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Committee approves clarification allowing assessors time to treat destroyed property consistently
Summary
The committee returned SB 12 94 with a due‑pass recommendation. The bill clarifies that a county assessor may maintain a property's prior classification for up to five years after a verifiable destruction (fire, flood, act of God) or until an objectively verifiable change in use.
The Arizona House Ways and Means Committee returned Senate Bill 12 94 with a due‑pass recommendation after testimony describing the bill as a technical clarification to existing law governing destroyed property.
Staff told the panel SB 12 94 allows county assessors to maintain the property classification in place on the day the property was destroyed for up to five years or until a verifiable change of use occurs, whichever comes first. The sponsor said the change corrects ambiguous language introduced in 2024 and was developed in consultation with county assessors and the Arizona Tax Research Association.
Jennifer Stilo of the Arizona Tax Research Association told members that a prior statutory change unintentionally prevented proration for destroyed properties and that the bill restores assessors’ prior practice. Members asked whether the change applies retroactively to Sept. 13, 2024; the sponsor said the intent is to align the statute with how assessors and stakeholders believed the law should operate.
Vice Chair moved the bill with a due‑pass recommendation and the committee returned SB 12 94 (vote recorded in committee with a majority in favor). The committee sent the clarification bill forward for further House consideration.
