ARIZONA HOUSE OF REPRESENTATIVES Fifty-fifth Legislature Second Regular Session

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HB 2665: veterans; disability; exemption; property tax

Sponsor: Representative Payne, LD 21

Committee on Military Affairs & Public Safety

Overview

Exempts a primary residential homestead owned by certain disabled veterans from property taxes.

History

The U.S. Department of Veterans Affairs (VA) assigns veterans a disability rating of between 0% to 100% based on the severity of any service-connected conditions they suffer from. The VA uses a veteran's disability rating to determine how much disability compensation the veteran will receive each month, as well as the veteran's eligibility for other VA-provided benefits (CFR, Title 38, Book C).

Provisions

1. Exempts from property taxes the total appraised value of a primary residential homestead owned by a veteran with a 100% disability rating from the VA. (Sec. 1)

2. Directs an eligible veteran to file an affidavit with the county assessor to qualify for the property tax exemption. (Sec. 1)

3. Requires the veteran to notify the county assessor if any event disqualifies the veteran from continued property tax exemption. (Sec. 1)

4. States that disqualifying events include:

a) The veteran's death;

b) A change in the veteran's disability rating by the VA; or

c) The conveyance of the property title to another owner. (Sec. 1)

5. Asserts that, regardless of whether the veteran notifies the county assessor, the property is subject to taxation from the date of disqualification including interest and penalties for tax delinquency. (Sec. 1)

6. Conditions the enactment of this legislation on the passage of an unspecified House Concurrent Resolution relating to property tax exemptions for disabled veterans. (Sec. 4)

7. Makes technical changes. (Sec. 3)

8. Makes conforming changes. (Sec. 2, 3)

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                        HB 2665

Initials FK/NM Page 0 Military Affairs & Public Safety

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