local government; 2026-2027

This bill allows Arizona counties with fewer than 250,000 residents to use money from specific local taxes for general county expenses in the 2026-2027 fiscal year. Under this rule, a county can use up to $1.25 million from any designated revenue source for purposes other than what that source was originally intended for. To ensure transparency, the law requires these smaller counties to submit a report to the state budget committee by October 1, 2026, detailing how they plan to use these funds. The measure applies only to counties based on their 2020 population counts and does not affect larger jurisdictions.