AZ HCR2047

Proposes constitutional amendment to exempt primary residences of disabled veterans with 50% or greater service-connected disability from property taxation.

Exemption also applies to unmarried surviving spouses of disabled veterans who died from service-related injuries, provided the veteran was awarded the Purple Heart.

Exemption requires verification of Purple Heart award through U.S. Department of Veterans Affairs or state veterans service agency.

Exemption applies to owner-occupied dwellings including manufactured homes with up to one acre of land, and covers various property ownership arrangements including joint tenancy, community property, and trust ownership.

Exemption is mutually exclusive with other real property tax exemptions; when multiple disabled veterans co-own the same property where they reside, each receives exemption only to their extent of ownership interest.