SCR1006 is a proposed amendment to the Arizona Revised Statutes that would allow property owners to seek refunds for expenses incurred due to local governments' failure to address public nuisances or enforce certain ordinances from tax year 2025 through 2035. The refund would be limited to the amount of primary property taxes paid to the jurisdiction in the previous year. The Arizona Department of Revenue would manage the refund process, and the State Treasurer would withhold the refund amounts from the jurisdiction's distribution base monies. The resolution ensures that funds for debt service on bonds are not affected and sets a repeal date of January 1, 2036. Voter approval is required for the resolution to take effect.

The resolution details the application process for refunds, including notification and challenge procedures. Property owners who successfully challenge a refund denial in court are entitled to attorney fees and costs. The measure also expresses the legislature's intent that local governments prioritize public health and safety funding. The Secretary of State is instructed to submit the proposition to voters at the next general election, and the resolution will become effective upon voter approval and proclamation by the Governor.