HB 2534
Initials VP/AA Page 1 Caucus & COW
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-sixth Legislature
First Regular Session
House: WM DPA 10-0-0-0
HB 2534: mortgaged property; tax statements; email
Sponsor: Representative Carter, LD 15
Caucus & COW
Overview
Provides the mortgagor the option to receive their property tax statement by email from the county
treasurer.
History
The county treasurer shall mail a statement of taxes due on the property to the mortgagor at the
mortgagor's last known address. The tax statement sent to the mortgagor shall be mailed before
November 1 and be a written document. The tax statement shall separately list the following for
the current and previous tax years for the property:
1) The amount of primary taxes and secondary taxes applicable to the property that is due
to each taxing jurisdiction; and
2) If applicable, the amount of additional state aid to school districts provided to property
classified as class three pursuant to section 42-12003. (A.R.S. § 42-18054)
Provisions
1. Allows, on request of the mortgagor, a statement of taxes due on the property to the mortgagor
to be transmitted by email.
2. Strikes the requirement that the tax statement must be a written document.
Amendments
Ways & Means Committee
1. Specifies that the county treasurer must mail the tax statement to the new mortgagor at
the address of the property until the new mortgagor requests email delivery of the tax
statement.
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note