Arizona 2026 Regular Session

Arizona House Bill HB2173

Introduced
1/15/26  
Report Pass
1/28/26  
Report Pass
2/2/26  
Engrossed
2/18/26  
Report Pass
3/9/26  
Report Pass
3/16/26  
Enrolled
4/8/26  
Passed
4/13/26  
Chaptered
4/13/26  

Caption

Property tax errors; electronic communications

Impact

The passage of HB 2173 is poised to amend sections of the Arizona Revised Statutes concerning property taxes. Specifically, it allows tax officers to communicate proposed corrections using electronic methods, alongside traditional channels like certified and first-class mail. This change not only simplifies the notification process but also encourages timely responses from taxpayers, reducing the backlog of challenges related to property valuations. The bill aims to ensure that property tax assessments are fair and accurate while also decreasing the administrative burden on local government entities.

Summary

House Bill 2173 aims to streamline procedures related to property tax assessments and corrections in Arizona. It introduces provisions for electronic communication between taxpayers and tax officers, allowing for more efficient processing of tax error corrections. The bill modifies existing statutes regarding notices of proposed corrections to ensure that taxpayers are adequately informed and can respond promptly to any changes that may affect their property valuation. One key element is the ability for taxpayers to accept or dispute corrections via electronic means, which is expected to modernize and expedite the correction process.

Sentiment

The sentiment surrounding HB 2173 appears to be largely positive, particularly among proponents who advocate for modernization and efficiency in government processes. Supporters argue that the bill will lead to a more transparent system for handling property tax issues, fostering goodwill between taxpayers and tax authorities. While there is recognition of the benefits it brings, some concerns are echoed regarding the reliance on electronic communications; however, these concerns do not seem to have significantly hindered overall support for the bill.

Contention

Notable points of contention relate primarily to the reliance on electronic communication for such critical processes. Supporters assert that this will lead to improved efficiency and engagement from taxpayers, while opponents worry that it may alienate less tech-savvy individuals or those without reliable internet access. Additionally, the balance between ensuring timely corrections and providing sufficient time for taxpayers to respond raises questions about the fairness of the process. These discussions underscore the ongoing tension between modernization and accessibility in government operations.

Companion Bills

No companion bills found.

Previously Filed As

AZ HB2108

Communications from inmate; victims' right

AZ SB1226

School policies; wireless communications devices

AZ SB1224

Property tax; limited property value

AZ SB1500

Compensation; erroneous convictions

AZ HCR2023

Property tax; combat veterans; exemption

AZ HB2406

Property tax; exemption; combat veterans

AZ SB1419

Large electronics; recycling

AZ HB2934

Property tax; judgment; excess payments

AZ SB1407

Property tax assessment; greenhouses

AZ SB1298

Property tax exemption; religious activities

Similar Bills

CA SB1352

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CA AB245

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CA SB1053

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CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

CA AB385

Regional park property: County of San Bernardino: Glen Helen Regional Park.

CA AB1262

Stolen or embezzled property: description.

AZ HB2261

Property tax; agricultural real property

CA SB288

Property taxation: change in ownership: family homes and farms.