HCR 2017
property tax; exemption; primary residence
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- Passed Senate
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- Became Law
Bill overview
This resolution proposes an amendment to the Arizona Constitution to expand property tax exemptions. Specifically, it clarifies and broadens existing exemptions for property used for noncommercial purposes, retail inventory, certain business and agricultural property, and cemeteries. It also introduces a new exemption for residential property owned by Arizona residents aged 62 or older who have lived there as their primary residence for at least two years and do not have a mortgage.
Key provisions
- Expands exemptions for household goods used for noncommercial purposes.
- Clarifies exemptions for retail inventory.
- Includes cemeteries as exempt property.
- Creates an exemption for residential property owned by Arizona residents aged 62 or older with a primary residence.
- Allows the legislature to further define and expand exemptions for educational, charitable, religious, and agricultural properties.
- Specifies that property subject to taxation must not be used to evade taxes.
- Defines property that is not subject to taxation as provided by law.
- States that property used in a trade or business or for agricultural purposes is exempt.
Who is affected
- Homeowners
- Arizona Residents
- Property Owners
- Senior Citizens
- Veterans
Notable changes
- Introduces a new exemption for long-term residents (62+) owning property as their primary residence.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
David Marshall Sr.
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| REFERENCE TITLE: property tax; exemption; primary residence |
| State of Arizona House of Representatives Fifty-seventh Legislature Second Regular Session 2026 |
| HCR 2017 |
| Introduced by Representatives Biasiucci: Gillette, Keshel, Marshall, Taylor, Way;� Senator Farnsworth |
A CONCURRENT RESOLUTION
Proposing an amendment to the constitution of Arizona; amending article IX, section 2, Constitution of Arizona; relating to property tax exemption.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it resolved by the House of Representatives of the State of Arizona, the Senate concurring:
1. Article IX, section 2, Constitution of Arizona, is proposed to be amended as follows if approved by the voters and on proclamation of the Governor:
START_STATUTE2. Property subject to taxation; exemptions
Section 2. A. All property in this state that is not exempt under the laws of the United States or under this section is subject to taxation as provided by law.
B. Property that has been conveyed to evade taxation is not exempt.
C. The following property is exempt from taxation:
1. All federal, state, county and municipal property.
2. Public debts, as evidenced by the bonds of this state and its counties, municipalities and other political subdivisions.
3. Household goods that are owned by the user of the goods and that are used solely for noncommercial purposes.
4. Stocks of raw or finished materials, unassembled parts, works in process or finished products constituting the inventory of a retailer or wholesaler that is located in this state and principally engaged in the resale of the materials, parts, works or products, whether or not for resale to the ultimate consumer.
D. Subsection C of this section is self-executing, and persons who are entitled to the exemption are not required to take any affirmative action to receive the benefit of the exemption.
E. The legislature may exempt the following property by law:
1. The property of an educational, charitable or religious association or institution that is not used or held for profit.
2. Personal property that is used in a trade or business or for agricultural purposes.
3. Cemeteries that are set apart and used to inter deceased human beings.
4. The property of a widow or widower who is a resident of this state.
5. The property of a resident of this state who is at least eighteen years of age and who has a medically certified total and permanent disability.
6. The property of an honorably discharged veteran of the uniformed services of the United States who is a resident of this state and who has a service or nonservice connected disability as determined by the United States department of veterans affairs, or its successor agency.
7. Residential property that is not subject to a mortgage, deed of trust or other similar encumbrance and that is owned by a person who is a resident of this state, who is at least sixty-two years of age and who has occupied the property as the person's primary residence for at least the two years prior to claiming the exemption.
F. The legislature may determine by law the qualifications for, and the amount of, the exemptions of property described in subsection E of this section.
G. A person is not eligible for exemption under more than one category as a widow, widower, person with a total and permanent disability or veteran with a disability under subsection E, paragraph 4, 5 or 6 of this section. END_STATUTE
2. Applicability
This act applies to tax years beginning from and after December 31, 2026.
3. The Secretary of State shall submit this proposition to the voters at the next general election as provided by article XXI, Constitution of Arizona.