AZ SB1249

Establishes property tax assessment class six classification for green manufacturing businesses that invest $500,000 to $2 million in fixed assets (depending on location) and operate in LEED-certified facilities using environmentally sustainable technologies, valid for 10 years.

Creates income tax credits for green manufacturing businesses that hire new qualified employees, providing credits of up to $500 in year one, $1,000 in year two, and $1,500 in year three per employee, limited to 200 new positions annually.

Requires green manufacturing businesses to meet specific employment standards including minimum 1,750 hours annually, health insurance covering at least 50 percent of premiums, wages matching county standards, and restrictions on retail sales activity.

Places certification and oversight responsibilities with the Arizona Commerce Authority, including annual recertification, site visits, and reporting to county assessors and the Department of Revenue.

Defines "green manufacturing business" as an independently owned enterprise in LEED-certified facilities using technologies that measure, prevent, limit, minimize or reduce environmental risk and pollution.