Assigned to FIN FOR COMMITTEE
ARIZONA STATE SENATE
Fifty-Sixth Legislature, First Regular Session
FACT SHEET FOR H.B. 2534
mortgaged property; tax statements; email
Purpose
Allows a county treasurer, on request of a mortgagor, to email a statement of taxes due on
a mortgagor's property and requires, if the mortgagor of the property changes, a county treasurer
to mail the property tax statement to the address of the property until the new mortgagor requests
email delivery of the tax statement.
Background
If property that is taxable by a county assessor is mortgaged and the mortgagee pays the
tax on behalf of the mortgagor, the county treasurer must mail a written statement of taxes due to
the mortgagor's last known address by November 1 and, on request, to the mortgagee in any form
established by the county treasurer. The property tax statement must include the following for the
current and previous tax years: 1) the amount of primary 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 (A.R.S. ยง 42-18054).
There is no anticipated fiscal impact to the state General Fund associated with this
legislation.
Provisions
1. Allows a mortgagor to request that the county treasurer email a property tax statement to the
mortgagor.
2. Requires a county treasurer, if the mortgagor of the property changes, to mail the property tax
statement to the property address until the new mortgagor requests email delivery.
3. Removes the requirement that a property tax statement sent to a mortgagor be mailed as a
written document.
4. Makes technical and conforming changes.
5. Becomes effective on the general effective date.
House Action
WM 2/15/23 DPA 10-0-0-0
3
rd
Read 2/28/23 31-28-1
Prepared by Senate Research
March 9, 2023
MG/ZS/sr