Arizona 57th Legislature - Second Regular Session Status: In Committee 1 R cosponsors

SB 1764 — property tax; definitions

Last action — Senate Second Reading

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 57th Legislature - Second 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This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

147 added · 129 removed

Plain-language change summary

The proposed amendments to Bill SB 1764 clarify how a property's current use is determined for property tax purposes. Specifically, the language suggesting that the county assessor should evaluate various factors of the property has been removed, and the focus has shifted to excluding temporary or incidental activities from evaluation. This change is significant because it could impact how properties are assessed for tax purposes, potentially leading to fairer taxation by ensuring only substantive property uses are considered.

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REFERENCE TITLE:
Fifty-seventh Legislature Finance Second Regular Session S.B.
property tax;
1764 PROPOSED SENATE AMENDMENTS TO S.B.
definitions State of Arizona Senate Fifty-seventh Legislature Second Regular Session SB 1764 Introduced by Senator Mesnard AN ACT AMENDING SECTION 42-11001, ARIZONA REVISED STATUTES;
1764 (Reference to printed bill) Amendment instruction key:
AMENDING TITLE 42, CHAPTER 11, ARTICLE 1, ARIZONA REVISED STATUTES, BY ADDING SECTION 42-11010;
[GREEN UNDERLINING IN BRACKETS] indicates text added to statute or previously enacted session law.
RELATING TO PROPERTY TAX.
[Green underlining in brackets] indicates text added to new session law or text restoring existing law.
(TEXT OF BILL BEGINS ON NEXT PAGE) - i - SB 1764 Be it enacted by the Legislature of the State of Arizona:
[GREEN STRIKEOUT IN BRACKETS] indicates new text removed from statute or previously enacted session law.
[Green strikeout in brackets] indicates text removed from existing statute, previously enacted session law or new session law.
<<Green carets>> indicate a section added to the bill.
<<Green strikeout in carets>> indicates a section removed from the bill.
The bill as proposed to be amended is reprinted as follows:
(b) DOES NOT INCLUDE TEMPORARY, INCIDENTAL, NOMINAL OR RELATED-PARTY ACTIVITIES OR ARRANGEMENTS BASED ONLY ON CONTRACTUAL OR INTANGIBLE RIGHTS WITHOUT CORRESPONDING PHYSICAL USE OR LEGALLY ENFORCEABLE RESTRICTIONS.
[THE COUNTY ASSESSOR SHALL DETERMINE A PROPERTY'S CURRENT USE FROM THE TOTALITY OF THE CIRCUMSTANCES, INCLUDING THE PROPERTY'S OBJECTIVELY VERIFIABLE CHARACTERISTICS, INFORMATION AND FUNCTIONS.] (b) DOES NOT INCLUDE TEMPORARY, INCIDENTAL, NOMINAL OR RELATED-PARTY ACTIVITIES OR ARRANGEMENTS BASED ONLY ON CONTRACTUAL OR INTANGIBLE RIGHTS WITHOUT CORRESPONDING PHYSICAL USE OR LEGALLY ENFORCEABLE RESTRICTIONS.
6.
Senate Amendments to S.B.
"Full cash value" MEANS:
1764 6.
, (a) For property tax purposes, means the value determined as prescribed by statute.
"Full cash value"[:
(b) If a statutory method is not prescribed, full cash value is synonymous with market value.
(a)] MEANS:
, which FOR THE PURPOSES OF THIS SUBDIVISION, "MARKET VALUE" means the estimate of value that is derived annually by using standard appraisal methods and techniques.
, [(a)][(i)] For property tax purposes, means the value determined as prescribed by statute.
Full cash value is the basis for assessing, fixing, determining and levying primary and secondary property taxes on property described in section 42-13304.
[(b)][(ii)] If a statutory method is not prescribed, full cash value is synonymous with market value.
Full cash value shall not be greater than market value regardless of the method prescribed to determine value for property tax purposes.
, which FOR THE PURPOSES OF THIS [SUBDIVISION] [PARAGRAPH], "MARKET VALUE" means the estimate of value that is derived annually by using standard appraisal methods and techniques.
7.
Full cash value [(b) Is the basis for assessing, fixing, determining and levying primary and secondary property taxes on property described in section 42-13304.
Full cash value shall not be greater than market value regardless of the method prescribed to determine value for property tax purposes.] 7.
- 1 - SB 1764 8.
[8.
"MARKET VALUE" MEANS THE ESTIMATE OF VALUE THAT IS DERIVED ANNUALLY BY USING STANDARD APPRAISAL METHODS AND TECHNIQUES.
"MARKET VALUE" MEANS THE ESTIMATE OF VALUE THAT IS DERIVED ANNUALLY BY USING STANDARD APPRAISAL METHODS AND TECHNIQUES.] [8.] [9.] "Net assessed value" means the assessed value minus any exempt property.
8.
[9.] [10.] "Person" means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property.
9.
[10.] [11.] "Personal property" includes property of every kind, both tangible and intangible, that is not included as real estate.
"Net assessed value" means the assessed value minus any exempt property.
[11.] [12.] "Primary property taxes" means all ad valorem taxes except for secondary property taxes.
9.
[12.] [13.] "Producing mine" or "mining claim" means a mine or mining claim from which coal or any other mineral or mineral substance, except for clay, sand, gravel, building stone or a mineral or mineral substance that is normally processed into artificial stone, has been extracted for commercial purposes at any time during a period of one year before the first Monday in January of the valuation year.
10.
[13.] [14.] "Real estate" includes the ownership of, claim to, possession of or right of possession to lands or patented mines.
"Person" means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property.
[14.] [15.] "Residential treatment and education facility" means any residential facility that is subject to title 15, chapter 10, article 6.
10.
-2- Senate Amendments to S.B.
11.
1764 [15.] [16.] "Roll" means the assessment and tax roll.
"Personal property" includes property of every kind, both tangible and intangible, that is not included as real estate.
[16.] [17.] "Secondary property taxes" means:
11.
12.
"Primary property taxes" means all ad valorem taxes except for secondary property taxes.
12.
13.
"Producing mine" or "mining claim" means a mine or mining claim from which coal or any other mineral or mineral substance, except for clay, sand, gravel, building stone or a mineral or mineral substance that is normally processed into artificial stone, has been extracted for commercial purposes at any time during a period of one year before the first Monday in January of the valuation year.
13.
14.
"Real estate" includes the ownership of, claim to, possession of or right of possession to lands or patented mines.
Show all 68 changed rows (28 more)
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14.
15.
"Residential treatment and education facility" means any residential facility that is subject to title 15, chapter 10, article 6.
15.
16.
"Roll" means the assessment and tax roll.
16.
17.
"Secondary property taxes" means:
17.
[17.] [18.] "Tax year" for all property means the calendar year in which the taxes are levied.
18.
[18.] [19.] "Valuation" means the full cash value or limited property value that is determined for real or personal property, as applicable.
"Tax year" for all property means the calendar year in which the taxes are levied.
[19.] [20.] "Valuation date", for the purposes of real property and property valued by the department:
18.
19.
"Valuation" means the full cash value or limited property value that is determined for real or personal property, as applicable.
19.
20.
"Valuation date", for the purposes of real property and property valued by the department:
- 2 - SB 1764 (b) INCLUDES ANY DATE REQUIRED FOR DETERMINING THE VALUE OF A PROPERTY IN A SUPPLEMENTAL NOTICE PROVIDED UNDER SECTION 42-15105, ANY DATE REQUIRED FOR AN ERROR CORRECTION UNDER SECTION 42-16253 OR ANY OTHER VALUATION PROCESS AUTHORIZED BY THIS CHAPTER AND CHAPTERS 12 THROUGH 19 OF THIS TITLE.
(b) INCLUDES ANY DATE REQUIRED FOR DETERMINING THE VALUE OF A PROPERTY IN A SUPPLEMENTAL NOTICE PROVIDED UNDER SECTION 42-15105[, ANY DATE REQUIRED FOR AN ERROR CORRECTION UNDER SECTION 42-16253 OR ANY OTHER VALUATION PROCESS AUTHORIZED BY THIS CHAPTER AND CHAPTERS 12 THROUGH 19 OF THIS TITLE].
20.
[20.] [21.] "Valuation year" means:
21.
"Valuation year" means:
Sec.
<<Sec.
2.
-3- Senate Amendments to S.B.
1764 2.
FOR PROPERTY THAT IS NOT SUBJECT TO A STATUTORY VALUATION METHOD AND THAT IS NOT USED FOR RESIDENTIAL PURPOSES, THE COUNTY ASSESSOR MAY CONSIDER MARKET INFLUENCES THAT ARE CONSISTENT WITH THE PROPERTY'S CURRENT USE CLASSIFICATION AND APPLICABLE APPRAISAL STANDARDS.
FOR PROPERTY THAT IS NOT SUBJECT TO A STATUTORY VALUATION METHOD AND THAT IS NOT USED FOR RESIDENTIAL PURPOSES, THE COUNTY ASSESSOR MAY CONSIDER MARKET INFLUENCES THAT ARE CONSISTENT WITH THE PROPERTY'S CURRENT USE CLASSIFICATION AND APPLICABLE APPRAISAL STANDARDS.>> Enroll and engross to conform Amend title to conform J.D.
- 3 -
MESNARD 1764MESNARD.docx 02/06/2026 10:22 AM C:
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Action History

  1. Senate Second Reading

  2. DPA

  3. Senate First Reading

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 92 not signed on

Sponsors (1)

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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 1764?
SB 1764 is sponsored by J.D. Mesnard (Republican).
What is the current status of SB 1764?
This bill died with 57th Legislature - Second 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 1764?
Track SB 1764 free on One Click Politics — get push/email alerts when it moves.

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