community health centers;
taxation; exemption
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Committee on Public Institutions & Rural Affairs |
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Committee on Ways & Means |
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Caucus and COW |
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Third Read |
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As Passed the House |
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SB 1290 exempts qualifying community health centers operating in medically underserved areas, appurtenant land and their fixtures and equipment from taxation if they are not used or held for profit.
Current statute (A.R.S. § 42-11105) stipulates that hospitals used for the relief of the indigent or afflicted, appurtenant land and their fixtures and equipment are exempt from taxation if they are not used or held for profit. Also, property that is used for the operation of a health care institution, so long that it provides health related services for persons who are handicapped or at least sixty-two years of age, are exempt from taxation if the property is not used or held for profit.
A.R.S. § 36-2907 defines qualifying community health center as a community based primary care facility that provides medical care in medically underserved areas, or in medically underserved areas or medically underserved populations as designated by the United States Department of Health and Human Services, through the employment of physicians, professional nurses, physician assistants or other health care technical and paraprofessional personnel.
· Stipulates that qualifying community health centers operating in medically underserved areas, appurtenant land and their fixtures and equipment are exempt from taxation if they are not used or held for profit.
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45th Legislature
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Second Regular Session 2 April
2, 2002
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