ARIZONA STATE SENATE

RESEARCH STAFF

CAROLYN SPERONI

LEGISLATIVE RESEARCH ANALYST

FINANCE COMMITTEE

Telephone: (602) 926-3171

TO:                  MEMBERS OF THE SENATE

FINANCE COMMITTEE

DATE:            January 28, 2019

SUBJECT:      Strike everything amendment to S.B. 1033, relating to tax statements; property owner

Purpose

            Requires a county treasurer to mail property tax statements to all property owners.

Background

            Under current statute, a county treasurer is required to publish an official notice stating the dates and times property taxes are due and other payment details. The notice must be placed in a newspaper of general circulation in the county, once a week for four consecutive weeks (A.R.S. § 42-18051).

            There is no anticipated fiscal impact to the state General Fund associated with this legislation.

Provisions

1. Requires a county treasurer to mail property tax statements to all property owners unless the taxpayer opts out of receiving the statement.

2. Allows a county treasurer to provide the tax statement electronically to a mortgagor.

3. Stipulates that failure to receive the tax statement does not relieve a taxpayer from liability for the tax.

4. Removes statement that no other demand for taxes is necessary.

5. Makes technical and conforming changes.

6. Becomes effective on the general effective date.