AZ HB2185

Amends Arizona Revised Statutes section 42-12006 to add a new Class Six property classification for hotels, motels, resorts, campgrounds and similar lodging facilities that operate for transient guest occupancy on a daily, weekly, or other temporary basis for fewer than 30 consecutive days.

Establishes Class Six as a property tax classification consisting of various property types including noncommercial historic property, foreign trade zone property, military reuse zone property, environmental remediation property, and renewable energy manufacturing property.

The new lodging facility classification allows hotels and motels to be taxed under Class Six property tax rates rather than standard commercial property rates.

Specifies that the classification applies only to properties used "primarily" for transient lodging operations where guests occupy space for temporary periods of less than 30 consecutive days.