AZ HCR2017

Proposes a constitutional amendment to allow the legislature to exempt primary residence property from property taxes for Arizona residents who are at least 62 years old, have owned and occupied the home for at least two years, and have no mortgage or similar debt on the property.

Adds this new exemption category to Article IX, Section 2 of the Arizona Constitution, which governs property tax exemptions.

Requires the legislature to establish specific qualifications and exemption amounts by law if the amendment passes.

Applies to tax years beginning after December 31, 2026.

Must be approved by voters at the next general election as a ballot proposition.