AZ SCR1011

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

Replaces repealed sections with a new Article IX, section 2 establishing property tax exemptions that are self-executing and require no affirmative action by eligible persons.

Makes the following property permanently exempt from taxation: all federal, state, county and municipal property; public debts evidenced by bonds; household goods used for noncommercial purposes; and retail/wholesale inventory.

Allows the legislature to exempt by law: property of educational, charitable or religious institutions not used for profit; personal property used in trade, business or agriculture; cemeteries; property of widows or widowers; property of residents with total and permanent disabilities; and property of honorably discharged veterans with service-connected disabilities.

Prohibits individuals from claiming exemptions under more than one category as a widow, widower, person with disability, or veteran with disability, and requires voter approval through the next general election.