| 67 | | - | Be it enacted by the Legislature of the State of Arizona: Section 1. County, city or town; primary property tax levy for tax years 2022 and 2023; delayed repeal; definition A. For tax year 2022, if a county's, city's or town's proposed primary property tax levy, excluding amounts that are attributable to new construction, is greater than the amount levied by the county, city or town in the 2021 tax year in the county, city or town and the county, city or town received monies under section 603 of the American rescue plan act of 2021 (P.L. 117-2; 135 Stat. 4), the county, city or town shall use the monies received under section 603 of the American rescue plan act of 2021 to reduce the proposed primary property tax levy so that the property tax levy does not exceed the 2021 tax year's amount except for amounts attributable to new construction. B. For tax year 2023, if a county's, city's or town's proposed primary property tax levy, excluding amounts that are attributable to new construction, is greater than the amount that would have been levied by the county, city or town in the 2022 tax year in the county, city or town if the county, city or town had not reduced the levy pursuant to subsection A of this section and the county, city or town received monies under section 603 of the American rescue plan act of 2021 (P.L. 117-2; 135 Stat. 4), the county, city or town shall use the monies received under section 603 of the American rescue plan act of 2021 to reduce the proposed primary property tax levy so that the property tax levy does not exceed the amount that would have been levied by the county, city or town in the 2022 tax year if the county, city or town had not reduced the levy pursuant to subsection A of this section except for amounts attributable to new construction. C. At the end of each tax year, the county, city or town may spend any monies the county, city or town received under section 603 of the American rescue plan act of 2021 (P.L. 117-2; 135 Stat. 4) that exceed the amount needed to reduce the primary property tax levy pursuant to this section for that tax year at the county's, city's or town's discretion. D. For tax year 2024, the county, city or town may disregard any monies the county, city or town received under section 603 of the American rescue plan act of 2021 (P.L. 117-2; 135 Stat. 4) and calculate the primary property tax levy for the tax year as if those monies were not included to reduce the primary property tax levy for the preceding two tax years. E. The property tax oversight commission shall review the primary property tax levy calculation under this section for each county, city and town to determine if there is a violation of this section. F. This section is repealed from and after December 31, 2026. G. For the purposes of this section, "amount attributable to new construction" means the net assessed valuation of property added to the tax roll since the previous year multiplied by a property tax rate computed by dividing the primary property tax levy of the county, city or town in the preceding year by the estimate of the total net assessed valuation of the county, city or town for the current year, excluding the net assessed valuation attributable to new construction. Sec. 2. Retroactivity This act applies retroactively to from and after December 31, 2021. Sec. 3. Short title This act may be cited as the "Local Tax Cut Act of 2021". |
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| 66 | + | Be it enacted by the Legislature of the State of Arizona: Section 1. Section 26-305.03, Arizona Revised Statutes, is amended to read: START_STATUTE26-305.03. Electromagnetic pulse preparedness recommendations; posting; definition A. The division shall develop preparedness recommendations for the public regarding the type and quantity of supplies, including food, water and medical supplies, that each person in this state should possess in preparation for an electromagnetic pulse that might occur over the United States. The division shall post the preparedness recommendations on its website and shall update the preparedness recommendations at least every five years. B. For the purposes of this section, "electromagnetic pulse" means a burst of electromagnetic energy occurring in the form of a radiated electric magnetic field or conducted electrical current caused by a coronal mass ejection from the sun, detonation of a nuclear bomb high in the earth's upper atmosphere or a man-made electromechanical device. END_STATUTE |
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