Arizona Proposition 130, Property Tax Exemptions Amendment (2022)
| Arizona Proposition 130 | |
|---|---|
 | |
| Election date November 8, 2022 | |
| Topic Taxes | |
Status Approved | |
| Type Constitutional amendment | Origin State legislature |
Arizona Proposition 130, the Arizona Property Tax Exemptions Amendment, was on the ballot in Arizona as a legislatively referred constitutional amendment on November 8, 2022.[1] The measure was approved.
A "yes" vote supported allowing the legislature to set certain property tax exemption amounts and qualifications (including property tax exemptions for widows and widowers; those with total and permanent disabilities; disabled veterans; and property used for trade, business, or agriculture) and consolidating the constitution's property tax exemption provisions into a single article. |
A "no" vote opposed allowing the legislature to set certain property tax exemption amounts and qualifications and consolidating the constitution's property tax exemption provisions into a single article. |
Election results
|
Arizona Proposition 130 |
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|---|---|---|---|---|
| Result | Votes | Percentage | ||
|
|
1,478,583 | 63.76% | ||
| No | 840,299 | 36.24% | ||
Overview
How did the measure change property tax exemptions?
- See also: Text of measure
Proposition 130 was designed to consolidate the constitution's property tax exemption provisions into a single article. As of 2022, the subsections in Article 9 of the Arizona Constitution set specific exemption amounts for widows and widowers; those with total and permanent disabilities; disabled veterans; and property used for trade, business, or agriculture. This measure was designed to allow the legislature to determine amounts and qualifications for the above groups.
It also repealed the constitutional language providing for a property tax exemption for honorably discharged veterans, which was ruled unconstitutional in Benjamin v. Arizona Department of Revenue.[2]
When has Arizona voted on constitutional amendments regarding property tax exemptions?
In 1964, a constitutional amendment was approved that would exempt certain inventory from being taxed. In 1968, constitutional amendments were approved that created some changes to property tax exemptions for veterans and widows, as well as creating exemptions for certain household goods used for noncommercial purposes.[3]
Four constitutional amendments were enacted in a special election held on June 3, 1980, that authorized the state Legislature to increase the level of property tax exemptions without a constitutional amendment, as well as modifying property tax exemptions, for widows and widowers and disabled individuals.[3]
How did this measure get on the ballot?
- See also: Path to the ballot
For a constitutional amendment to be placed on the ballot in Arizona, a simple majority vote is required in both chambers of the Arizona State Legislature.
The constitutional amendment was introduced on January 10, 2022, in the Arizona State Senate. On February 9, the Senate voted 17-12 to approve the measure. On June 22, the Arizona House of Representatives voted 58-0 to approve the measure, which put it on the ballot.
Text of measure
Ballot title
The official ballot title was as follows:[4]
| “ | Official Title Proposing an amendment to the Constitution of Arizona; Repealing article IX, Sections 2, 2.1, 2.2 and 2.3, Constitution of Arizona; amending Article IX, Constitution of Arizona, by adding a new Section 2; relating to property tax exemptions. Descriptive Title The constitutional amendment would consolidate four sections of the constitution regarding property tax exemptions into a single section; remove the constitutional determinations of the amounts of certain property tax exemptions; and allow property tax exemptions for resident veterans with disabilities, widows, and widowers regardless of when they became Arizona residents. [5] |
” |
Ballot summary
The official ballot summary was as follows:[4]
| “ |
A “YES” vote shall have the effect of amending the constitution to consolidate property tax exemptions into a single section; removing the constitutional determinations as to the amounts of certain property tax exemptions, leaving the legislature to prescribe by law the qualifications for and amounts of property tax exemptions it creates; allowing property tax exemptions for resident veterans with disabilities, widows, and widowers regardless of when they became Arizona residents; and establishing that a person is not eligible for property tax exemption under more than one category as a widow, widower, person with a disability, or veteran with a disability. A “NO” vote shall have the effect of retaining existing law on property tax exemptions.[5] |
” |
Constitutional changes
- See also: Article 9, Arizona Constitution
The ballot measure repealed Section 2, Section 2.1, Section 2.2, and Section 2.3 of Article 9 of the Arizona Constitution, while amending Article 9 to add a new Section 2. The following underlined text was added and struck-through text was deleted:[6]
Note: Use your mouse to scroll over the below text to see the full text.
Text of Section 2. Property subject to taxation; exemptions (a) All property in this state that is not exempt under the laws of the United states or under this section is subject to taxation as provided by law. (b) Property that has been conveyed to evade taxation is not exempt. (c) The following property is exempt from taxation: (1) All federal, state, county and municipal property. (2) Public debts, as evidenced by the bonds of this state and its counties, municipalities and other political subdivisions. (3) Household goods that are owned by the user of the goods and that are used solely for noncommercial purposes. (4) Stocks of raw or finished materials, unassembled parts, works in process or finished products constituting the inventory of a retailer or wholesaler that is located in this state and principally engaged in the resale of the materials, parts, works or products, whether or not for resale to the ultimate consumer. (d) Subsection C of this section is self-executing, and persons who are entitled to the exemption are not required to take any affirmative action to receive the benefit of the exemption. (e) The legislature may exempt the following property by law: (1) The property of an educational, charitable or religious association or institution that is not used or held for profit. (2) Personal property that is used in a trade or business or for agricultural purposes. (3) Cemeteries that are set apart and used to inter deceased human beings. (4) The property of a widow or widower who is a resident of this state. (5) The property of a resident of this state who is at least eighteen years of age and who has a medically certified total and permanent disability. (6) The property of an honorably discharged veteran of the uniformed services of the United States who is a resident of this state and who has a service or nonservice connected disability as determined by the united states department of veterans affairs, or its successor agency. (f) The legislature may determine by law the qualifications for, and the amount of, the exemptions of property described in subsection e of this section. (g) A person is not eligible for exemption under more than one category as a widow, widower, person with a total and permanent disability or veteran with a disability under subsection E, paragraph 4, 5 or 6 of this section. [5] |
Readability score
- See also: Ballot measure readability scores, 2022
Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure.
The FKGL for the ballot title is grade level 15, and the FRE is 6. The word count for the ballot title is 100.
The FKGL for the ballot summary is grade level 19, and the FRE is 13. The word count for the ballot summary is 115.
Support
Supporters
Officials
- Sen. Vince Leach (R)
- Sen. Javan Daniel Mesnard (R)
Arguments
Opposition
Opponents
Political Parties
Organizations
Arguments
You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org
Campaign finance
Ballotpedia has not identified ballot measure committees registered to support or oppose the ballot measure.[7]
| Cash Contributions | In-Kind Contributions | Total Contributions | Cash Expenditures | Total Expenditures | |
|---|---|---|---|---|---|
| Support | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Oppose | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
Background
Property tax exemptions in Arizona
In Arizona, as of 2022, all property is taxable unless exempted under the laws of the United States, in Title 42, Chapter 11, Article 3 of Arizona’s Revised Statute, or laid out in sections 2, 2.1, 2.2, and 2.3 of Article 9 in Arizona’s constitution. This includes exemptions for widows and widowers, disabled individuals, honorably discharged service members, veterans with disabilities, and certain religious institutions, nonprofits, and charitable organizations. Federal, state, county, and municipal property is also exempt from taxation.[8]
History of property tax exemptions in Arizona
- 1912: The Arizona State Tax Commission was established to supervise and assess property values, and the first General Property Tax was established under state law.[3]
- 1917: Observatories that operated on a nonprofit basis for the public benefit were exempted.[3]
- 1964: A constitutional amendment that was approved by voters in the election of 1964 established an exemption for all stocks of raw or finished materials, unassembled parts, work in process, or finished products constituting the inventory of a retailer or wholesaler located within the state and principally engaged in the resale of such materials, parts or products.[3]
- 1968: A constitutional amendment that was approved by voters in the election of 1968 established property tax exemptions for household goods used for noncommercial purposes, and exemptions to certain veterans and widows were also changed.[3]
- 1970: Banks and other financial institutions were subject to the payment of Personal Property Tax. Prior to 1970, these institutions were exempted from property taxes.[3]
- 1978: Property tax exemptions were provided to widowers that were compared to property tax exemptions received by widows (the provision did not go into effect until 1980).[3]
- 1980: Four constitutional amendments were approved and enacted by voters in a special election held on June 3, 1980. These amendments modified property tax exemptions for widowers and widows, established comparable property tax exemptions for widowers and disabled persons, and authorized the state Legislature to increase the level of property tax exemptions without a constitutional amendment.[3]
- 1984: A property tax exemption was established for property owned by a nonprofit organization that was used by the state or political subdivision exclusively for governmental activity.[3]
- 1985: Certain exemptions were provided for taxation of possessory interests in government property as unsecured personal property.[3]
- 1986: Exemptions were provided for property held by certain qualifying charitable organizations if it was held for transfer to the state.[3]
- 1988: Property tax exemptions were provided to nonprofit volunteer Fire Departments.[3]
- 1989: Property tax exemptions were allowed for certain charitable organizations used to preserve and protect scientific or natural resources, voluntary nonprofit organizations used for road cleanup, and qualified nonprofit musical, dramatic and dance groups, botanical gardens, museums, and zoos.[3]
- 1990: Exemptions were provided for animal and poultry feed from personal property taxation.[3]
- 1993: Property tax exemptions were expanded for church property, and exemptions were provided for qualified volunteer nonprofit organizations that are used to promote social welfare. Tax exemptions were provided for property owned by community arts groups, as long as those organizations did not use the property for commercial or for-profit purposes.[3]
- 1994: Property tax exemptions were provided for livestock, poultry, aquatic animals, and bee colonies; as well as property owned by a United States veterans' organization that qualifies as a charitable organization.[3]
- 1996: The Arizona Constitution was amended to allow the Legislature to exempt the first $50,000 of a taxpayer’s Class 3 and Class 4 personal property from taxation.[3]
- 1998: The exemption and income threshold was increased for Class 5 property owned by widows, widowers, and disabled people.[3]
- 2000: Property tax exemptions were established for cemeteries.[3]
- 2002: Property tax exemptions were established for nonprofit community health centers serving medically under-served areas or populations.[3]
- 2004: Property tax exemptions were established for nonprofit library organizations that provided support to public libraries.[3]
- 2005: Tax exemptions were provided for property owned by tribes located outside of Indian reservations that is used to provide low income housing for tribal members.[3]
- 2006: Property tax exemptions were provided for certain nonprofit organizations providing educational instruction through grade 12, and rental property owned by nonprofit organizations used as assisted living facilities for low-income elderly residents.[3]
History of property tax exemption ballot measures in Arizona
Below are ballot measures previously on the ballot in Arizona that dealt with property tax exemptions. The means the measure has been approved by voters, the 
means the measure was defeated.
- Arizona Exemptions from Taxation, Questions 102 and 103 (1916)
- Arizona Tax Exemptions for Widows and Honorably Discharged Military Veterans, Proposition 2 (1928)
- Arizona Tax Exemptions for Bona Fide Homes, Proposition 2 (1938)
- Arizona Tax Exemption on Bona Fide Home, Proposition 1 (1940)
- Arizona Property Tax Limitations, Proposition 4 (1940)
- Arizona Rights of Tax Levying Public Improvement Districts, Proposition 5 (1940)
- Arizona Tax Exemptions for Government Property, Proposition 3 (1946)
- Arizona Inventory Tax Exemption Amendment, Proposition 102 (1964)
- Arizona Aircraft Tax Amendment, Proposition 100 (1964)
- Arizona Watercraft Tax Exemption Amendment, Proposition 100 (1966)
- Arizona False Tax Exemption Claim Amendment, Proposition 101 (1968)
- Arizona Veterans Tax Exemption Amendment, Proposition 100 (1968)
- Arizona Property Taxation Exemption of Household Goods Amendment, Proposition 102 (1968)
- Arizona Tax Exemption for Privately-Owned Airports Amendment, Proposition 103 (1980)
- Arizona Property Tax Limitations Amendment, Proposition 106 (1980)
- Arizona Agricultural Property Tax Exemption Amendment, Proposition 102 (1994)
- Arizona Legislature to Exempt Some Property from Taxation, Proposition 101 (1996)
- Arizona Property Tax Break For Business Equipment Amendment, Proposition 116 (2012)
Path to the ballot
- See also: Amending the Arizona Constitution
To put a legislatively referred constitutional amendment before voters, a simple majority vote is required in both the Arizona State Senate and the Arizona House of Representatives.
SCR 1011 (2022)
In the Arizona State Senate, a constitutional amendment was introduced as Senate Concurrent Resolution 1011 (SCR 1011). On February 9, 2022, the state Senate voted 17 to 12, with one senator not voting, in favor of the measure. On June 22, the House voted 58-0 to approve the measure, with 2 members absent.[1]
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How to cast a vote
- See also: Voting in Arizona
Click "Show" to learn more about current voter registration rules, identification requirements, and poll times in Arizona.
| How to cast a vote in Arizona | |||||
|---|---|---|---|---|---|
Poll timesIn Arizona, all polling places are open from 6:00 a.m. to 7:00 p.m. local time. An individual who is in line at the time polls close must be allowed to vote.[9][10] Registration
To vote in Arizona, one must be a citizen of the United States and a resident of an Arizona county. A voter must be 18 years or older on or before Election Day.[11] To be eligible to vote in an election one must register at least 29 days prior to the election. Individuals can register online, in person at the county recorder's office, or by mail.[11] Automatic registrationArizona does not practice automatic voter registration. Online registration
Arizona has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registrationArizona does not allow same-day voter registration. Residency requirementsArizona law requires 29 days of residency in the state before a person may vote. Verification of citizenshipOn March 30, 2022, Governor Doug Ducey (R) signed HB2492 into law. HB2492 requires that voters submitting registration forms not produced by the U.S. Election Assistance Commission submit proof of citizenship along with their registration forms. In the case of registration forms produced by the U.S. Election Assistance Commission, HB2492 requires election officials to "use all available resources to verify the citizenship status" of applicants. Should officials be unable to verify a voter's citizenship status, that voter will be barred from voting in a presidential election or by mail in any election, pending submission of proof of citizenship. Should officials determine that a voter is not a citizen, officials will be required to forward the registration application to the county attorney and the attorney general for investigation. Officials who fail to comply with these requirements are guilty of a Class 6 felony.[12] Verifying your registrationThe site Voter View, run by the Arizona Secretary of State's office, allows residents to check their voter registration status online. Voter ID requirementsArizona requires voters to present photo identification or two forms of non-photo identification while voting.[13][14] The following were accepted forms of identification as of March 2023: Click here for the Arizona Citizens Clean Elections Commission's page on accepted ID to ensure you have the most current information. Voters can present one of the following forms of ID that contain the voter’s photograph, name, and address:
If a voter does not have one of the above forms of ID, the voter can present two of the following forms of ID that contain the voter’s name and address:
Additionally, if a voter presents photo ID that does not list an address within the precinct in which he or she wants to cast a vote, that person may present the photo ID with one non-photo identification material from the second list above. The identification material should include the voter’s address. | |||||
See also
External links
Footnotes
- ↑ 1.0 1.1 Arizona State Legislature, "Senate Concurrent Resolution 1011," accessed February 16, 2022
- ↑ Arizona Legislature, "Fact Sheet for SCR 1011," accessed February 16, 2022
- ↑ 3.00 3.01 3.02 3.03 3.04 3.05 3.06 3.07 3.08 3.09 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 Arizona State Legislature, "Historical Tax Law Changes Property Taxes," accessed August 11, 2022
- ↑ 4.0 4.1 Arizona Secretary of State, "Prop 130," accessed November 11 2022
- ↑ 5.0 5.1 5.2 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ Arizona State Legislature, "Senate Concurrent Resolution 1011," accessed June 30, 2022
- ↑ Arizona Secretary of State, "Campaign Finance," accessed July 7, 2022
- ↑ Arizona Revised Statute, "Chapter 11," accessed August 11, 2022
- ↑ Arizona Revised Statutes, "Title 16, Section 565," accessed March 14, 2023
- ↑ Arizona generally observes Mountain Standard Time; however, the Navajo Nation observes daylight saving time. Because of this, Mountain Daylight Time is sometimes observed in Arizona.
- ↑ 11.0 11.1 Arizona Secretary of State, "Registration Requirements," accessed March 14, 2023
- ↑ Arizona Legislature, "HB2492," accessed March 14, 2023
- ↑ ArizonaElections.gov, "What ID Do I Need to Vote Quiz," accessed March 14, 2023
- ↑ FindLaw.com, "Arizona Revised Statutes Title 16. Elections and Electors § 16-579. Procedure for obtaining ballot by elector," accessed March 14, 2023
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