HB 2379 Summary

• Amends tax levy provisions for county free library districts, county jail districts, juvenile detention facilities, and public health services districts to impose secondary levy limits beginning in tax year 2014.

• Limits annual property tax levies to the previous year's amount adjusted by the county's levy limit change percentage under Arizona Revised Statutes § 42-17051, with limits increasing automatically each year regardless of actual levies.

• Establishes separate secondary levy rate caps: 20 cents per $100 assessed valuation for jail districts, 10 cents per $100 for juvenile detention, and 25 cents per $100 for public health services districts.

• For districts established after December 31, 2013, bases the levy limit on the district's initial approved levy rather than prior year amounts.

• Eliminates temporary tax provisions for jail and juvenile detention districts that allowed levies equal to tax year 2005 amounts for tax years 2006-2008.