Bill > HB2841

This bill makes several changes to property tax exemptions in Arizona, primarily focusing on primary residences. It amends existing law to clarify that exemptions for widows, widowers, persons with total and permanent disabilities, and veterans with disabilities are subject to new provisions. Importantly, it introduces new exemptions for primary residences owned by veterans with a 100% service-connected disability, allowing their surviving spouses to continue the exemption if they don't remarry, and also creates an exemption for primary residences of individuals who are at least 65 years old and have been Arizona residents for at least three years. The bill also clarifies definitions for terms like "primary residence" and "veteran" and specifies that property owners must file an affidavit with the county assessor to qualify for these exemptions, with provisions for disqualification if ownership was transferred solely to obtain the exemption. These changes are set to take effect for tax years beginning after December 31, 2026, and are contingent on a constitutional amendment being passed by voters.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/84675