AZ HCR2023

Creates a property tax refund mechanism beginning in tax year 2025 for property owners whose municipalities decline to enforce laws against illegal camping, loitering, panhandling, public urination/defecation, alcoholic beverage consumption, or illegal drug use, or who maintain public nuisances on the owner's property.

Refund amount equals documented expenses the property owner incurs to mitigate effects of the policy or public nuisance, but cannot exceed the prior year's primary property taxes paid to the affected city, town, or county.

Municipalities have 30 days to accept or reject refund applications; rejection can be challenged in superior court where the municipality bears the burden of proof and prevailing property owners receive attorney fees and costs.

State Treasurer shall withhold distributions to municipalities under section 42-5029 to reimburse the state for issued refunds, excluding payments for debt service on pre-existing bonds.

Property owners located in city/town boundaries can only claim against that municipality; those in unincorporated county areas can only claim against the county; refunds are limited to once per tax year unless the nuisance persists.

Article 9 is repealed December 31, 2035 and must be approved by voters at the next general election.