AZ HCR2023

Creates a full property tax exemption for combat veterans with service-connected disabilities rated 100% by the U.S. Department of Veterans Affairs.

Maintains existing partial exemptions of $4,188 (adjusted annually for inflation) for widows/widowers, persons with total and permanent disabilities, and veterans with disabilities not qualifying for full exemption; partial exemptions for veterans are further limited by multiplying the exemption by the veteran's disability percentage rating.

Prohibits taxing jurisdictions from including the aggregate amount of full combat veteran exemptions (subsection C) when calculating the amount of primary property taxes to be raised.

Applies to tax years beginning after December 31, 2026.

Submits the measure to voters at the next general election.