HB 2973 adjusts Arizona's property tax exemption rules for widows/widowers, people with total disabilities, and veterans. It sets new annual income limits ($34,901 for those without minor children, $41,870 for those with qualifying children) to qualify for a $4,188 exemption (adjusted for disability percentage for veterans). The exemption amount and income limits will automatically increase each year based on inflation metrics. To maintain the exemption, claimants must annually verify income eligibility and file affidavits with county assessors.
HB 2230 updates Arizona's property tax exemption rules for veterans and adds penalties for falsely claiming veteran status to obtain the exemption. It modifies the tax exemption to clarify that veterans with a 100% disability rating (service-connected) get full exemption, while others with lower ratings get a set amount ($4,188) reduced by their disability percentage. The bill also makes it a crime to falsely claim veteran status or disability ratings to secure the tax break, with penalties ranging from a misdemeanor to a felony (especially if the exemption value is $50,000+ or involves the property tax exemption). Local governments that lose tax revenue due to these exemptions will now receive state reimbursement to offset the financial impact.
HB 2915 creates a fund to reduce property taxes for homeowners near qualifying large-scale renewable energy projects (solar or wind facilities with 100+ megawatts capacity). It directly affects residential property owners within a defined "eligible distance" (county zoning area) of such facilities, after the project's construction lowers their property's assessed value. The bill requires counties to deposit 50% of the post-construction value reduction from each affected home into a dedicated fund, which is then distributed annually as tax credits to eligible homeowners. The distribution method (equal, proportional to value, or other equitable approach) is chosen by the county board of supervisors each year.
HB 2934 imposes a tiered fee on individuals or entities transporting groundwater out of specific Arizona counties (including the Harquahala irrigation non-expansion area) to designated active management areas. The fee ranges from $3 to $30 per acre-foot based on the volume transported annually, with adjustments tied to GDP changes. It exempts groundwater from recovery well permits and includes credits for property tax increases from remote municipal land, land donations with groundwater restrictions, or intergovernmental agreements. This bill directly affects agricultural and water users moving groundwater across county lines in targeted regions.
This constitutional amendment (HCR 2009) proposes to create a property tax valuation freeze for Arizona seniors. It would allow residents aged 65+ who own their primary home (including up to 10 acres) and meet income limits - 400% of Social Security SSI for single owners or 500% for couples - to lock their property tax value at the level when they applied. The frozen value remains in effect as long as they qualify, with income rechecked every three years using their average three-year income. If the property is sold to someone who doesn’t qualify, the freeze ends, and taxes revert to the full market value. (Note: This is a proposed constitutional amendment requiring voter approval, not an enacted law.)
SB 1130 modifies Arizona's property tax exemption rules to provide full tax exemption for widows and widowers of first responders killed in the line of duty. It adjusts veterans' exemptions: those with 100% service-connected disability get full exemption, while others receive a scaled exemption up to $4,188 based on their disability percentage. Eligibility requires income under $34,901 (no children) or $41,870 (with qualifying children), with annual inflation adjustments to these limits. The bill also excludes vehicle taxes from property valuation calculations when determining exemption amounts.
HCR 2039 proposes amending Arizona's constitution to create a new property tax exemption for primary residences owned by eligible seniors. It would exempt the property of Arizona residents who are U.S. citizens, at least 65 years old, have lived in the state for three full tax years prior to claiming the exemption, and occupy the home as their primary residence. This exemption applies to tax years beginning after December 31, 2026, and requires no additional application beyond meeting the residency and age criteria. The bill does not change existing exemptions for veterans, widows, or disabled residents, as it specifically targets senior homeowners. As a constitutional amendment, it requires voter approval before implementation.
HB 2120 amends Arizona's property tax law to expand exemptions for specific groups: widows/widowers, people with total permanent disabilities, and veterans with disabilities. It provides full tax exemption for veterans with 100% service-connected disability (and surviving spouses using the home as primary residence), and a partial exemption of $4,188 for others based on their disability rating percentage. To qualify, applicants must meet income limits ($34,901-$41,870 depending on children) and file annual affidavits with county assessors. The exemption amounts and income thresholds will adjust annually based on GDP and housing index changes. This directly affects eligible Arizona residents seeking relief on their primary residence property taxes.
HCR 2017 is a proposed constitutional amendment that would create a new property tax exemption for Arizona residents aged 62 or older who own their primary residence without a mortgage and have lived there as their main home for at least two years. If approved by voters, this exemption would apply to tax years beginning after December 31, 2026. The amendment would specifically affect seniors meeting these criteria by eliminating property tax liability on their primary residence. This proposal requires voter approval and is not yet law, as it is currently in the early legislative review stages.
HB 2357 gradually reduces the property tax assessment ratio for Arizona's "class one property" (primarily primary residences) over time. It lowers the percentage of a home's full cash value used to calculate property taxes, starting at 25% through 2005 and decreasing step-by-step to 15.2% by 2027. The bill directly affects residential property owners by reducing their taxable value year-by-year as specified in the amended statute. This change is a concrete policy adjustment to property tax calculations, not an immediate tax cut.
