Arizona 2024 Regular Session

Arizona Senate Bill SB1496

Introduced
1/30/24  
Report Pass
2/5/24  
Introduced
1/30/24  
Report Pass
2/12/24  
Report Pass
2/5/24  
Engrossed
2/16/24  
Report Pass
2/12/24  
Report Pass
2/28/24  
Engrossed
2/16/24  

Caption

Property tax exemptions; inflation adjustment

Impact

If enacted, SB1496 will raise the property tax exemption limit for eligible individuals and establish a process for annual increases based on the GDP price deflator and housing price index. This change is intended to ensure that as property values and general living costs rise, the tax exemptions remain relevant and impactful for residents who rely on these benefits. This is particularly significant for veterans and individuals with disabilities who may face additional financial burdens due to their circumstances.

Summary

Senate Bill 1496 amends section 42-11111 of the Arizona Revised Statutes to adjust property tax exemptions for specific groups, including widows and widowers, individuals with total and permanent disabilities, and veterans with disabilities. The bill aims to provide financial relief to these populations by increasing the allowable exemption amounts and establishing annual adjustments based on economic indicators. The modifications are particularly focused on ensuring that these tax benefits keep pace with inflation over time, thus supporting those who may be financially vulnerable.

Sentiment

The sentiment surrounding SB1496 appears to be generally positive among advocates for veterans and the disabled, who view the bill as a necessary step toward financial justice and support for vulnerable populations. However, there may be concerns raised by some policymakers regarding the fiscal implications of raising tax exemptions, as this could affect state revenue generation. The discussions reflect a balance between providing tax relief and ensuring sustainable funding for state services.

Contention

Notable points of contention include how the increased exemptions may impact local and state budget allocations. While supporters argue that the exemptions are justified given the plight of the targeted groups, critics may voice concerns over potential revenue losses, particularly during times of economic uncertainty. Some lawmakers might scrutinize the mechanism for setting future exemption limits, questioning whether the proposed adjustments are sufficient to genuinely protect beneficiaries from rising costs.

Companion Bills

No companion bills found.

Similar Bills

AZ SB1122

Property tax exemptions; inflation adjustment

AZ HB2064

Property tax exemption; disability; qualifications

AZ HB2672

Property tax; exemption; veterans; disabilities

AZ HB2390

Property tax exemption; combat veterans

AZ SB1158

Property tax; exemption; widows; widowers

AZ SB1113

Property tax exemption; veterans

AZ SB1034

Veterans; disabilities; property tax exemption

AZ HCR2023

Property tax; combat veterans; exemption