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Are dry erase boards and easels ESA eligible in Arizona?

Verdict · SY2025-26 handbook
Yes — allowed, no extra documentation

Yes. Dry erase boards and easels are general education supplemental material under the SY2025-26 ESA Parent Handbook — allowable for all ESA students with no curriculum documentation currently required. A complete itemized receipt is still required.

Can ESA pay for a dry erase board or easel

Dry erase boards and easels are Tier 1 supplemental material with no curriculum document. They're standard teaching surfaces, so a whiteboard or easel clears on the receipt alone.

The mistake families make

Confusing a whiteboard with a Smart Board. A plain dry erase board or easel is no-doc Tier 1; an interactive Smart Board jumps to Tier 2 and needs a curriculum document. Buying the interactive version on the no-doc assumption is the trap.

The allowable path nearby

For a plain writing surface, buy the dry erase board or easel and keep the receipt — no document needed. If you specifically want an interactive Smart Board, plan for the Tier 2 curriculum document that one requires.

Watch this: a lawsuit pending in Arizona Superior Court could extend curriculum-documentation requirements to all supplemental materials, including this category. If that happens, this item would need a curriculum document too. ESA Watch emails you if the rule moves.

The receipt still has to be complete

A yes on allowability doesn't survive an incomplete receipt. Every receipt needs the vendor's name, address, and contact; the date; a receipt or order number; an itemized description; and the itemized and total amounts. Missing any field can get the expense rejected — and undocumented debit-card purchases past the quarterly deadline must be repaid.

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Source: Handbook Ch.3. School year 2025-26 rules. Last reviewed 2026-06-15.

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Educational information based on the official ADE Parent Handbook SY2025-26 — not legal advice. Final allowability is determined by ADE. Verify against the official database at azed.gov/esa/esa-allowable-items.