ARIZONA HOUSE OF REPRESENTATIVES

Fifty-sixth Legislature

First Regular Session

 

HB2064: property tax exemption; disability; qualifications

Sponsor: Representative Carter, LD 15

Committee on Ways & Means

Overview

Defines competent medical authority and person with a total and permanent disability as the terms relate to property tax exemptions of widows and widowers, persons with a total and permanent disability and veterans with a disability.

History

Statute states that an individual is not entitled to property tax exemptions in the aggregate that exceed the maximum allowed to a widow or widower, a person with a total and permanent disability or a veteran with a disability even if the individual is eligible for an exemption in more than one category. (A.R.S. § 42-11111)

As defined in statute, the maximum exemption allowed to a widow or widower and a person with a total and permanent disability is $4,188, if the individuals total assessment does not exceed $28,459. For veterans, the $4,188 is further limited by multiplying the total exemption amount by the percentage of the veteran's disability, which is rated by the United States department of veteran affairs. (A.R.S. § 42-11111)

Provisions

1.   Defines competent medical authority and person with a total and permanent disability. (Sec. 1)

2.   ☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal NoteMakes conforming changes. (Sec. 1)

 

 

 

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                        HB 2064

Initials VP/AA  Page 0 Ways & Means

 

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