summary
Introduced
01/12/2026
01/12/2026
In Committee
02/02/2026
02/02/2026
Crossed Over
02/25/2026
02/25/2026
Passed
Dead
Introduced Session
Fifty-seventh Legislature - Second Regular Session (2026)
Bill Summary
AN ACT amending title 42, chapter 11, article 3, Arizona Revised Statutes, by adding section 42-11134; relating to property tax exemptions.
AI Summary
This bill proposes to exempt virtual currency from property taxation in Arizona, defining virtual currency as a digital representation of value that can be used as a medium of exchange, a unit of account, and a store of value, but specifically excluding representations of the U.S. dollar or foreign currencies. This exemption will only take effect if the Arizona Constitution is amended through a vote of the people at the next general election, contingent on the passage of a related Senate Concurrent Resolution concerning property tax exemptions.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
House read second time (on 03/03/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://apps.azleg.gov/BillStatus/BillOverview/83667 |
| BillText | https://www.azleg.gov/legtext/57leg/2r/bills/sb1044s.htm |
| SENATE - Finance | https://apps.azleg.gov/BillStatus/GetDocumentPdf/534960 |
| Analysis - SENATE FACT SHEET: 01/27/2026 FIN As Passed Committee | https://apps.azleg.gov/BillStatus/GetDocumentPdf/534964 |
| SENATE - Finance | https://apps.azleg.gov/BillStatus/GetDocumentPdf/534621 |
| Analysis - SENATE FACT SHEET: 01/22/2026 FIN | https://apps.azleg.gov/BillStatus/GetDocumentPdf/534549 |
| BillText | https://www.azleg.gov/legtext/57leg/2r/bills/sb1044p.htm |
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