Assigned to FIN FOR COMMITTEE
ARIZONA STATE SENATE
Fifty-Sixth Legislature, First Regular Session
FACT SHEET FOR H.B. 2064
property tax exemption; disability; qualifications
Purpose
Defines person with a total and permanent disability and competent medical authority for
the purposes of property tax exemptions for widows, widowers, persons with a total and permanent
disability and veterans with a disability.
Background
All property in Arizona is subject to taxation with certain exemptions outlined in the
Arizona Constitution and prescribed by statute. The property of Arizona residents who are widows,
widowers, persons with total and permanent disabilities or veterans with service or
nonservice-connected disabilities are exempt from property tax subject to the conditions and
limitations prescribed by statute. The exemption amount is: 1) $4,188, if the person's total
assessment does not exceed $28,459; or 2) no exemption if the person's total assessment exceeds
$28,459. To qualify for a property tax exemption, a claimant's total income is subject to a statutory
cap which is adjusted annually for inflation. A widow, widower, person with a total and permanent
disability or veteran with a service or non-service connected disability must initially establish
eligibility for the property tax exemption by filing an affidavit with the county assessor. The
affidavit includes a certification of the person's disability which must be signed by a physician or
psychiatrist (A.R.S. ยงยง 42-11002; 42-11111; ADOR).
There is no anticipated fiscal impact to the state General Fund associated with this
legislation.
Provisions
1. Defines person with a total and permanent disability as a person who is unable to engage in
any substantial gainful activity, for pay or profit, by reason of any physical or mental
impairment that is expected to last for a continuous period of at least 12 months or result in
death within 12 months as certified by a competent medical authority.
2. Defines competent medical authority as:
a) an individual licensed in Arizona in chiropractic care, medicine and surgery, naturopathic
medicine, osteopathic care, psychology or as a physician assistant or a homeopathic
physician or licensed under the comparable law of another state;
b) a registered nurse practitioner; or
c) the U.S. Department of Veterans Affairs, as evidenced by a disability award letter.
3. Makes technical and conforming changes. FACT SHEET
H.B. 2064
Page 2
4. Becomes effective on the general effective date.
House Action
WM 1/25/23 DP 9-1-0-0
3
rd
Read 2/21/23 60-0-0
Prepared by Senate Research
March 2, 2023
MG/ZS/sr