Arizona Proposition 130,

Property Tax Exemptions Amendment (2022)

Arizona Proposition 130, the Arizona Property Tax Exemptions Amendment, is on the ballot in Arizona as a legislatively referred constitutional amendment on November 8, 2022.

A “yes” vote supports 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 opposes 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.

Overview

How would the measure change property tax exemptions?

Proposition 130 would 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 would allow the legislature to determine amounts and qualifications for the above groups.

It would also repeal the constitutional language providing for a property tax exemption for honorably discharged veterans, which was ruled unconstitutional in Benjamin v. Arizona Department of Revenue.