The bill HB2064 amends existing Arizona property tax exemption laws by defining key terms related to eligibility for exemptions for widows, widowers, persons with total and permanent disabilities, and veterans with disabilities. It specifically defines "person with a total and permanent disability" as someone unable to engage in substantial gainful activity due to a physical or mental impairment expected to last at least 12 months, as certified by a competent medical authority. The bill also clarifies the definition of "competent medical authority," which includes licensed medical professionals and the U.S. Department of Veterans Affairs.
Additionally, the bill modifies the current law regarding property tax exemptions by stating that an individual cannot receive exemptions under more than one category, even if they qualify for multiple exemptions. This change aims to streamline the process and ensure that the maximum allowable exemptions are not exceeded. Overall, the bill seeks to clarify eligibility criteria and definitions to improve the administration of property tax exemptions in Arizona.
Statutes affected: Introduced Version: 42-11111
House Engrossed Version: 42-11111
Chaptered Version: 42-11111