State SealARIZONA HOUSE OF REPRESENTATIVES

 

HB 2074: treatment and education facilities; exemption

PRIME SPONSOR: Representative Bowers, LD 25

BILL STATUS: Senate Engrossed

 

Overview

Broadens the qualifications for property tax exempt status to include any residential treatment and education facility as defined in statute.

History

Residential treatment and education facilities are private facilities that a state agency may place a child for care, safety or treatment reasons until it is appropriate for the child to return to public school. The facilities that provide this service would qualify for the property tax exemption.

Provisions

1.       Defines residential treatment and education facility (RTEF). (Sec.1)

2.       Grants tax exempt status to RTEFs if the property and buildings are used for education and not for profit. (Sec. 2)

3.       Extends tax exemption to property leased by RTEFs. (Sec. 3)

4.       Designates RTEFs as class nine property. (Sec. 4)

5.       Contains a retroactive effective date to taxable years beginning from and after December 31, 2018. (Sec. 5)

6.       ☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☒ Fiscal NoteMakes technical and conforming changes. (Sec. 1, 2, 4,)

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10.   Fifty-fourth Legislature                       HB 2074

11.   First Regular Session                            Version 4: Senate Engrossed

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