Arizona's school finance system is arguably one of the most complex in the United States. Over the years, both the Arizona Tax Research Association (ATRA) and the Goldwater Institute have made efforts to keep taxpayers and policy makers up to date or to introduce them to the major moving parts of this rather involved topic.
This guide is merely the latest effort to bring about a wider understanding of public school finance. It is not intended to be either comprehensive or exhaustive. Instead, our objective was to make school district finance as accessible as possible to a wide audience of people who have no intention of becoming school finance experts. As taxpayers, however, we all have an interest in those components of school finance, especially areas of taxation and spending, that affect us most.