Assigned to FIN                                                                                                            AS PASSED BY THE SENATE

 

 

 

 

ARIZONA STATE SENATE

Phoenix, Arizona

 

REVISED

FACT SHEET FOR S.B. 1212

 

property tax exemptions; affidavit

 

 

Purpose

 

Allows the County Assessor, should a personal appearance create a severe handicap for the taxpayer, to arrange a mutually satisfactory meeting place 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 allows the County assessor to arrange a mutually satisfactory meeting place 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.

 

Provisions

 

1.      Allows the County Assessor to arrange a mutually satisfactory meeting place 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.

 

 

 

 

 

 

 

 

Amendments Adopted by Committee of the Whole

 

 

1.      Allows the County Assessor to arrange a mutually satisfactory meeting place 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.      Deletes DOR's authority to designate another government official or agency to accept initial affidavits certifying a taxpayer's eligibility for property tax exemptions.

 

Senate Action

 

FIN                  2/11/02     DP         4-2-2-0

3rd Read           3/21/02                 29-0-1-0

 

 

 

Prepared by Senate Staff

March 26, 2002