Arizona legislation · Fifty-seventh Legislature - Second Regular Session (2026)
Arizona SB1294: property tax assessment; destroyed property
Status: Chaptered, May 22, 2026
SB1294 - property tax assessment; destroyed property
What the bill says
An act amending section 42-15157, Arizona Revised Statutes; relating to property tax assessment.
From the chaptered text, July 9, 2026:
AN ACT amending section 42-15157, Arizona Revised Statutes; relating to property tax assessment. (TEXT OF BILL BEGINS ON NEXT PAGE) Section 1. Section 42-15157, Arizona Revised Statutes, is amended to proration of valuation and taxes A. If a property is destroyed after the county assessor closes the rolls, the property owner may file a notice of claim pursuant to section 42-16254 or the county assessor may issue a notice of proposed correction pursuant to section 42-16252 to prorate the valuation of the property from the date of destruction. B. If the county assessor finds that the property has been destroyed: 1. The county assessor shall prorate the value of the property from the lien date to the date of destruction. 2. For the purposes of classifying property under chapter 12, article 1 of this title, the county assessor may maintain the property classification in place on the date of destruction for a period of five years or until an objectively verifiable change in use occurs, whichever is sooner. 3. 2. The county assessor shall notify the property owner of the property assessment pursuant to the applicable notice requirements provided in this chapter or chapter 16 of this title. 4. 3. The county treasurer shall compute the amount of taxes assessed against the property by applying the tax rate for the …
Sponsors
- Mesnard, J.D. (R) · primary sponsor
Latest actions
- : Chapter 65
- : Governor Signed
- : Transmitted to Governor
- : House third reading passed (52 votes)
- : Transmitted to Senate
- : Passed
- : House Committee of the Whole
- : do pass
- : House read second time
- : House read first time
Votes
- THIRD Passed (April 9, 2026): 52 yea, 0 nay, passed
- RULES C&P (March 9, 2026): 5 yea, 0 nay, passed
- WM DP (March 4, 2026): 6 yea, 1 nay, passed
- THIRD Passed (February 24, 2026): 26 yea, 1 nay, passed
- FIN DP (February 2, 2026): 6 yea, 1 nay, passed
Common questions
- What is SB1294?
- SB1294 is a bill in the Arizona Legislature (Fifty-seventh Legislature - Second Regular Session (2026)): property tax assessment; destroyed property.
- What does SB1294 do?
- In its own words: An act amending section 42-15157, Arizona Revised Statutes; relating to property tax assessment.
- What is the status of SB1294?
- Chaptered as of May 22, 2026. Latest action: Chapter 65 (May 22, 2026).
- Who sponsored SB1294?
- Mesnard, J.D. (R).
- Where is the official record for SB1294?
- On the Arizona Legislature website: https://apps.azleg.gov/BillStatus/BillOverview/84825/?SessionId=130
Source: official Arizona record. Tracked by Delilah, AI for legislation across all 50 states and Congress.