ARIZONA STATE SENATE
Phoenix, Arizona
property tax exemptions;
affidavit
Authorizes Department of
Revenue (DOR) designated government officials or agencies to accept initial
affidavits certifying a taxpayer’s eligibility for property tax exemptions.
Background
Current statute requires
taxpayers claiming constitutional exemptions from taxation for the first time
to make an affidavit before the relevant county assessor. According to the
county assessors’ offices, seeing the applicant in person prevents fraudulent
claims. However, according to the Maricopa County Area Agency on Aging, the
requirement is problematic for elderly and disabled people as it is difficult
for some of them to travel to a county assessor’s office. In the past, most of
the counties have provided multiple sites for individuals to make their
affidavits. In some counties, for individuals who were physically unable to
swear an affidavit in person at the assessor’s office, the deputy assessor from
the assessor’s office would take the affidavit at the taxpayer’s residence.
Currently, the Pinal County Assessor’s Office is the only office that does not
offer home visits or multiple sites for individuals to swear their affidavits
for property tax exemption.
S.B. 1212 authorizes DOR
designated government officials or agencies to accept affidavits certifying a
taxpayer’s eligibility for property tax exemptions. This bill should not impact
the state general fund. However, according to DOR, there may be some
administrative costs connected to this bill.
1. Authorizes a DOR approved government representative or agency to accept the initial affidavit certifying a taxpayer’s eligibility for constitutional exemptions from property tax if a personal appearance before the county assessor creates a severe hardship.
2. Provides for a general effective date.
Prepared by Senate Staff
February 6, 2002