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state_legiscan_weekly · AZ

Property tax assessment; destroyed property

January 26, 2026

Summary

If enacted, this bill would modify property tax assessment procedures for destroyed properties, allowing reassessment based on diminished value. It primarily affects property owners and local tax authorities, with no direct impact on mortgage lending or servicing.

Source: https://apps.azleg.gov/BillStatus/BillOverview/84825

Common questions

What does "Property tax assessment; destroyed property" cover?
If enacted, this bill would modify property tax assessment procedures for destroyed properties, allowing reassessment based on diminished value. It…
When was it published?
It was published on January 26, 2026.

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