AZ SCR1018

Proposes constitutional amendment to amend Arizona Constitution Article IX, Section 2 regarding property tax exemptions for veterans and their surviving spouses.

Creates new property tax exemption for primary residences of veterans with 100% service-connected disabilities rated by the U.S. Department of Veterans Affairs, reducing assessed valuation by $25,000.

Extends exemption to primary residences of unmarried surviving spouses and children of veterans killed in action or who die from active duty injuries, with the same $25,000 assessed valuation reduction.

Allows legislature to increase the $25,000 exemption amount based on designated national inflation index adjustments.

Requires veteran to own and occupy primary residence as principal dwelling place, and exemption does not apply if property was conveyed to evade taxation.