https://apps.azleg.gov/BillStatus/BillOverview/30581
Effective for fiscal year 2014, HB2621 places the same requirements on
community colleges and fire districts that currently exist for other local
governments regarding posting their adopted budgets to their websites for a
minimum of five years.
https://apps.azleg.gov/BillStatus/BillOverview/31623
HB2111 contained the following provisions:
https://apps.azleg.gov/BillStatus/BillOverview/33715
SB1316 imposes a penalty for a county, community college, city or town that fails to comply with the
financial reporting filing requirements of eight months (includes extension granted by the Auditor
General) by disallowing the entity from adopting a general fund budget in the subsequent year that
exceeds the current year's general fund budget.
https://apps.azleg.gov/BillStatus/BillOverview/65885
The bill makes transparent to voters that a G.O. bond affects property taxes.
This is an important distinction as there are other types of bonds which are not paid via
secondary property taxes and the voters deserve to have that information made plainly clear.
HB2109 simply adds seven words to the end of these types of bond ballots: “…to be repaid
with secondary property taxes.” This meets the intent of state law, gives clarity to elections
https://apps.azleg.gov/BillStatus/BillOverview/68195
SB1523 is a taxpayer protection measure that requires a unanimous vote of a governing body
to approve a primary property tax increase of 15% or higher (exclusive of the taxes associated
with new construction). Importantly, this measure only applies to primary property taxes and
not to secondary taxes that fund voter-approved bonds.
Historically, few taxing jurisdictions have subjected taxpayers to such large tax increases.
https://apps.azleg.gov/BillStatus/BillOverview/70539
A compromise agreement with DOR requires a taxpayer to “meet and confer” with a DOR
appeals officer prior to skipping OAH. This step provides an opportunity for both sides to
determine if the appeal can be resolved earlier in the process due to a factual dispute or if it
makes sense to skip OAH because a legal interpretation is required to resolve the issue.
ATRA and DOR agreed this step will serve to simplify and expedite the appeals process.
https://apps.azleg.gov/BillStatus/BillOverview/71086
Currently ten of the fifteen counties mail property tax statements to every property owner.
The other five counties, however, do not mail statements to owners of mortgaged property.
Instead, they only communicate how much in property taxes is due to the mortgage
company. Consequently, the property owner is never notified of their property tax liability.
https://apps.azleg.gov/BillStatus/BillOverview/75127
SB1297 simply adds one month to the due date for extended corporate state filings, meaning
they will be due seven months after the original due date instead of six. This will give
corporate filers enough time to file their federal taxes and then finish state taxes with
improved fidelity. This will have little to no impact on revenues, because those who apply for
an extension must pay 90% of their estimated taxes in April, so the amounts paid after the
