Rep. David Livingston

Maddy summaryHCR 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.

Maddy summaryHB 2814 changes how agricultural land is valued for property tax purposes in Arizona. It requires county assessors to use only the income approach (based on average rental income from similar farms), excluding urban influences and depreciable improvements like buildings or permanent crops. The valuation calculates rental income using a five-year average of net cash rents, capitalized at 1.5 percentage points above the average farm loan interest rate. This directly affects Arizona farmers and county tax assessors who determine property tax bills for agricultural land.

Maddy summaryHB 2272 requires insurance contracts covering dental or optometric services to explicitly state that the insurer will pay for these services provided by licensed dentists or optometrists. This applies directly to insurance companies writing such contracts and affects policyholders seeking dental or vision care. The bill mandates that contracts for these services must clearly outline covered benefits and be structured to honor the full terms of the agreement without ambiguity. It ensures subscribers receive predictable coverage for routine dental and optometric care under their insurance plans.

Maddy summaryThis 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.)

Maddy summaryHB 2153 updates Arizona's tax code to align with specific versions of the federal Internal Revenue Code (IRC) for different tax years. It defines "internal revenue code" for Arizona income tax calculations as the federal IRC as it existed on fixed dates (e.g., January 1, 2024 for 2023-2024 tax years), including retroactive federal provisions enacted during those years but excluding changes after the reference date. This affects Arizona taxpayers and businesses filing state returns by determining which federal tax rules Arizona applies. The bill does not change tax rates or create new deductions but standardizes the reference point for state tax computations. It is a technical conformity measure, not a policy change.

Maddy summaryHB 2077 amends Arizona's Long-Term Disability (LTD) program rules for state employees covered by the Arizona State Retirement System (ASRS). It adjusts how LTD benefits are calculated by reducing them based on other disability benefits (like Social Security), with specific percentages applied depending on when a disability began (before or after July 1, 2008). The bill also establishes a 100% income cap for newer cases (disability starting after August 2, 2012), ensuring total monthly income from all sources doesn't exceed the member's original monthly compensation, while maintaining a $50 minimum benefit. These changes directly affect ASRS members filing for LTD benefits.

Maddy summaryHB 2015 adjusts retirement contribution rates for Arizona state elected officials participating in the Employees' Retirement Plan (ERP). It sets specific contribution percentages based on when officials joined the plan: 7% for those who joined before July 20, 2011, and 13% for those joining on or after July 20, 2011. The bill also establishes rules requiring employers to fund the plan at a minimum level to maintain a healthy "funded ratio," using actuarial valuations to determine necessary contributions. These changes directly affect elected state officials covered under the ERP, impacting their retirement savings and employer funding obligations. The law was signed by the governor in July 2025.

Maddy summaryHB 2036 allows Arizona State Retirement System (ASRS) members who serve in active military duty or work as temporary federal personnel to receive up to 60 months of credited service toward retirement. It requires employers to make contributions based on the member's prior salary during the service period, without penalty upon return to work or in cases of service-related disability or death. The bill directly affects ASRS members who are Arizona National Guard/reserve members, military personnel, or federal temporary employees. Key provisions include employer contributions for the service period, inclusion of military/service time in retirement calculations, and protection against reimbursement requirements for those contributions.

Maddy summaryHB 2035 requires Arizona state and local government employers to cover retirement system costs when offering certain termination incentives. Specifically, if an employer provides a compensation increase of 30% or more before retirement (not tied to promotion) or other value tied to leaving a job (like extra service credits), and this creates extra costs for the Arizona State Retirement System (ASRS), the employer must pay ASRS the difference. Employers must notify ASRS before implementing such programs, and if they fail to pay within 90 days, interest accrues on the unpaid amount. The bill, signed into law on July 1, 2025, directly affects public employers who use these incentive programs, ensuring ASRS isn't burdened by unfunded retirement costs.

Maddy summaryHB 2034 creates a new tax-deferred retirement savings option for eligible Arizona public employees through the Arizona State Retirement System (ASRS). It allows employees to save additional retirement funds via automatic salary reductions (with contributions immediately vested), without replacing their existing state retirement benefits. The plan applies to employees of state agencies and local governments that choose to participate, with employers able to make optional contributions that vest according to employer-set schedules. This is a concrete policy change expanding retirement savings tools within the existing ASRS framework.