Quick answer: The Arizona ESA program (Empowerment Scholarship Account) deposits state education money into an account that a parent controls, and the family spends it on approved education costs such as private school tuition, curriculum, tutoring and exam fees. Any Arizona resident who is eligible to enroll in public school can qualify. In return, the parent signs a contract not to enroll the child in a district or charter school while the account is active. The Arizona Department of Education (ADE) runs the program and pays the account in quarterly installments through an online platform, ClassWallet.
Families who look at an Arizona ESA for an online private school usually want five answers: who qualifies, how much the account holds, how to apply, what the money can buy and what the contract asks in return. This guide answers each one from Arizona law and links the source. It also includes the contract in plain words, a table of expense categories, a sample budget and a list of questions to ask any school before you apply. For how ESAs and vouchers work across states, see our guide to ESAs and vouchers for online school.
The statute text below was read on October 10, 2026. ADE publishes a new handbook and funding chart each school year, so check the current ones on the ADE ESA page before you act.
Table of Contents
How the Arizona ESA program works
Arizona law creates the accounts “to provide options for the education of students in this state” (A.R.S. 15-2402). The steps look like this:
- The parent applies to ADE and sends proof of residency and the child’s records.
- ADE issues an award letter and a contract for the parent to sign.
- ADE moves money into the account in quarterly installments (A.R.S. 15-2403). ADE uses the ClassWallet platform to hold the account and pay vendors, and its ESA page and handbook explain how to log in and pay.
- The parent pays approved schools and vendors from the account, or pays first and asks for reimbursement. The statute allows reimbursement for an allowable expense.
- The parent renews the account each year.
The money is not taxable income to the parent under Arizona law, and a school or provider may not “share, refund or rebate” account money back to the family (A.R.S. 15-2402, subsections J and L).
Arizona ESA eligibility
Since the 2022-2023 school year, a qualified student includes any Arizona resident who is eligible to enroll in a public school in preschool for children with disabilities, kindergarten or grades 1 to 12 (A.R.S. 15-2401.01). The statute’s definition lists residency and eligibility to enroll. It does not mention an income test.
Earlier categories still exist in A.R.S. 15-2401, including students with identified disabilities, who can qualify for added services and larger awards. ADE decides each student’s category from the documents the family submits.
How much money an Arizona ESA holds
The statute sets a formula. ADE moves “ninety percent of the sum of the base support level and additional assistance” for that student, calculated as if the student attended a charter school (A.R.S. 15-2402, subsection C). The result is a dollar figure that depends on grade level and on the student’s category.
ADE posts an “Approximate Annual ESA Funding” chart each year. Its 2025-2026 chart, as reproduced in this funding guide, lists $7,105 to $10,540 for grade 1 to 12 students with no disability and $4,718 to $6,205 for kindergarten. Students with identified disabilities have higher tiers. ADE labels every figure as approximate. Find the chart for the current year on the ADE ESA page and plan from that number.
How to apply for the Arizona ESA
The application and award rules are in A.R.S. 15-2403, subsection H.
- ADE accepts applications from July 1 to June 30 each year.
- ADE issues an award letter within a 30-day limit after it receives a completed application and all required documents.
- You can apply ahead for a later start. ADE will not enroll an applicant more than two fiscal quarters after the quarter of the application.
- An application completed after March 31 and before July 1 is enrolled on or after July 1.
- A student does not receive ESA money while enrolled in a district or charter school.
Gather proof of Arizona residency, the child’s birth certificate and any evaluation or plan that applies, then apply through the applicant portal linked from the ADE ESA page. A parent who disagrees with an ADE decision, including a decision on allowable expenses, can appeal to the State Board of Education (A.R.S. 15-2403, subsection D).
The ESA contract in plain words
Before ADE funds the account, the parent signs an agreement. The terms come from A.R.S. 15-2402, subsection B, and the table puts each one in plain words.
| What the parent agrees to | What it means in practice |
|---|---|
| Provide an education in reading, grammar, mathematics, social studies and science | The family uses part of the money to cover those five subjects. |
| Not enroll the child in a school district or charter school | The child is not a student of a public district or charter school while the account is active. The contract releases the district from its duty to educate the child. |
| Not accept a school tuition organization scholarship in the same year | An ESA and an Arizona school tuition organization scholarship cannot be held together. |
| Spend only on listed expenses | Purchases must fall in the categories the statute lists, shown in the next section. |
| Not file a homeschool affidavit of intent | The signed contract counts as the school attendance that Arizona law requires (subsection I), so the family does not file the homeschool affidavit. |
Two details confuse many parents. First, the statute lets a family spend ESA money on “services provided by a public school, including individual classes and extracurricular programs.” That is a paid service, not enrollment. Second, a student who leaves a district or charter school before any money reaches the account does not have to be withdrawn first. The exceptions are in subsection B, paragraph 2.
What Arizona ESA funds can pay for
Subsection B, paragraph 4 of A.R.S. 15-2402 lists the allowed expenses. Here are the ones most relevant to a family choosing an online private school.
| Expense category in the statute | Example |
|---|---|
| Tuition or fees at a qualified school | Tuition at a nongovernmental school in Arizona that fingerprints staff who have unsupervised contact with students |
| Tuition or fees for a nonpublic online learning program | An online course or full-time online program |
| Textbooks, curricula and supplementary materials | Books and course materials |
| Tutoring or teaching services | A tutor not under state board discipline, or an accredited facility |
| Exam fees | Nationally standardized achievement tests, AP exams, college admission exams |
| Computer hardware used mainly for education | Laptops, tablets, printers, microscopes. Televisions and game consoles are excluded. |
| Public school services | An individual class or extracurricular program |
| Educational therapies and related services | For students with a qualifying disability only |
The statute also requires ADE to keep an online database of allowed and disallowed expenses, and it lets families be reimbursed for allowed purchases (A.R.S. 15-2403, subsection L). If a purchase is questioned, ask which category it falls under. ADE’s handbook describes how receipts and documentation work, so read the current edition before your first purchase.
A sample budget
This sample uses round numbers to show the steps. The account figure is the low end of the 2025-2026 range above for a grade 1 to 12 student with no disability. The school price is made up and is not any school’s tuition.
| Line | Amount |
|---|---|
| Account for the year | $7,105 |
| Sample school tuition | $5,000 |
| Curriculum and supplies | $900 |
| Exam fees | $300 |
| Left in the account | $905 |
Because ADE funds the account in quarterly installments, ask the school how it bills. A school that offers monthly payments and a school that bills by semester will line up with the deposits differently.
Questions to ask a school before you apply
- Which expense category does ADE use for your tuition: qualified school, nonpublic online learning program, or another?
- Can you be paid from ClassWallet, and which payment method do you use?
- How do you bill, and does your schedule fit quarterly deposits?
- Do you accept students on an ESA contract today, in the current school year?
- What documents do you send so I can attach them to my ADE records?
- Do you charge fees besides tuition, and are they allowed expenses?
- Will you refund any part of a payment to me? Arizona law forbids a school from rebating ESA money to the family.
Where Forest Trail Academy fits
Forest Trail Academy (FTA) is a private, accredited, secular online K-12 school in West Palm Beach, Florida. Courses are self-paced, taught by certified teachers, and enrollment is open any week of the year. FTA’s voucher announcement lists Arizona Empowerment Scholarship Accounts among the state programs where it accepts ESA funding, and says guidelines vary by state and can change. It asks families to contact admissions to confirm how the state program applies. See the school’s Arizona page and its tuition page, then use the questions above on the call.
Frequently asked questions
Who qualifies for the Arizona ESA?
Arizona residents who are eligible to enroll in a public school in preschool for children with disabilities, kindergarten or grades 1 to 12 qualify under A.R.S. 15-2401.01. The statute’s definition does not mention income.
How much money does the Arizona ESA give?
The statute sets 90 percent of the base support level plus additional assistance, as if the student attended a charter school. ADE’s 2025-2026 chart lists $7,105 to $10,540 for grade 1 to 12 students with no disability. Check the current chart on ADE’s site.
Can you use an Arizona ESA for an online school?
The statute allows tuition or fees for a nonpublic online learning program, and tuition at a qualified school. Ask the school which category it falls under and whether it accepts ESA payment.
Can an ESA student take a public school class?
The statute allows ESA money to pay for services from a public school, including individual classes. The student does not enroll in the district or charter school.
Can you get an ESA and a school tuition organization scholarship?
No. The contract says the parent will not accept a school tuition organization scholarship in the same year.
Is Arizona ESA money taxable?
Arizona law says ESA money is not taxable income to the parent (A.R.S. 15-2402, subsection L). For federal tax questions, ask a tax adviser.
Does a family on an ESA file a homeschool affidavit?
No. The contract says the parent will not file one, and the signed contract counts as school attendance under Arizona law.
Does Forest Trail Academy accept the Arizona ESA?
FTA’s voucher announcement lists Arizona Empowerment Scholarship Accounts. Admissions can confirm how the program applies to your child’s enrollment.
Book a call with admissions to ask how your Arizona ESA applies to enrollment.
