| 66 | | - | Be it enacted by the Legislature of the State of Arizona: Section 1. Section 11-495, Arizona Revised Statutes, is amended to read: START_STATUTE11-495. Taxpayers' information fund A. A taxpayers' information fund is established in each county treasury consisting of monies collected from the public records copy surcharge imposed pursuant to section 11-496, the tax lien processing fee imposed pursuant to section 42-18116, subsection C, fifteen dollars $15 of each judgment deed fee collected pursuant to section 42-18205, subsection A, interest earned from the elderly assistance fund pursuant to section 42-17401, the community facilities district special assessment fee imposed pursuant to section 48-721 and the fees authorized for collecting municipal fire and emergency services fees in certain areas of the county as prescribed in section 9-500.23. B. The county treasurer shall administer the fund and spend monies in the fund only to defray the cost of converting or upgrading an automated public information system as follows: 1. Purchasing computer hardware and software. 2. Training employees to operate the system. 3. Maintaining the system, including purchasing equipment maintenance agreements. 4. Updating the system hardware and software. 5. In counties with a population of more than two million persons, notifying property owners of the tax and ownership status of a taxpayer's parcel prior to the taxpayer's parcel being sold at a deed sale and the tax and ownership status of any parcels being sold at a deed sale that are adjacent to a taxpayer's parcel, prior to the deed sale. C. The county treasurer shall annually submit to the board of supervisors the amount of anticipated revenues under this section. If the projected revenues are considered to be insufficient to establish and maintain the fund at an adequate level, the monies may accumulate until sufficient monies are available in the fund. END_STATUTE Sec. 2. Repeal Title 42, chapter 17, article 8, Arizona Revised Statutes, is repealed. Sec. 3. Title 46, chapter 1, article 7, Arizona Revised Statutes, is amended by adding section 46-185, to read: START_STATUTE46-185. Elderly assistance fund; property tax reduction; appropriation; distribution; annual report; definitions A. The elderly assistance fund is established consisting of legislative appropriations for the purpose of reducing the property taxes on a qualified individual's primary residence. The department shall administer the fund. monies in the fund are continuously appropriated. B. Beginning in fiscal year 2022-2023 and each fiscal year thereafter, the sum of $7,000,000 is appropriated from the state general fund to the elderly assistance fund. C. The department shall proportionately distribute the monies in the elderly assistance fund to each area agency on aging established pursuant to the older Americans act of 1965 (P.L. 89-73; 79 Stat. 218; 42 United States Code sections 3001 through 3058ff) that chooses to participate in the elderly assistance fund to reduce up to sixty percent of the property taxes on a qualified individual's or emergency approved individual's primary residence in that area agency on aging's service area. D. After receiving approval from the county assessor for the property valuation protection option pursuant to article IX, section 18, subsection (7), Constitution of Arizona, the individual shall apply to the participating area agency on aging in which the individual lives to receive assistance from the elderly assistance fund. The participating area agency on aging shall: 1. Approve applications for assistance from the elderly assistance fund based on the greatest social need and greatest economic need. 2. Notify a qualified individual that the qualified individual will receive assistance from the elderly assistance fund, the dollar amount of the assistance and that the qualified individual is responsible for paying any remaining property tax amount due. 3. Pay the monies to the appropriate county treasurer on behalf of the qualified individual. 4. Develop an emergency approval process for individuals who are not qualified individuals due to extenuating circumstances to apply to and receive assistance from the elderly assistance fund. An individual may receive emergency approval pursuant to this paragraph for a total of three tax years of which only two may be consecutive. E. the department may retain up to five percent of the monies in the fund for the purposes of administering the fund. F. An area agency on aging that receives monies pursuant to subsection C of this section may use a portion of those monies for administrative costs in providing services relating to the elderly assistance fund as follows: 1. For the first year, up to ten percent. 2. For each year thereafter, up to five percent. G. On or before November 1 of each year, Each participating area agency on aging shall report to the department the number of qualified individuals who received assistance, the total amount of assistance provided, the average amount of assistance provided, the total number of applications received and the number of applicants who received assistance. On or before December 31 of each year, the department shall compile this information and submit a report to the governor, the PRESIDENT of the senate and the speaker of the house of representatives and shall provide a copy of this report to the secretary of state. H. For the purposes of this section: 1. "Greatest economic need" has the same meaning prescribed in the older americans act of 1965 (P.L. 89-73; 79 stat. 218; 42 United States Code section 3002). 2. "Greatest social need" has the same meaning prescribed in the older Americans act of 1965 (P.L. 89-73; 79 Stat. 218; 42 United States Code section 3002). 3. "primary residence" has the same meaning prescribed in article ix, section 18, constitution of arizona. 4. "Qualified individual" means an individual who is approved for the property valuation protection option pursuant to article IX, section 18, subsection (7), Constitution of Arizona, and who is determined to have the greatest social need and greatest economic need by the area agency on aging in which the individual lives. END_STATUTE |
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| 64 | + | Be it enacted by the Legislature of the State of Arizona: Section 1. Section 11-495, Arizona Revised Statutes, is amended to read: START_STATUTE11-495. Taxpayers' information fund A. A taxpayers' information fund is established in each county treasury consisting of monies collected from the public records copy surcharge imposed pursuant to section 11-496, the tax lien processing fee imposed pursuant to section 42-18116, subsection C, fifteen dollars $15 of each judgment deed fee collected pursuant to section 42-18205, subsection A, interest earned from the elderly assistance fund pursuant to section 42-17401, the community facilities district special assessment fee imposed pursuant to section 48-721 and the fees authorized for collecting municipal fire and emergency services fees in certain areas of the county as prescribed in section 9-500.23. B. The county treasurer shall administer the fund and spend monies in the fund only to defray the cost of converting or upgrading an automated public information system as follows: 1. Purchasing computer hardware and software. 2. Training employees to operate the system. 3. Maintaining the system, including purchasing equipment maintenance agreements. 4. Updating the system hardware and software. 5. In counties with a population of more than two million persons, notifying property owners of the tax and ownership status of a taxpayer's parcel prior to the taxpayer's parcel being sold at a deed sale and the tax and ownership status of any parcels being sold at a deed sale that are adjacent to a taxpayer's parcel, prior to the deed sale. C. The county treasurer shall annually submit to the board of supervisors the amount of anticipated revenues under this section. If the projected revenues are considered to be insufficient to establish and maintain the fund at an adequate level, the monies may accumulate until sufficient monies are available in the fund. END_STATUTE Sec. 2. Title 41, chapter 1, article 4, Arizona Revised Statutes, is amended by adding section 41-180, to read: START_STATUTE41-180. Elderly assistance fund; primary school district tax reduction; qualified individuals; exemption; definition A. The elderly assistance fund is established consisting of legislative appropriations for the purpose of reducing a qualified individual's primary school district taxes. monies in the fund are continuously appropriated. B. The state treasurer shall administer the fund and shall invest and divest monies in the fund as provided by section 35-313. monies earned from investment shall be credited to the fund. C. The state treasurer shall distribute the monies in the elderly assistance fund to each county treasurer to reduce the primary school district taxes of qualified individuals in that county. D. On or before June 30 of each year, each county treasurer shall determine the total number of qualified individuals who live in the county and report that number to the state treasurer. if a county treasurer fails to provide this information to the state treasurer by the date prescribed in this subsection, the state treasurer shall not distribute the monies to that county that would otherwise be distributed from the elderly assistance fund for the following fiscal year. E. Each year, the state treasurer shall determine the following: 1. The total amount of monies in the elderly assistance fund. 2. The total number of qualified individuals statewide as reported by each county treasurer pursuant to subsection D of this section. 3. The total amount of monies to distribute to each county treasurer to proportionately reduce the primary school district taxes pursuant to subsection C of this section. F. Each county treasurer shall use the monies distributed by the state treasurer pursuant to subsection C of this section to proportionately reduce the primary school district taxes that are levied against the property of all qualified individuals in that county for the following tax year. G. Monies in the elderly assistance fund are exempt from the provisions of section 35-190 relating to lapsing of appropriations. H. For the purposes of this section, "qualified individual" means an individual who lives in an organized school district and who is approved for the property valuation protection option pursuant to article IX, section 18, subsection (7), Constitution of Arizona. END_STATUTE Sec. 3. Repeal Title 42, chapter 17, article 8, Arizona Revised Statutes, is repealed. Sec. 4. Appropriation; elderly assistance fund; exemption; intent A. The sum of $_________ is appropriated from the state general fund in fiscal year 2022-2023 to the elderly assistance fund established by section 41-180, Arizona Revised Statutes, as added by this act, for the purposes provided in this act. B. The appropriation made in subsection A of this section is exempt from the provisions of section 35-190, Arizona Revised Statutes, relating to lapsing of appropriations. C. The legislature intends that the appropriation made in subsection A of this section be considered ongoing funding in future years. Sec. 5. Effective date This act is effective from and after December 31, 2022. |
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