Arizona 2026 Regular Session

Arizona House Bill HCR2009

Caption

senior property valuation; application; income

Summary

HCR 2009 is a proposed constitutional amendment that would create a new property valuation protection option for qualifying Arizona residents age 65 and older on their primary residence. Under the proposal, eligible seniors could apply to the county assessor to have the valuation of their home fixed at the level in effect when the protection option is filed, so long as they continue to meet the residency, ownership, and income requirements. The measure sets application deadlines, requires periodic reapplication every three years, and provides that the protection ends if the property is transferred to someone who does not qualify. The resolution also restates Arizona’s existing residential ad valorem tax limit framework and directs the Secretary of State to place the proposition before voters at the next general election. It defines key terms such as owner, primary residence, and total income, and ties income eligibility to a multiple of the federal Supplemental Security Income benefit rate. Because it is a concurrent resolution proposing a constitutional amendment, it would not change state law unless approved by voters and proclaimed by the Governor.

Impact

If adopted by voters, HCR 2009 would amend Article IX, Section 18 of the Arizona Constitution to add a senior-specific property valuation freeze for qualifying homeowners and to require county assessors to administer applications, income reviews, and reapplication notices. It would affect county assessor procedures, senior homeowners, and property tax valuation rules for primary residences, while leaving existing exclusions for certain property types and tax categories in place. As a constitutional amendment, it would supersede inconsistent statutory provisions and require implementing legislation or administrative rules to carry out the new valuation protection option.

Sentiment

No committee transcripts or recorded votes were provided, so there is no direct evidence of debate or formal support/opposition in the available record. Based on the text, the measure appears designed as targeted tax relief for older homeowners, which typically suggests a favorable policy posture toward seniors and fixed-income residents. The bill’s structure also indicates an effort to limit the benefit to long-term, income-qualified residents rather than creating a broad tax exemption.

Contention

The main points of potential contention are the income thresholds, the age-65 eligibility cutoff, and the administrative burden placed on county assessors to verify income, process applications, and conduct triennial reviews. Another likely issue is the policy tradeoff between property tax relief for qualifying seniors and the resulting reduction in taxable value for local governments and taxing jurisdictions. The proposal also raises questions about fairness relative to other homeowners who do not receive a comparable valuation freeze.

Companion Bills

No companion bills found.

Previously Filed As

AZ SB1557

Technical correction; valuation; personal property

AZ SB1120

Assessor's valuations; special districts; petitions

AZ SB1549

Conservation easements; valuation

AZ HB2742

Court-ordered evaluations

AZ SB1179

Landlord tenant; applications; fees; disclosures.

AZ HB2837

Landlord tenant; applications; fees; disclosures

AZ HB2318

Assessed valuation; agricultural land

AZ SB1475

Hearing evaluations; preschools

AZ SB1639

ESAs; children with disabilities; evaluations

AZ SB1187

Rental application fees; limits

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.

CA SB603

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

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

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