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ARIZONA STATE SENATE
Fifty-Sixth Legislature, Second Regular Session
physical presence; resident
Purpose
Stipulates that, for specified purposes, a resident is an individual who has actual physical presence in Arizona for at least 181 days with the intent to remain.
Background
Current statute defines a resident, for the purposes of income tax and property tax credit, as: 1) any individual who is in Arizona for other than a temporary or transitory purpose; 2) any individual who is domiciled in Arizona and who is outside the state for a temporary or transitory purpose; or 3) any individual who spends in the aggregate more than nine months of the taxable year within Arizona, unless competent evidence that the individual is in Arizona for a temporary or transitory purpose is provided. Any individual who is a resident of Arizona continues to be a resident even when temporarily absent from the state (A.R.S. § 43-104).
A resident, for the purposes of voter registration, is an individual who has actual physical presence in Arizona, or for purposes of a political subdivision actual physical presence in the political subdivision, combined with an intent to remain. The resident must be a resident for 29 days prior to the election to qualify to register to vote. A temporary absence does not result in a loss of residence if the individual has an intent to return following their absence. An individual has only one residence for purposes of voter registration (A.R.S. § 16-101).
For the purpose of registration and operation of motor vehicles, a resident is: 1) a person who, regardless of domicile, remains in Arizona for an aggregate period of seven months or more during a calendar year; 2) a person who accepts employment or engages in a trade, profession or occupation in Arizona, except for seasonal agricultural work and temporary seasonal work for a period of not more than three months; 3) a person who places children in a public school without payment of nonresident tuition; 4) a person who declares that the person is a resident of Arizona for the purpose of obtaining at resident rates a state license or tuition fees at an educational institution maintained by public monies; 5) an individual, partnership, company, firm, corporation or association that maintains a main office, a branch office or warehouse facilities in Arizona and that bases and operates motor vehicles in Arizona; 6) an individual, partnership, company, firm, corporation or association that operates motor vehicles in intrastate transportation, for other than seasonal agricultural work; or 7) a person who is registered to vote in Arizona (A.R.S. § 28-2001).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
2. Limits the residency criteria to the following purposes:
a) property tax;
b) vehicle registration; and
c) voter registration.
3. Allows the county assessor, the Director of the Arizona Department of Transportation and the county recorder to establish a physical presence requirement of less than 181 days if the individual demonstrates an intent to remain by providing evidence of any of the following:
a) employment;
b) purchase of residential property;
c) rental of residential property;
d) purchase of real property for residential purposes;
e) the enrollment of the individual or the individual's children in a school district or charter school; or
f) active duty military service member identification for service members and their dependents.
4. Requires the Legislative Council Staff to prepare proposed legislation conforming the Arizona Revised Statutes to the resident criteria for consideration in the Fifty-Seventh Legislature, First Regular Session.
5. Becomes effective on the general effective date.
House Action
GOV 2/15/24 DP 7-0-0-2
3rd Read 2/28/24 31-28-0-0-1
Prepared by Senate Research
March 18, 2024
JT/MA/slp