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House Engrossed
veterans; disability; exemption; property tax |
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State of Arizona House of Representatives Fifty-fifth Legislature Second Regular Session 2022
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HOUSE BILL 2665 |
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An Act
amending title 42, chapter 11, article 3, Arizona Revised Statutes, by adding section 42-11111.01; amending sections 42-11152 and 42-11153, Arizona Revised Statutes; relating to property tax exemptions.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 42, chapter 11, article 3, Arizona Revised Statutes, is amended by adding section 42-11111.01, to read:
42-11111.01. Exemption for veterans with disabilities; definition
A. The primary residence homestead that is owned by a veteran who receives one hundred percent disability compensation from the United States department of veterans affairs for a service-connected disability or disabilities and who is a resident of this state is exempt from taxation to the extent allowed by article IX, section 2.4, Constitution of Arizona, subject to the conditions and limitations prescribed by this section.
B. Pursuant to article IX, section 2.4, Constitution of Arizona, the exemption from taxation under this section is allowed in the amount of the total appraised value of the veteran's primary residential homestead.
C. A veteran eligible for the exemption under subsection A of this section shall initially establish eligibility for exemption under this section by filing an affidavit with the county assessor under section 42-11152. Thereafter, the veteran is not required to file an affidavit under section 42-11152 and shall notify the county assessor in writing of any event that disqualifies the veteran from further exemption under subsection A of this section. Regardless of whether the veteran or the veteran's representative notifies the assessor as required by this subsection, the property is subject to tax as provided by law from the date of disqualification, including interest, penalties and proceedings for tax delinquencies. Disqualifying events include:
1. The person's death.
2. A change in the percentage of the veteran's disability compensation that would disqualify the veteran under subsection A of this section.
3. The conveyance of title to the property to another owner.
D. For the purposes of this section, "veteran" has the same meaning prescribed in article IX, section 2.4, Constitution of Arizona.
Sec. 2. Section 42-11152, Arizona Revised Statutes, is amended to read:
42-11152. Affidavit; false statements
A. Except as provided in sections 42-11104, 42-11109, 42-11110, 42-11111, 42-11111.01 and 42-11131 and except for property described in sections 42-11125, 42-11127, 42-11132 and 42-11132.01, a person who claims exemption from taxation under article IX, section 2, 2.1 or 2.2, Constitution of Arizona, shall:
1. When initially claiming the exemption, appear before the county assessor to make an affidavit as to the person's eligibility. If a personal appearance before the county assessor would create a severe hardship, the county assessor may arrange a mutually satisfactory meeting place to make an affidavit as to the person's eligibility.
2. When claiming the exemption in subsequent years, appear before the county assessor or a notary public to make an affidavit as to the person's eligibility.
3. Fully answer all questions on the eligibility form or otherwise required by the assessor for that purpose.
B. At the assessor's discretion, the assessor may require additional proof of the facts stated by the person before allowing an exemption.
C. A person who is in the United States military service and who is absent from this state or who is confined in a veterans' hospital or another licensed hospital may make the required affidavit in the presence of any officer who is authorized to administer oaths on a form obtained from the county assessor.
D. A false statement that is made or sworn to in the affidavit is perjury.
Sec. 3. Section 42-11153, Arizona Revised Statutes, is amended to read:
42-11153. Deadline for filing affidavit
A. Except as provided in section 42-11104, subsection E, section 42-11109, subsection B, section 42-11110, subsection B, section 42-11111, subsection H, section 42-11111.01, subsection C, section 42-11131, subsection C, and section 42-11132, subsection C and section 42-11132.01, subsection C, a failure by a taxpayer who is entitled to an exemption to make an affidavit or furnish evidence required by this article between the first Monday in January and March 1 of each year constitutes a waiver of the exemption.
B. If a widow or widower or person with a disability whose property is exempt from tax under section 42-11111 or 42-11111.01, or an organization that is exempt from federal income tax under section 501(c) of the internal revenue code and is exempt from property tax under article 3 of this chapter, submits a petition after the deadlines prescribed by subsection A of this section, the person or organization may have the waiver redeemed by the county board of supervisors at any regular meeting, except that no taxes that were due and payable before the petition was submitted may not be refunded or abated.
Sec. 4. Conditional enactment; applicability
This act does not become effective unless the Constitution of Arizona is amended by vote of the people at the next general election by passage of House Concurrent Resolution ______, fifty-fifth legislature, second regular session, relating to property tax exemptions for veterans with a disability and, if approved, applies to tax years beginning from and after December 31, 2022.