HB2098 Summary

• Amends Arizona Revised Statutes § 42-18056 to allow county treasurers to enter into payment plan agreements with taxpayers for delinquent business personal property taxes exceeding $1,000.

• Payment plan agreements may extend for up to 36 months to allow taxpayers time to pay off delinquent taxes.

• County treasurers may charge a nonrefundable administrative fee of no more than $150 per payment plan agreement to cover processing costs.

• Applies to delinquent business personal property taxes only; does not affect partial payment provisions for regular property taxes or certificates of purchase.