Every way to pay for private school in Tucson
Nine ways a family in Tucson, Oro Valley, Marana or the I-19 and I-10 suburbs can pay for private, church or special-education schooling, with who qualifies and the dates that matter.
Arizona Empowerment Scholarship Account (ESA)
Arizona deposits state education money into an account the parent controls, which can pay private tuition, tutoring, curriculum and more.
Who qualifies →Tax credit · award variesSTO Scholarships from the Individual Tax Credits
Arizona taxpayers redirect part of their state income tax to School Tuition Organizations, which turn it into private-school scholarships.
Who qualifies →State ESA · higher amountsESA for Students with Disabilities
The original form of the ESA, with amounts tied to the disability category in a student's IEP, MET report or 504 plan.
Who qualifies →Catholic STO · need-basedArizona's Catholic Tuition Support Organization (CTSO)
The Diocese of Tucson's own School Tuition Organization, giving need-based scholarships at Catholic schools across southern Arizona.
Who qualifies →Corporate credit · income-testedCorporate STO Scholarships (Low-Income and Disabled/Displaced)
Arizona businesses can redirect corporate tax to STOs for two targeted scholarship pools: low-income students and students with disabilities or in foster care.
Who qualifies →School aidSchool-Based Tuition Assistance
Discounts and aid that schools fund themselves: parish rates, sibling discounts, staff discounts and need-based grants.
Who qualifies →State ESA · ages 3-5ESA for Preschoolers with Disabilities
The only ESA path before kindergarten, open to 3- and 4-year-olds with a qualifying evaluation from an Arizona public school.
Who qualifies →Pre-K · income-basedPreschool & Child Care Assistance
For 3- and 4-year-olds without a disability: DES child care assistance, First Things First Quality First scholarships and Head Start.
Who qualifies →Federal · Arizona not opted inFederal Scholarship Tax Credit (not yet available in Arizona)
A new federal tax credit for gifts to scholarship-granting organizations starts January 1, 2027, but only in states that opt in. Arizona has not.
Who qualifies →Dates to know
- Oct 15-31, 2026ADE requests second-quarter ESA deposits for accounts in good standing, following the handbook's usual pattern; funds can take 5-7 business days to show in ClassWallet.
- Oct 31, 2026First-quarter debit-card receipts are due in ClassWallet. If you spent nothing last quarter, record that attestation instead.
- Nov 15, 2026ACSTO's next scheduled scholarship disbursement to partner schools.
- Dec 31, 2026Last day for a corporate STO gift (preapproved) in the IBE calendar, and the calendar-year date for individual gifts.
- Jan 1, 2027The federal scholarship credit begins in states that opted in. Arizona has not.
- Feb 1 and Feb 3, 2027IBE opens 2027-28 applications on Feb 1; ACSTO opens its next-year cycle on Feb 3, with new students applying through March 31.
- Mar 31, 2027ESA applications completed after this date start on or after July 1, 2027.
- Apr 15, 2027Last day to make an individual STO gift, including to CTSO or IBE, and claim it on your 2026 Arizona return.
- Jul 1, 2027New ESA contract year begins; renew each child's account for 2027-28.
ESA vs. STO calculator What's left after the ESA What the ESA pays for
See which Tucson funding sources fit your family
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