Arizona proposes constitutional amendment to exempt mortgage-free primary residences of seniors from property tax

Original title: property tax; exemption; primary residence

Last action · January 26, 2026: House Second ReadingSponsors: Leo Biasiucci and 6 others

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What This Bill Proposed

Arizona House 2017 proposes a constitutional amendment to allow the legislature to exempt mortgage-free residential property owned by Arizona residents aged 62 or older who have occupied the property as their primary residence for at least two years. The measure requires voter approval at the next general election and, if approved, would apply to tax years beginning from and after December 31, 2026.

Why it matters

Qualifying older homeowners could see their primary residence exempted from property taxes if enacted by future legislation following voter approval.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Arizona senior homeowners aged 62 and older

Homeowners meeting age, residency, and mortgage-free criteria would become eligible for potential property tax exemptions established by future legislation.

Directly affected

Arizona county and municipal taxing authorities

Local jurisdictions subject to property tax revenues could experience changes in tax collections depending on future legislative implementation.

Key Facts

HCR 2017 proposes amending Article IX, section 2 of the Constitution of Arizona to add a new property tax exemption category.
The proposed exemption applies to residential property that is not subject to a mortgage, deed of trust, or other similar encumbrance.
To qualify, the property owner must be an Arizona resident who is at least sixty-two years of age.
The owner must have occupied the property as their primary residence for at least the two years prior to claiming the exemption.

Show all 7 facts

The measure specifies that the legislature may determine by law the qualifications for and the amount of the exemption.
The act applies to tax years beginning from and after December 31, 2026.
The Secretary of State is required to submit the proposition to the voters at the next general election.

Frequently Asked Questions

What property is eligible for the proposed tax exemption under HCR 2017?

Residential property that has no mortgage, , or similar encumbrance, is owned by an Arizona resident who is at least 62 years old, and has been occupied as their primary residence for at least two years.

When would this tax exemption take effect if approved?

If approved by voters at the next general election and proclaimed by the Governor, the measure applies to tax years beginning from and after December 31, 2026.

Does this resolution automatically exempt eligible properties right away?

No. The resolution proposes a constitutional amendment that must first be approved by voters, and the legislature would subsequently determine by law the qualifications for and amount of the exemption.

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Where This Stands

This bill did not become law - Died at adjournment · on the House floor.

Procedural history

2 actions

Jan 26, 2026HouseFloor
House Second Reading
Jan 22, 2026HouseIntroduced
House First Reading

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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