Budget & Taxes (Seniors)

SB 1733 allocates $20 million from Arizona's state general fund in fiscal year 2026-2027 to fund senior facilities through grants. The bill directs 25% of the funds to the Navajo Nation, 25% to the Hopi Tribe, and 50% to the other 20 federally recognized tribal nations in Arizona. These grants will cover surveying, designing, planning, constructing, and operating senior citizen centers, assisted living centers, and home care facilities. The appropriation is exempt from standard state funding lapse rules under Arizona law.

HB 2561 appropriates $7 million from Arizona's general fund for fiscal year 2026-2027 to provide housing assistance to Arizonans aged 60 or older. The funds will be distributed by the Department of Economic Security to local area agencies on aging established under the federal Older Americans Act. This bill creates a dedicated funding stream for housing help (like rent or utility assistance) for seniors, intended to continue annually in future budgets. The appropriation is exempt from standard rules requiring annual re-approval, ensuring the funds remain available without needing yearly legislative action.

SB 1605 allocates $5 million in state funds for home and community-based services and $5 million for senior housing assistance to area agencies on aging in Arizona. These funds, distributed through the Department of Economic Security, directly support services for seniors in the state, including in-home care and housing support. The bill provides specific funding amounts for existing programs without creating new eligibility rules or altering service requirements. It is a straightforward appropriations measure focused on financing current senior services.

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.)

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.