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Is a Smart Board ESA eligible in Arizona?

Verdict · SY2025-26 handbook
Yes — with curriculum documentation

Yes, with paperwork. A Smart Board is supplemental material that requires curriculum documentation under the SY2025-26 handbook.

Full handbook category: Smart Board (interactive whiteboard)

What the curriculum document must include

ADE publishes a fillable Parent-Provided Curriculum form for this. A one-line note ("for PE") is not a curriculum.

Don't write it from scratch. Our free generator drafts this five-element curriculum document for Smart Board — pick the subject, add the student, then print or copy it to attach to your ClassWallet submission.

Does a Smart Board need ESA curriculum documentation

Yes — an interactive whiteboard is Tier 2, allowable with a curriculum document. Unlike the plain dry-erase board it resembles, the interactive version carries a price and capability that ADE wants tied to an actual course of study.

The mistake families make

The dry-erase assumption. A plain whiteboard is Tier 1 with no paperwork; the Smart Board is not, and the price gap means the missing document is expensive to discover at upload time. As interactive displays blur into TVs, remember the television itself is prohibited — the eligible item is the interactive teaching board, not a big screen.

The allowable path nearby

If a plain board serves the lesson, take the Tier 1 lane and save both money and paperwork. If the interactivity is the point, write the curriculum document showing how the board functions in the course — subjects, objectives, the lessons that use it — and keep it with the receipt.

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.