HB 2064
Initials VP/AA Page 1 Ways & Means
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
Limits the use of a property tax exemption for widows, widowers, person with a total or permanent
disability and veterans with a disability to only one exemption category.
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. Specifies that a widow or widower, a person with a total and permanent disability or a veteran
with a disability may qualify for only one property tax exemption category. (Sec. 1)
2. Defines competent medical authority and person with a total and permanent disability. (Sec.
1)
3. Makes conforming changes. (Sec. 1)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note