ARIZONA HOUSE OF REPRESENTATIVES Fifty-fifth Legislature Second Regular Session
	Senate: FIN DP 7-3-0-0 | 3rd Read 28-0-2-0 House: WM DP 9-0-1-0 | 3rd Read 50-1-9-0

---

SB 1266: property tax; administration; county assessor

Sponsor: Senator Livingston, LD 22

Transmitted to the Governor

Overview

Allows affidavits filed to the county assessor for the purpose of claiming a tax exemption to be submitted electronically. Requires the county assessor or other tax officer accepting an electronic affidavit or notice of claim to provide the claimant with an electronic acknowledgement of receipt.

History

Currently, individuals initially claiming a property tax exemption must appear before the county assessor to determine whether they are eligible for the exemption. If a personal appearance before the assessor would create a severe hardship for an individual, the county assessor may arrange a physical meeting in a mutually satisfactory meeting place to determine their eligibility for the exemption. Individuals may make the required affidavit in the presence of an officer who is authorized to administer oaths if:

1) The individual is in the United States military service and absent from the state; or

2) The individual is confined in either a veterans' hospital or another licensed hospital.

Individuals claiming an exemption in subsequent years must appear before either the county assessor or a notary public to make an affidavit reaffirming eligibility for the exemption (A.R.S. § 42-11152).

Provisions

1. Transfers the administration of revenue derived from rents deposited in the Highway Properties Fund to the county treasurer. (Sec. 1)

2. States that an individual must file an affidavit with the county assessor, under the penalty of perjury, whenever claiming an exemption. (Sec. 2)

3. Removes the requirement that an individual must appear before the county assessor or other officials to file an affidavit. (Sec. 2)

4. Allows the county assessor to accept affidavits electronically. (Sec. 2)

5. Requires the county assessor to provide an electronic acknowledgement of receipt to the person who submitted the affidavit electronically. (Sec. 2)

6. Establishes that if a tax officer accepts an electronic notice of claim from a taxpayer, the tax officer must provide an electronic acknowledgement of receipt to the taxpayer. (Sec. 3)

7.

8.

9. ---------- DOCUMENT FOOTER ---------

10.                   SB 1266

11. Initials VP/ES        Page 0 Transmitted

12.

13. ---------- DOCUMENT FOOTER ---------