Bill Text: AZ HB2125 | 2013 | Fifty-first Legislature 1st Regular | Engrossed
Bill Title: Property tax levy; community colleges
Spectrum: Partisan Bill (Republican 1-0)
Status: (Vetoed) 2013-06-19 - Governor Vetoed [HB2125 Detail]
Download: Arizona-2013-HB2125-Engrossed.html
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Senate Engrossed House Bill |
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State of Arizona House of Representatives Fifty‑first Legislature First Regular Session 2013
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HOUSE BILL 2125 |
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AN ACT
amending section 42-17056, Arizona Revised Statutes; relating to property tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-17056, Arizona Revised Statutes, is amended to read:
42-17056. Initial base levy limit if no primary property taxes were levied in the preceding tax year
A. If a county, city, town or community college district did not levy primary property taxes in the preceding tax year, the governing body shall submit a proposed amount to be raised by primary property taxes for approval of the voters.
B. The election shall be held on the third Tuesday in May before the beginning of the fiscal year in as nearly as practicable the same manner as prescribed by title 35, chapter 3, article 3. The ballot shall state that if the amount is approved by the voters, it will be the base for determining levy limitations for the county, city, town or district for subsequent fiscal years.
C. If a majority of the qualified electors voting approve the proposed levy amount for primary property taxes, the levy applicable for the county, city, town or district for the next fiscal year shall be an amount not exceeding the approved amount.
D. On acceptance by the voters, the governing body shall send a copy of the approved resolution to the property tax oversight commission.
E. If the proposed levy amount is not approved, the county, city, town or community college district shall not levy a primary property tax for that year.
F. A community college district with a primary property tax levy initially established pursuant to this section may resubmit a proposed amount to be raised by primary property taxes for approval by the voters, at least twenty but not more than thirty-five years after the date of initial approval pursuant to subsection A of this section, if the proposed amount is not more than two times the otherwise authorized levy amount for the same year. The election shall be conducted pursuant to subsection B of this section. If a majority of the qualified electors voting:
1. Approve the proposed levy amount, the levy applicable for the district for:
(a) The first tax year following approval pursuant to this subsection shall not exceed an amount equal to the previously approved amount plus one‑third of the difference between the previously approved amount and the amount approved pursuant to this subsection.
(b) The second tax year following approval pursuant to this subsection shall not exceed an amount equal to the previously approved amount plus two‑thirds of the difference between the previously approved amount and the amount approved pursuant to this subsection.
(c) Every tax year after the tax year described in subdivision (b) of this paragraph shall not exceed the amount approved pursuant to this subsection.
2. Disapprove the proposed levy amount, the district shall levy a primary property tax based on the previously authorized levy and shall not resubmit another proposed amount until at least two years after the proposed levy amount was disapproved.
F. G. This section does not apply to provisional community college districts formed pursuant to section 15‑1409, except that the property tax oversight commission shall set a property tax levy limit that is not less than the amount required pursuant to section 15‑1409, subsection C.
