AZ HCR2017

Proposes a constitutional amendment to add a new property tax exemption for the primary residence of Arizona residents that is not subject to a mortgage, deed of trust, or similar encumbrance.

The exemption would be added to Article IX, Section 2 of the Arizona Constitution as a category the legislature may exempt by law.

Applies to tax years beginning on and after December 31, 2024.

Requires voter approval and will be submitted to voters at the next general election as provided by the Arizona Constitution.