ARIZONA HOUSE OF REPRESENTATIVES

Fifty-seventh Legislature

First Regular Session

Senate: FIN DP 7-0-0-0: 3rd Read 28-0-2-0-0

House: WM DP 7-0-0-2

☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note

SB 1380: property tax oversight commission; continuation

Sponsor: Senator Mesnard, LD 13

Caucus & COW

Overview

Extends the Property Tax Oversight Commission (PTOC) until July 1, 2033.

History

The PTOC was established for the purposes of: 1) furthering public confidence in property tax limitations; 2) providing a uniform methodology for determining tax limitations; and 3) providing a continuing review of practices to ensure a fair and equitable administration of  property tax laws (A.R.S. § 42-17002).

The PTOC reviews property tax levies to determine any property tax levy violations and notifies any violations to the appropriate entity. Additionally, if requested by a county, city town or community college district, the PTOC holds hearings regarding the calculation of the maximum primary property tax limitations (A.R.S. § 42-17003).

Provisions

1.   Continues the Property Tax Oversight Commission until July 1, 2033. (Sec. 2)

2.   Repeals the PTOC on January 1, 2034. (Sec. 2)

3.   Contains a purpose statement. (Sec. 3)

4.   Contains a retroactivity clause to July 1, 2025. (Sec. 4)

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8.                     SB 1380

9.   Initials VP/DD    Page 0 Caucus & COW

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