AZ HB2064

Amends Arizona Revised Statutes section 42-11111 to clarify property tax exemption eligibility for widows, widowers, persons with total and permanent disabilities, and veterans with disabilities.

Defines "competent medical authority" to include licensed professionals under Arizona Title 32 (including physicians, dentists, nurses, etc.), registered nurse practitioners, and the U.S. Department of Veterans Affairs as evidenced by a disability award letter.

Defines "person with a total and permanent disability" as someone unable to engage in substantial gainful activity due to physical or mental impairment expected to last at least twelve months or result in death, as certified by competent medical authority.

Clarifies that individuals cannot receive property tax exemptions under more than one category (widow/widower, disability, or veteran status) even if eligible for multiple categories.

Approved by the Governor on April 18, 2023.