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HB2064 Signed into Law, Amending Personal Exemptions Program

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MARICOPA COUNTY, Ariz. (April 20, 2023) - Governor Katie Hobbs has signed House Bill 2064 into law, amending the state law on personal property tax exemptions. HB2064 expands the definition of a “competent medical authority” that can attest to an individual’s disability status.

With the passage of HB2064, registered nurse practitioners and physician assistants can sign the Arizona Department of Revenue Certificate of Disability (DOR82514B), certifying that an individual is totally and permanently disabled. Additionally, a disabled veteran may now provide a disability award letter from the Department of Veteran’s Affairs showing the percentage of disability. There are still income and property valuation limitations and residency requirements that must be met in order to qualify.

“I was a big proponent for Proposition 130 which reinstated disabled veterans to the state’s personal exemptions program and feel this is a much-needed extension of that,” said Maricopa County Assessor Eddie Cook. “Our team is dedicated to making sure every eligible candidate has adequate access to these valuation relief programs.”

Prior to HB2064, a physician or psychiatrist were the only authorities authorized to complete the disability affidavit for a property tax exemption. However, a recent FAIR Health Analysis shows that between 2016 and 2022, nearly 30% of Arizona patients receiving medical services did not see a primary care physician. Additionally, between 2016 and 2022, Arizona was the third highest state where primary care patients received care from a nurse practitioner instead of a physician.

HB 2064 will go into effect 90 days after the current legislative session adjourns. Click here for more information on the personal exemptions program.

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2024 Notices of Value mailed

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MARICOPA COUNTY, Ariz. (Feb. 24, 2023) - Maricopa County property owners will begin receiving their 2024 Notices of Value this week. In total, the Maricopa County Assessor’s Office is sending 1,626,124 notices on Feb. 24, roughly 26 thousand more than last year. These notices provide property owners with important information about the assessed value of their property.

Median values for all properties rose for the 2024 tax year, with manufactured housing seeing the largest increase of 28.5%. Single-family residential home values increased for the 11th consecutive year but at about half the rate of tax year 2023.

“Our team assesses every parcel and property with our core values of fairness, equity, transparency, and efficiency,” said Maricopa County Assessor Eddie Cook. “We serve the nation’s fourth largest and often fastest growing county but make it a daily priority to provide best-in-class service. This is especially apparent in my Office’s commitment to innovate and embrace new technology.”

In the last year, the Maricopa County Assessor’s Office has launched a new mass appraisal system and online customer portal. Property owners can now register rental properties, apply for personal exemptions, and file appeals with this online resource.

Property owners have sixty days from the mailing date printed on their notice to file an administrative appeal with the Assessor’s Office. So, for all notices mailed Feb. 24, property owners have a deadline of April 25 to file an appeal if they believe their property has been improperly valued or classified.

Our office also offers the option to receive your Notice of Value by email. This voluntary eNotices service is easy to use, convenient, provides archives, and saves the County money by reducing printing and postage. Please click here to learn how to sign up.

	FCV 2023	FCV 2024	FCV % Change	LPV 2023	LPV 2024	LPV % Change
Vacant Land	56,200	68,500	21.9%	18,790	19,404	3.3%
Single Family Residential	352,700	418,300	18.6%	197,099	206,954	5%
Condominium	225,100	285,100	26.7%	108,360	113,779	5%
Apartments	489,200	623,600	27.5%	133,296	139,961	5%
Commercial	794,300	972,000	22.4%	494,874	519,489	5%
Manufactured Housing	92,900	119,347	28.5%	68,096	71,483	5%

The Maricopa County Assessor's Office has nearly 300 employees, about half of whom are appraisers. Each year, the Maricopa County Assessor’s Office values over 1.8 million real and personal property parcels and accounts with a full cash value of over $1 trillion. The property values determined by the office serve as the foundation for fairly allocating more than $650 million in property tax revenue for Maricopa County and its cities, towns, and districts last year.

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Voters Approve Property Tax Exemption Proposition

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Arizona voters have approved Proposition 130, amending the state law on personal exemptions. Our office is currently updating the related forms and processes before the next application period opens.

Among other changes, Proposition 130 has restored personal exemptions for veterans with disabilities regardless of when they became an Arizona resident or if the disability is connected to their military service. A similar change in residency requirements will also apply to qualifying widows and widowers. Please note an individual is only eligible for property valuation exemption under one category as a widow or widower, a person with a total and permanent disability, or a veteran with a disability; and income and property valuation limits still exist.

Proposition 130 also now allows the legislature to set valuation exemption amounts and qualifications for the eligible groups and for property used for trade, business, or agriculture.

It will go into effect once the General Election results are canvassed and certified. In the meantime, our team is reviewing and revising our current property tax exemption information and application to reflect these changes. The updated forms and information will become available by the time the application period for the 2023 tax season opens in January. Per Arizona law, residents have from the first Monday in January until March 1 each calendar year to submit a property tax exemption application.

If you have any questions about property tax exemptions or would like to request a packet to be mailed or emailed to you when it becomes available, please contact our office at PE.SVP@maricopa.gov or by calling 602-506-3591. Qualified applicants can also submit an application online through our Customer Portal. We appreciate your patience as we await the final certification of Proposition 130 into Arizona’s Constitution.