AZ SB1311

Amends Arizona property tax law to establish "class three" property classification for owner-occupied residential property used as the owner's primary residence, replacing the previous "residential purposes" definition.

Requires county assessors to send annual affidavits with property tax notices to class three property owners, asking them to declare under penalty of perjury whether the property is their primary residence; owners must return affidavits by April 15 or face reclassification to class four.

Establishes criteria for determining primary residence, including period of occupancy, voter registration address, driver license address, and motor vehicle registration address, to be adopted as standard by the Department of Revenue.

Creates a civil penalty system where property reclassified from class three to class four due to owner non-response results in a penalty equal to twice the additional state aid paid in the preceding tax year.

Adds appeal rights allowing property owners to appeal reclassification to the county board of supervisors within 30 days and allows the board to order reclassification to class three if the owner proves the property is their primary residence.