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Read. Follow. Verify.Arizona Legislature proposes constitutional amendment for property tax exemptions for 100% disabled veterans and seniors
Last action · January 26, 2026: House Second ReadingSponsor: David Livingston
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What This Bill Proposed
HCR 2039 proposes a constitutional amendment to allow the legislature to exempt primary residences owned by 100% disabled veterans or by U.S. citizens aged 65 or older who have resided in Arizona for at least three consecutive years, subject to voter approval at the next general election and taking effect for tax years beginning after December 31, 2026.
Qualifying property owners could see their primary residence property tax liabilities eliminated if the legislature enacts implementing statutes 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.
100 percent disabled veterans
Their primary residences may become eligible for a legislative property tax exemption.
Senior residents aged 65 and older
Those meeting the three-year residency requirement and occupying their primary residence may become eligible for a property tax exemption.
Arizona property taxpayers
Shifting tax burdens from exempt properties could alter overall tax distribution across local taxing districts.
Key Facts
- Proposes amending Article IX, section 2 of the Constitution of Arizona to create two new permissive property tax exemption categories.
- Authorizes the legislature to exempt residential property owned by a veteran with a 100 percent service-connected disability rating as determined by the U.S. Department of Veterans Affairs.
- Authorizes the legislature to exempt primary residential property owned by a U.S. citizen who is at least 65 years old and has been an Arizona resident for the preceding three tax years.
- Requires the Secretary of State to submit the proposition to voters at the next general election.
Show all 5 facts
- Applies to tax years beginning from and after December 31, 2026, if approved by voters and proclaimed by the Governor.
Frequently Asked Questions
Who would qualify for the new senior property tax exemption under this measure?
What disability rating is required for the new veteran property tax exemption?
When would these property tax exemptions take effect if passed?
What else do you want to know?
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · on the House floor.
Procedural history
2 actions- Jan 26, 2026HouseFloorHouse Second Reading
- Jan 22, 2026HouseIntroducedHouse 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.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
apps.azleg.gov
Analysis Score
0–100- Significance75How much this matters to a regular citizen
- Controversy25Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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