AZ SCR1019

Repeals Arizona Constitution Article IX, sections 2, 2.1, 2.2, and 2.3 relating to property tax exemptions.

Replaces repealed sections with a new Article IX, Section 2 establishing that all property is subject to taxation except as exempted by federal law or the constitution.

Constitutionally exempts federal, state, county, and municipal property; public debts; household goods used for noncommercial purposes; and retailer/wholesaler inventory.

Authorizes the legislature to provide exemptions by law for educational/charitable/religious property, personal property used in trade/business or agriculture, cemeteries, widows/widowers, residents with total permanent disability, and honorably discharged veterans with disabilities.

Restricts individuals to exemption under only one category for widow, widower, disability, or veteran disability status; requires voter approval and Governor proclamation to take effect.