property tax; mobile homes; delinquency.
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SB 1326 — property tax; mobile homes; delinquency.
Last action — DP
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill died with 55th Legislature - 1st Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Bill Text
What changed in the latest version
15 added · 17 removedPlain-language change summary
The updated version of SB 1326 clarifies the process for collecting delinquent property taxes specifically related to mobile homes. While it retains the original framework, it focuses more explicitly on the timelines and conditions for delinquency, specifying that the taxes must remain unpaid for one year before further actions are taken. This change is important because it aims to provide clearer guidelines for homeowners and tax authorities, potentially preventing misunderstandings and improving compliance with tax obligations.
SB1326 - 551R - IS Ver REFERENCESenate TITLE:Engrossed property tax;
property tax;
State of Arizona Senate Fifty-fifth Legislature First Regular Session SBSENATE BILL 1326 Introduced by Senator Gowan AN ACT amending section 42‑19157,42-19157, Arizona Revised Statutes;
Section 1. SectionSection 1. 42-19157, Arizona Revised Statutes, is amended to read:
START_STATUTE42-19157. CollectionSection of42-19157, delinquentArizona taxesRevised A. ExceptStatutes, as otherwise prescribed by this article, if a person who is liableamended for paying tax under this article evades or is delinquent in paying the tax, the tax shall be collected in the manner and by the officers prescribed by this chapter for collecting delinquent taxes on personal property. B. Notwithstanding any other law, for a mobile home for which an affidavit of affixture has not been recorded pursuant to sectionread: 42‑15203, that is not placed on the real property roll and that is used as the owner's primary residence, the delinquent tax may be collected pursuant to subsection A of this section only after both of the following occur:
1. TheSTART_STATUTE42-19157. tax has been delinquent for a period of one year.
2. TheCollection person liable for paying the tax has not redeemed the property within six months after the end of thedelinquent one‑yeartaxes periodA. prescribed in paragraph 1 of this subsection.
C. ForExcept delinquentas taxotherwise reportprescribed purposes,by thosethis thearticle, countyif treasurera andperson thewho officersis prescribedliable byfor paying tax under this chapterarticle shallevades useor is delinquent in paying the methodtax, andthe procedurestax ofshall identifyingbe mobilecollected homesin asthe prescribedmanner and by the departmentofficers ofprescribed transportation.by this chapter for collecting delinquent taxes on personal property.
B.
Notwithstanding any other law, for a mobile home for which an affidavit of affixture has not been recorded pursuant to section 42-15203, that is not placed on the real property roll and that is used as the owner's primary residence, the delinquent tax may be collected pursuant to subsection A of this section only after both of the following occur:
1.
The tax has been delinquent for a period of one year.
2.
The person liable for paying the tax has not redeemed the property within six months after the end of the one-year period prescribed in paragraph 1 of this subsection.
C.
For delinquent tax report purposes, those the county treasurer and the officers prescribed by this chapter shall use the method and procedures of identifying mobile homes as prescribed by the department of transportation.
View plain text versions (2)
- Engrossed Senate Engrossed Version Current html
- Introduced Introduced Version html
Action History
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DP
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Senate Second Reading
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Senate First Reading
Sponsors
- David Gowan · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 92 not signed on
Sponsors (1)
- David Gowan Republican
Co-sponsors (0)
None.
Not signed on (92)
92 members have not signed on to this bill.
Show all 92 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors SB 1326?
- SB 1326 is sponsored by David Gowan (Republican).
- What is the current status of SB 1326?
- This bill died with 55th Legislature - 1st Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track SB 1326?
- Track SB 1326 free on One Click Politics — get push/email alerts when it moves.
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