AZ HB2309

Requires government lessors to include leases and development agreements in a public database posted on county, city or town websites, with the Department of Revenue maintaining links to all active databases.

Reduces the maximum tax abatement period for government property improvements from eight years to not more than four years, beginning with agreements entered into after December 31, 2024.

Reduces the maximum lease period (including abatement period) for properties with tax abatement from eight years to four years for development agreements, ordinances or resolutions approved after December 31, 2016.

Requires government lessors to convey title to the property improvement and underlying land to the current prime lessee within twelve months after lease expiration.

Modifies reporting requirements for county treasurers to include posting return and payment data on the Department of Revenue's website.