HCR2023 is a resolution that allows property owners in Arizona to apply for a primary property tax refund if they incur expenses due to a city, town, or county's failure to enforce laws or maintain public nuisances. This includes issues such as illegal camping, loitering, panhandling, public urination or defecation, public consumption of alcoholic beverages, or possession or use of illegal substances. The refund amount is equal to the documented expenses incurred by the property owner to mitigate the effects of the policy or public nuisance, but it cannot exceed the amount paid by the property owner in primary property taxes for the tax year to the affected city, town, or county.

The resolution outlines the process for applying for the refund, including the Department of Revenue's (DOR) responsibilities, the affected city, town, or county's response options, and the property owner's right to file a cause of action if the refund is rejected. The state treasurer is required to withhold monies from the affected city, town, or county based on the aggregate amount of refunds claimed and credit them to the DOR as reimbursement for issuing the refunds. The resolution also defines key terms, stipulates that the refund process is in addition to other laws, and sets a repeal date of January 1, 2036. The resolution will be submitted to voters at the next general election and will become effective if approved and proclaimed by the Governor.