local government; 2026-2027.

This bill allows Arizona counties with fewer than 250,000 residents to use up to $1.25 million from any designated revenue source to cover general county expenses in the 2026-2027 fiscal year. It specifically permits these counties to utilize funds from countywide special taxing jurisdictions, provided the money is not used for purposes other than what the original revenue source was intended for. Counties must submit a report to the joint legislative budget committee by October 1, 2026, detailing whether they exercised this authority and specifying the revenue sources and amounts used. The legislation applies only to smaller counties and sets a strict limit on the amount of flexible funding available for that specific fiscal year.