The resolution HCR 2052 seeks to implement a moratorium on the adoption, imposition, or collection of increased fees, transaction privilege taxes, and utility rates by municipalities and counties in Arizona from July 1, 2026, to June 30, 2030. During this period, local governments would be restricted from raising fees beyond the amounts set in their fiscal year 2026 budgets, and they would not be allowed to create new tax classifications or expand the tax base. The primary goal of this resolution is to alleviate financial burdens on residents and businesses during a time of rising costs and inflation, ensuring that any fee or tax increases exceeding the established limits must receive voter approval.

The resolution also includes enforcement mechanisms to address violations, declaring any unauthorized fees or taxes as void and allowing affected taxpayers, residents, or businesses to pursue legal action, including the recovery of attorney fees. It emphasizes the need for local governments to manage their budgets responsibly while maintaining affordability and economic stability in the state. The act is titled the "Local Cost-of-Living Protection Act" and is set to be presented to voters for approval in the upcoming general election.

Statutes affected:
Introduced Version: 9-500.54, 11-269.31, 2025-2026, 16-204, 41-194.01