Arizona 2026 Regular Session

Arizona Senate Bill SB1130

Caption

Property tax; exemption; widows; widowers

Impact

The proposed law will impact how property taxes are assessed for widows, widowers, and veterans in Arizona. Specifically, veterans with a service-connected disability rated at 100% will see their property fully exempt from taxes. Additionally, the bill outlines income thresholds for determining qualification for these exemptions, which will adjust annually based on economic indicators. If passed, the law would create a more stable financial situation for affected individuals by reducing their tax burdens.

Summary

SB1130 seeks to amend Section 42-11111 of the Arizona Revised Statutes, focusing on property tax exemptions for specific groups including widows, widowers, individuals with permanent disabilities, and veterans. The bill proposes to fully exempt the property of certain veterans from taxation and also introduces provisions for their surviving spouses to continue claiming this exemption under specific conditions. This change is intended to support these individuals financially, acknowledging their contributions or circumstances of loss.

Contention

There may be discussions surrounding the bill related to concerns about the fiscal implications of creating such exemptions within state law. Critics could argue that expanding exemptions may lead to reduced revenue for public services. Additionally, the stipulations around income and property assessments could become areas of debate, particularly regarding the fairness of these limits and their potential exclusion of individuals who may need support but do not meet the specified criteria.

Companion Bills

No companion bills found.

Previously Filed As

AZ SB1158

Property tax; exemption; widows; widowers

AZ HB2672

Property tax; exemption; veterans; disabilities

AZ SB1122

Property tax exemptions; inflation adjustment

AZ HCR2023

Property tax; combat veterans; exemption

AZ HB2406

Property tax; exemption; combat veterans

AZ SCR1001

Property tax exemption; virtual currency

AZ HB2961

Taxation; omnibus; 2025-2026

AZ SB1749

2025-2026; taxation; omnibus

AZ SB1026

Virtual currency; property tax exemption

AZ SB1298

Property tax exemption; religious activities

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