This bill proposes updates to section 42-11111 of the Arizona Revised Statutes regarding property tax exemptions. It introduces a new exemption for the property of a widow or widower of a deceased first responder who was killed or died from injuries sustained in the line of duty, which is fully exempt from taxation. Additionally, it modifies existing language to include this new exemption in the list of allowable exemptions and updates the numbering of subsections accordingly. The bill also clarifies the definition of "first responder" to encompass law enforcement officers, firefighters, paramedics, and volunteer first responders acting in an official capacity.

Furthermore, the bill makes several adjustments to the existing language, including the removal of outdated provisions and the redefinition of terms related to income and disability. It specifies that individuals claiming exemptions must notify the county assessor of any disqualifying events, and it establishes that the act will apply to tax years beginning after December 31, 2025. Overall, the bill aims to enhance property tax relief for specific individuals while ensuring clarity and compliance with current legal standards.

Statutes affected:
Introduced Version: 42-11111