AZ HCR2039

Proposes a constitutional amendment to allow the Arizona Legislature to exempt primary residence property from taxation for residents who are U.S. citizens, at least 65 years old, and have lived in Arizona for at least three consecutive tax years prior to claiming the exemption.

Adds this senior homeowner exemption to the existing list of property tax exemptions the Legislature may grant, which includes exemptions for widows/widowers, disabled persons, and veterans with disabilities.

Requires the property to be occupied as the owner's primary residence to qualify for the exemption.

Would take effect for tax years beginning after December 31, 2026, if approved by voters at the next general election.

Grants the Legislature authority to determine specific qualifications and exemption amounts through subsequent legislation.