AZ SCR1027

Amends Article IX, Section 2 of the Arizona Constitution to remove outdated military veteran property tax exemptions (subsections 8-10) that applied only to veterans with specific service dates and residency requirements.

Adds new Article IX, Section 2.4 creating a primary residence property tax exemption for veterans with 100% disability rating or legal blindness, and for unmarried surviving spouses of such veterans.

Provides a $5,000 property tax exemption for veterans with 10% or greater disability rating as determined by the U.S. Department of Veterans Affairs, or the full assessment value if less than $5,000.

Exemptions are not subject to income limits and cannot be combined with other real property tax exemptions for the same residence, except when multiple disabled veterans co-own the property.

Applies to tax years beginning January 1, 2023 and requires voter approval via general election.