM THE DISTRICT OR ANY OF THE BOARD MEMBERS OR ANYONE, EVEN THE SUPERINTENDENT. I'M FAMILIAR WITH THEM ALL. i mean your guess is as good as mine um i have no idea where they move from here um i don't know if there is an avenue through the department of education i was thinking that too i'm just not as familiar i've been on the school board for a long time I'm just not as familiar with this process as I probably should be. But I'm very supportive of the motion on the table. We're following legal advice as we've always had historically here in Maricopa County. And I'm just not sure the direction that the district will move forward in.

Thank you. Any other questions from board members?

Madam chair. Madam vice chair. Thank you. Um, it was my understanding that, uh, the school district could possibly use secondary taxes to make up this difference. Have you heard that Mr McGee or a superintendent box?

chair vice chair that is a possible avenue at least in our view it's something that could be explored and but they the school district chose not to list that as a secondary the difference on the PTOC form thank you further questions and I have received extensive outreach from Alhambra

And their lobbyists and their school district officials, I want to thank them for it. But everything that in terms of doing our due diligence, what we came forward with with the final recommendation was recommended by our legal counsel and supported by our superintendent of schools. So the board will now consider items one and two. Madam vice chair. Do you have a motion?

Yes, madam chair. I move that we approve items number one and two Thank you. Is there a second please?

second second it's been moved and seconded all those in favor will say aye aye Any opposed? the motion carries unanimously we will now consider item 3 the adoption of the fiscal year 2027 property tax levy resolution and Thank you, Mr. McGee. Assuming no discussion, hearing none, Madam Vice Chair, do you have a motion for item number three?

Madam Chair, I move that we adopt the fiscal year 2027 property tax levy resolution as printed in the agenda.

Thank you. Is there a second?

Second.

It's been moved. It's been seconded. All those in favor will say aye.

Aye.

Are there any opposed? Hearing none, the motion carries unanimously. Now we will proceed to the adoption of the full cash value for bond calculation. The board will now consider item number four. Is there any discussion from board members? Hearing no discussion, we will proceed. Madam Vice Chair, do you have a motion?

Madam Chair, I move that we approve item number four.

Thank you. Is there a second? Second. It's been moved and seconded. All those in favor will say aye. Aye. Any opposed? Motion carries unanimously. The last item on our public agenda is executive session. The board will now consider this item. Is there a motion, Madam Vice Chair, to go into executive session?

Madam Chair, I move that we go into executive session.

Thank you. Is there a second?

Second. Second.

It's been moved and seconded. All those in favor will say aye. Aye. Any opposed? The motion carries unanimously. We will convene the executive session in the Sullivan Conference Room. Thank you, everyone who attended this morning. We appreciate you. And with that, this meeting is adjourned.