Bill > HB2672

This bill amends Arizona property tax exemption laws for widows, widowers, people with disabilities, and veterans, expanding and clarifying the existing tax relief provisions. The bill provides a full property tax exemption for veterans with a 100% service-connected disability, and allows their surviving spouses to continue receiving the exemption if they remain in the primary residence and do not remarry. For veterans with disabilities rated less than 100%, the bill establishes a sliding scale exemption of up to $4,188, proportional to their disability rating. For widows, widowers, and individuals with total and permanent disabilities, the bill maintains an exemption of $4,188 for properties valued at $28,459 or less. The bill also updates income limit thresholds for qualifying for these exemptions, which range from $34,901 to $41,870 depending on family circumstances. Additionally, the legislation requires annual recalculation of exemption amounts based on GDP price deflator changes and clarifies definitions of key terms like "veteran," "competent medical authority," and "total and permanent disability." Importantly, individuals can only claim exemption under one category, even if they qualify for multiple classifications.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/82547