Committee advances four other tax-related bills on electronic notice, disability documentation, textbook rentals and veteran exemption

The House Ways and Means Committee moved four additional tax-related bills forward after brief staff explanations and supporting testimony.

HB2173: Modernizing assessor–taxpayer communication Connor Secada summarized House Bill 2173, which would allow tax officers to accept electronic responses to notices of proposed correction and electronic notices of claim from taxpayers unless certified mail is required. Megan Kittner (Arizona Association of Counties), Maricopa County Assessor Eddie Cook and others supported the measure as an opt-in modernization that could speed responses and save postage. Members asked about maintaining an up-to-date authorization if an email address changes; assessors said they would attempt contact by mail if an electronic address bounced. The committee returned HB2173 with a due-pass recommendation by a vote of 7 yeas, 1 absent.

HB2120: Accepting Social Security disability findings for local tax exemptions Staff explained HB2120 would add the U.S. Social Security Administration to the definition of "competent medical authority" for property‑tax disability purposes so that claimants with an SSA disability determination need not obtain duplicate documentation. Sponsor Representative Carter said the bill arose from constituent experience and is intended to remove an unnecessary duplicate step. The committee returned HB2120 with a due-pass recommendation (6 yeas, 1 no, 1 present).

HB2786: Tax parity for textbook rentals and digital rentals House Bill 2786 would treat gross proceeds from leasing or renting textbooks required by state universities or community colleges as a deduction for personal property rental classification. Andrea de Gervina (University of Arizona) and members said the bill extends existing sales-tax parity to rentals and digital rentals, offering relief to students. The committee returned HB2786 with a due-pass recommendation (8 yeas, 1 absent).

HB2792: Clarifying 100% disabled-veteran exemption language House Bill 2792 clarifies that a primary residence owned by a veteran rated 100% disabled by the U.S. Department of Veterans Affairs is fully exempt from taxation and that a property jointly owned by a veteran and spouse shall be treated as owned by the veteran for the exemption. Assessors urged prompt action because the bill contains an emergency clause and would take effect Jan. 1, 2026; several assessors said they need a clear statutory text before March 1 to avoid operational issues. The committee returned HB2792 with a due-pass recommendation (8 yeas, 1 absent).

All four bills advanced without floor action or final enactment; they will proceed to subsequent House and Senate consideration under the legislative calendar.