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 SB1419

Large electronics; recycling

AZ HB2108

Communications from inmate; victims' right

AZ SB1224

Property tax; limited property value

AZ HB2586

Election worker communications platform; pilot

AZ SB1226

School policies; wireless communications devices

AZ HB2855

Terrorist organizations; drug cartels

AZ HCR2055

Drug cartels; terrorist organizations

AZ SB1407

Property tax assessment; greenhouses

AZ HB2934

Property tax; judgment; excess payments

AZ SB1121

Property tax; limited value; methodology

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

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

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.