Transcript Highlights:

• Kevin McCarthy, President of the Arizona Tax Research Association, here in support of Senate Bill 1293
• excise tax.
• The State of Arizona is the only one who has the government property lease excise tax.
• For the record, Jennifer Steele, with the Arizona Tax Research Association, neutral on the bill, but
• For the record, Jennifer Steele with the Arizona Tax Research Association, in respectful opposition to

Bills: SB1090 , SB1293 , SB1414 , SB1429 , SB1503 , SB1536 , SB1633 , SB1724 , SB1764

Committees: Senate Finance , Senate Senate Finance Committee of Reference

Keywords: savings and loan, technical correction, Arizona Revised Statutes, financial institutions, prohibitions, GPLET, abatement, tax incentives, local government, property improvement, central business district, insurance, settlement demands, time limits, third-party claims, regulatory compliance, initiative, referendum, ballot measures, petition circulators

Transcript Highlights:

• Arizona already has a two-thirds vote requirement for the legislature to raise taxes under Proposition
• Chairman, members, Senate Bill 1142 establishes that Arizona elects to participate in the federal tax
• Arizona should opt into this federal tax credit scholarship program to increase education funding for
• By participating in the federal tax credit scholarship program, Arizona would have access to new funding
• The Arizona Center advocates for policies that build on a fair tax system and ensure Arizona has the

Bills: SB1142 , SCR1028

Committees: House Ways & Means , House House Ways & Means Committee of Reference

Keywords: scholarships, tax credit, education funding, nonprofit organizations, Arizona Revised Statutes, constitutional amendment, state revenue, tax policy, legislative approval, two-thirds vote

Transcript Highlights:

• Agricultural property for property taxes.
• Taxpayers sued the assessor and won in tax court.
• Chairman, Representative Cruz, the Arizona state statutes.
• I'm here representing the University of Arizona. Mr.
• tax, and the idea is that if you're buying a...

Bills: HB2120 , HB2173 , HB2261 , HB2786 , HB2792

Committees: House Ways & Means , House House Ways & Means Committee of Reference

Keywords: property tax exemption, disability, veterans, widows, income limits, Arizona Revised Statutes, property tax, electronic communication, tax assessment, tax correction, real estate, agriculture, tax classification, land use, nonprofit organizations, transaction privilege tax, tax exemption, textbook rental, education, business leasing

Transcript Highlights:

• Arizona has long supported agriculture through the property tax system.
• Arizona has long supported agriculture through the property tax system.
• Arizona already provides significant property tax relief to agricultural land, and HB 2261 expands that
• Arizona already provides significant property tax relief to agricultural land, and HB 2261 expands that
• HB 2261 makes a significant change on how agricultural property is valued for tax purposes in Arizona

Bills: HB2014 , HB2031 , HB2078 , HB2102 , HB2103 , HB2117 , HB2261 , HB2262 , HB2264 , HB2278 , HB2428 , HB2494 , HB2756 , HB2758 , HB2762 , HB2782 , HB2932 , HB2933 , HB2986

Committees: Senate Natural Resources , Senate Senate Natural Resources Committee of Reference

Keywords: air emissions, fuel blends, environmental quality, feasibility study, Arizona Department of Agriculture, water rights, groundwater, Willcox, active management area, certificate of grandfathered rights, Arizona legislature, aggregate mining, reclamation plans, environmental protection, public safety, land use, domestic water, improvement district, water delivery, water hauling

Transcript Highlights:

• I represent the Home Builders Association of Central Arizona, and thank you, Mr.
• I represent the Arizona Municipal Power Users Association.
• That's simply not true in the rural parts of the community, or rural parts of Arizona.
• But I want to say this isn't just something unique to Arizona that we're considering.
• It empowers the voters to protect every Arizona for rules not... now authorized by law.

Bills: SB1246 , SB1338 , SB1428 , SB1443 , SB1501 , SB1566 , SB1571 , SB1645 , SB1646 , SB1663 , SB1688 , SB1805 , SB1808 , SB1825 , SCR1023 , SCR1029 , HB2079 , HB2080 , HB2130 , HB2239 , HB2324 , HB2375 , HB2610 , HB2619 , HB2620 , HB2716 , HB2745 , HB2749 , HB2837 , HB2857 , HB2968 , HB4064 , HB4066 , HB4087 , HB4130 , HCR2048 , HCR2058

Committees: Senate Government , Senate Senate Government Committee of Reference

Keywords: homeowners associations, foreclosure, common expense liens, condominiums, special assessments, unit owner, public benefits, eligibility, immigration status, documentation, Arizona law, noise pollution, environmental nuisances, building permits, urban development, public health, administrative procedure, regulatory rights, small businesses, state agencies

Transcript Highlights:

• House Bill 2013 requires the Arizona Department of Environmental Quality... Mr.
• wildfires or refinery shutdowns can cause shortages in Arizona.
• It takes money from the insurance premium tax collection.
• It's not a new tax; it's existing tax. Is that correct, Mr. Chair? Representative, yes.
• No, not a new tax, just a redirection of some revenues from an existing tax. Okay, thank you.

Bills: HB2013 , HB2292 , HB2334 , HB2349 , HB2350 , HB2845 , HCM2011

Committees: House Land, Agriculture & Rural Affairs , House House Land, Agriculture & Rural Affairs Committee of Reference

Keywords: air pollution, wildfires, environmental standards, public health, Arizona Revised Statutes, wildfire, wildfire mitigation, wildfire prevention, forest fire, brush removal, defensible space, community hardening, vegetation management, fire-resistant construction, wildland urban interface, WUI, insurance premium tax, property insurance, homeowners insurance, commercial property insurance

Transcript Highlights:

• Arizona is a rapidly growing state, and Arizona has one of the fastest growth rates of Alzheimer's in
• Here's a bunch I pulled from Arizona.
• Arizona state budget looked like in 2000?
• They also pay taxes. Let me repeat that: poor people also pay taxes.
• We live in Arizona; we have many... Arizona.

Bills: HB2190 , HB2202 , HB2233 , HB2251 , HB2252 , HB2396 , HB2437 , HB2689 , HB2796

Committees: House Health & Human Services , House House Health & Human Services Committee of Reference

Keywords: physician assistants, licensure compact, medical services, multistate practice, patient care access, healthcare workforce, military families, adverse actions, dementia care, telementoring, healthcare education, rural communities, grant funding, HB 2233, rural health transformation, rural health transformation program, AHCCCS, Arizona Health Care Cost Containment System, Joint Legislative Budget Committee, JLBC

Transcript Highlights:

• That's what Arizona does.
• For the record, Jennifer Steele with the Arizona Tax Research Association, in support of Senate Bill
• changes to the tax statutes.
• onto everybody else, and so this is a tax shift, rather enormous tax shift in my opinion.
• onto everybody else, and so this is a tax shift, a rather enormous tax shift in my opinion.

Bills: SB1180 , SB1215 , SB1270 , SB1290 , SB1292 , SB1294 , SB1430 , SCR1028

Committees: Senate Finance , Senate Senate Finance Committee of Reference

Keywords: firefighters, occupational disease, workers compensation, cancer presumption, police officers, hazardous duty, SB1270, Arizona retirement system, public safety personnel, defined contribution plan, correctional officers, corrections officers, retirement contributions, supplemental contributions, retention incentive, recruitment incentive, employer contribution, employee contribution, vesting, annuity account

Transcript Highlights:

• if you are paying taxes on a property in the state of Arizona, you need to be liable for it.
• Arizona should do the same.
• Thank you so much. and Arizona Safe Parents.
• Arizona, we had $1.4 to $1.5 billion in theft in Arizona.
• Arizona, we had $1.4 to $1.5 billion in theft in Arizona.

Bills: SB1067 , SB1234 , SB1285 , SB1295 , SB1392 , SB1413 , SB1436 , SB1470 , SB1476 , SB1489 , SB1512 , SB1535 , SB1540 , SB1556 , SB1568 , SB1569 , SB1570 , SB1573 , SB1585 , SB1609 , SB1627 , SB1634 , SB1635 , SB1644 , SB1647 , SB1648 , SB1650 , SB1653 , SB1654 , SB1655 , SB1656 , SB1657 , SB1658 , SB1661 , SB1662 , SB1664 , SB1666 , SB1667 , SB1669 , SB1709 , SB1720 , SB1723 , SB1725 , SB1743 , SB1746 , SB1748 , SB1755 , SB1786 , SB1820 , SB1822 , SB1829 , SCR1027 , SCR1040 , SCR1048

Committee: Senate Judiciary and Elections

Keywords: tax lien, property tax lien, real property tax lien, foreclosure, right of redemption, redeem, excess proceeds, county abatement lien, abatement lien, lien priority, assessment lien, easement, county treasurer, certificate of purchase, tax delinquency, delinquent property taxes, property owner equity, judgment foreclosure, title report, Arizona Revised Statutes

Transcript Highlights:

• I'm the CEO for Disability Rights Arizona.
• My district is LD 30, which is all of northwest Arizona.
• How does Arizona compare to that overall?
• I worked at the Arizona State Hospital for 30 years until 2017.
• And the people in Arizona that truly need the health.

Bills: SB1051 , SB1114 , SB1115 , SB1122 , SB1132 , SB1162 , SB1169 , SB1171 , SB1172 , SB1173 , SB1174 , SB1175 , SB1179 , SB1188 , SB1233 , SB1236 , SB1242 , SB1316 , SB1368

Committees: Senate Health and Human Services , Senate Senate Health and Human Services COR

Keywords: SB1051, Arizona hospitals, immigration status, patient intake, admission forms, registration forms, health care reporting, uncompensated care, emergency department, lawfully present, undocumented immigrants, noncitizen patients, hospital funding, Arizona Department of Health Services, ADHS, border security, health care institutions, patient privacy, medical access, immigration policy

Transcript Highlights:

• They registered two vehicles for tax purposes and ended up being registered in both Arizona and California
• . ...for tax purposes and ended up being registered in both Arizona and California.
• County, Arizona.
• Arizona?
• Arizona.

Bills: SB1037 , SB1040 , SB1259 , SB1281

Committees: House Federalism, Military Affairs & Elections , House House Federalism, Military Affairs & Elections Committee of Reference

Keywords: elections, voting systems, vote tabulation, election security, internet connectivity, offline voting, chain of custody, polling place equipment, counting center, central counting center, election management system, EMS gateway, tabulation equipment, secretary of state, certification, decertification, HAVA, Help America Vote Act, ballot images, audit logs

Transcript Highlights:

• O'Hara said, through Arizona.
• What do you do when it comes to Arizona?
• What do you do when it comes to Arizona?
• In Arizona, they have two lots, one in Phoenix and one in Tucson.
• The Route 66 Centennial is a year-long... ...of Arizona.

Bills: HB2163 , HB2256 , HB2305 , HB2367 , HB2369 , HB2669 , HB2772 , HB2916 , HCM2007 , HCR2004 , HR2003

Committee: House Transportation & Infrastructure

Keywords: lighting laws, construction equipment, farm equipment, vehicle safety, Arizona Revised Statutes, salvage vehicles, insurance claims, abandoned vehicles, salvage auction dealers, vehicle title, neighborhood electric vehicles, alternative fuel, vehicle license tax, tax exemption, electric shuttle, photo enforcement, traffic violation, mayoral signature, civil traffic, jurisdiction

Transcript Highlights:

• I'm president of the Arizona Neighborhood Alliance.
• But essentially, I look at this stuff as a time tax a lot.
• Colleen, really quick: have you all tried any cases in Arizona, or how many clients in Arizona do you
• But do you have any Arizona examples?
• all the constituents in the state of Arizona.

Bills: SB1254 , SB1431 , SB1478 , SB1566 , SB1787

Committees: House Commerce , House House Commerce Committee of Reference

Keywords: workers' compensation, industrial commission, safety regulations, employee protection, penalties, compliance, liquor, alcohol, spirituous liquor, liquor license, liquor licensing, Arizona Department of Liquor Licenses and Control, restaurant to-go cocktails, mixed cocktails, off-premises sales, alcohol delivery, delivery contractor, registered alcohol delivery contractor, age verification, tamperproof seal

Transcript Highlights:

• , the taxes placed on farmers in the service... ...taxes placed on farmers in the service territory using
• the water, and so they're taxing themselves.
• I represent the Arizona Rock Products Association and the Arizona Mining Association.
• For the record, Jeff Gray with Central Arizona Project.
• Development is critical to Arizona; it always has been.

Bills: HB2026 , HB2027 , HB2028 , HB2031 , HB2078 , HB2094 , HB2095 , HB2101 , HB2102 , HB2103 , HB2260 , HB2278 , HB2827 , HB2932 , HB2933 , HB2934 , HB2986 , HCM2009 , HCR2038

Committees: House Natural Resources, Energy & Water , House House Natural Resources, Energy & Water Committee of Reference

Keywords: assured water supply, groundwater, commingling, commingled water, water supply, Arizona Department of Water Resources, ADWR, active management area, AMA, subdivision plat, development approval, water rights, municipal provider, private water company, certificate of assured water supply, written commitment of water service, groundwater savings credits, gray water reuse, replenishment district, Central Arizona Project

Transcript Highlights:

• Do you think we should tax from the distribution centers for a business in Arizona that has a location
• Kevin McCarthy, Arizona Tax Research Association. I'm not sure what to say.
• You may not know this: if you pay taxes in Arizona, you know you've got high retail sales taxes.
• If I open up a warehouse in the lowest tax rate in Arizona, in unincorporated Mojave County, and sell
• sales tax in states outside of Arizona?

Bills: HB2143 , HB2273 , HB2290 , HB2373 , HB2784 , HB2794 , HB4037

Committees: House Ways & Means , House House Ways & Means Committee of Reference

Keywords: public safety, retirement system, investments, trust fund, board of trustees, financial report, income tax rebate, Pinal County, taxpayer eligibility, state revenue, financial assistance, transaction privilege tax, business location, tangible personal property, shared vehicle, sourcing, income tax, veterans, donations, tax refunds

Transcript Highlights:

• So that's been in Arizona law for some time.
• According to the Arizona Center for Future Arizona, 82% of voters agree that state and local government
• Arizona and the country right now.
• Living Homes Association of Arizona.
• January 1, 2028, and continues the Arizona Racing Commission and Arizona State Boxing and MMA Commission

Bills: SB1108 , SB1205 , SB1241 , SB1286 , SB1366 , SB1431 , SB1473 , SB1477 , SB1478 , SB1479 , SB1492 , SB1517 , SB1563 , SB1586 , SB1665 , SB1671

Committee: Senate Regulatory Affairs and Government Efficiency

Keywords: cash transactions, mandatory rounding, swedish rounding, public notice, Arizona Revised Statutes, motor vehicle booting, private property, fees, dispute process, regulations, SB1241, private permitting provider, private permit, private certificate of completion, building permit, building plan review, inspection, single-trade residential construction, residential construction, municipal permitting

Transcript Highlights:

• Here’s our New Core Arizona footprint. There’s north of 250, 300 teammates here in Arizona.
• I grew up in rural Arizona.
• I grew up in rural Arizona.
• But in Arizona, no. Reacquired, either replaced or your money back. But in Arizona, no.
• The tax base is huge.

Bills: HB2003 , HB2057 , HB2109 , HB2111 , HB2112 , HB2114 , HB2256 , HB2259 , HB2317 , HB2323 , HB2398 , HB2443 , HB2446 , HB2574

Committee: House Transportation & Infrastructure

Keywords: driver education, instruction permit, underage drivers, motorcycle licenses, traffic regulations, special plates, centennial, Arizona Department of Transportation, vehicle registration, commercial discounts, Arizona Centennial, distracted driving, portable wireless communication devices, motorcycles, traffic safety, civil penalties, driver license, examinations, motorcycle awareness, public safety

Transcript Highlights:

• So the property taxes, and what it's going to do is it qualifies for zero property tax for those 100%
• And they brought into Arizona $123.8 million.
• Arizona should not be moving in that direction.
• Let me be clear: Arizona is not broke, but Arizona families are being asked to sacrifice again so the
• SB 1156 does not make Arizona safer. It makes Arizona more divided.

Bills: SB1152 , SB1156 , SB1157 , SB1213 , SB1232 , SB1268

Committee: Senate Military Affairs and Border Security

Keywords: immigration, public benefits, asylum, verification, Arizona Revised Statutes, appropriation, public safety, detention, unauthorized aliens, local government funding, border security, fencing, appropriations, southern border, local government, immigration enforcement, probation, law enforcement, court notification, civil rights

Transcript Highlights:

• Arizona cannot afford to take this industry for granted.
• Arizona cannot afford to take this industry for granted.
• Drive48 brought together Lucid, the Arizona Commerce Authority, and Central Arizona College to change
• Pinal County is redefining what rural economic leadership looks like in Arizona, and at Central Arizona
• Arizona campus in Coolidge.

Bills: HB2107 , HB2588 , HB2946 , HB2950

Committees: House Rural Economic Development , House House Rural Economic Development Committee of Reference

Keywords: SNAP, nutrition assistance, fast food, vitamins, waiver, food policy, municipal planning, homeowner association, building permits, single-family home, property rights, design standards, development fees, municipalities, infrastructure, public services, annual reporting, property development, tourism improvement area, TIA

Transcript Highlights:

• So the way to do this was to do a tax credit by taking the construction TPP construction tax and give
• , with great jobs, tax revenue, people going out to eat, spending, correct, you know, doing sales tax
• This program has proven to be a net benefit to all of Arizona, with no new taxes and no corporate giveaways
• So through income tax, supply chain... ...as a whole gets all these benefits, so through income tax,
• Districts are only allowed, just like a CFD in Arizona or any other type of district, to levy tax for

Bills: HB2128 , HB2255 , HB2397 , HB2429 , HB2591 , HB2680 , HB2834 , HB2868 , HB2911 , HB2951 , HB2979 , HB2991 , HB2996 , HB2999 , HB4001 , HB4011 , HB4017 , HB4020 , HB4026 , HB4086 , HB4088 , HB2244 , HB2342

Committees: House Commerce , House House Commerce Committee of Reference

Keywords: homeowners associations, condominiums, open meetings, governance, transparency, Arizona Teachers Academy, teacher preparation, education funding, public schools, scholarships, teacher certification, community colleges, vacation rentals, short-term rentals, state preemption, local government regulation, occupancy limits, civil penalties, apprenticeships, job training