Arizona Constitution|Section 2 - Property subject to taxation; exemptions

                                                




      2.  Property subject to taxation; exemptions
Section 2.  (1)  There shall be exempt from taxation all
      federal, state, county and municipal property.

      (2)  Property of educational, charitable and religious associations
      or institutions not used or held for profit may be exempt from taxation by
      law.

      (3)  Public debts, as evidenced by the bonds of Arizona, its
      counties, municipalities or other subdivisions, shall also be exempt from
      taxation.

      (4)  All household goods owned by the user thereof and used solely
      for noncommercial purposes shall be exempt from taxation, and such person
      entitled to such exemption shall not be required to take any affirmative
      action to receive the benefit of such exemption.

      (5)  Stocks of raw or finished materials, unassembled parts, work in
      process or finished products constituting the inventory of a retailer or
      wholesaler located within the state and principally engaged in the resale
      of such materials, parts or products, whether or not for resale to the
      ultimate consumer, shall be exempt from taxation.

      (6)  The legislature may exempt personal property that is used for
      agricultural purposes or in a trade or business from taxation in a manner
      provided by law, except that the exemption does not apply to any amount of
      the full cash value of the personal property of a taxpayer that exceeds
      fifty thousand dollars.  The legislature may provide by law to increase
      the exempt amount according to annual variations in a designated national
      inflation index.

      (7)  The legislature may exempt the property of cemeteries that are
      set apart and used to inter deceased human beings from taxation in a
      manner provided by law.

      (8)  There shall be further exempt from taxation the property of
      each honorably discharged airman, soldier, sailor, United States marine,
      member of revenue marine service, the coast guard, nurse corps or of any
      predecessor or of the component of auxiliary of any thereof, resident of
      this state, in the amount of:

      (a)  One thousand five hundred dollars if the total assessment of
      such person does not exceed three thousand five hundred dollars.

      (b)  One thousand dollars if the total assessment of such person
      does not exceed four thousand dollars.

      (c)  Five hundred dollars if the total assessment of such person
      does not exceed four thousand five hundred dollars.

      (d)  Two hundred fifty dollars if the total assessment of such
      person does not exceed five thousand dollars.

      (e)  No exemption if the total assessment of such person exceeds
      five thousand dollars.

      No such exemption shall be made for such person unless such person
      shall have served at least sixty days in the military or naval service of
      the United States during World War I or prior wars and shall have been a
      resident of this state prior to September 1, 1945.

      (9)  There shall be further exempt from taxation as herein provided
      the property of each honorably discharged airman, soldier, sailor, United
      States marine, member of revenue marine service, the coast guard, nurse
      corps or of any predecessor or of the component of auxiliary of any
      thereof, resident of this state, where such person has a service-connected
      disability as determined by the United States veterans administration or
      its successor.  No such exemption shall be made for such person unless he
      shall have been a resident of this state prior to September 1, 1945 or
      unless such person shall have been a resident of this state for at least
      four years prior to his original entry into service as an airman, soldier,
      sailor, United States marine, member of revenue marine service, the coast
      guard, nurse corps or of any predecessor or of the component of auxiliary
      of any thereof.  The property of such person having a compensable
      service-connected disability exempt from taxation as herein provided shall
      be determined as follows:

      (a)  If such person's service-connected disability as determined by
      the United States veterans administration or its successor is sixty per
      cent or less, the property of such person exempt from taxation shall be
      determined by such person's percentage of disability multiplied by the
      assessment of such person in the amount of:

      (i)  One thousand five hundred dollars if the total assessment of
      such person does not exceed three thousand five hundred dollars.

      (ii)  One thousand dollars if the total assessment of such person
      does not exceed four thousand dollars.

      (iii)  Five hundred dollars if the total assessment of such person
      does not exceed four thousand five hundred dollars.

      (iv)  Two hundred fifty dollars if the total assessment of such
      person does not exceed five thousand dollars.

      (v)  No exemption if the total assessment of such person exceeds
      five thousand dollars.

      (b)  If such person's service-connected disability as determined by
      the United States veterans administration or its successor is more than
      sixty per cent, the property of such person exempt from taxation shall be
      in the amount of:

      (i)  One thousand five hundred dollars if the total assessment of
      such person does not exceed three thousand five hundred dollars.

      (ii)  One thousand dollars if the total assessment of such person
      does not exceed four thousand dollars.

      (iii)  Five hundred dollars if the total assessment of such person
      does not exceed four thousand five hundred dollars.

      (iv)  Two hundred fifty dollars if the total assessment of such
      person does not exceed five thousand dollars.

      (v)  No exemption if the total assessment of such person exceeds
      five thousand dollars.

      (10)  There shall be further exempt from taxation the property of
      each honorably discharged airman, soldier, sailor, United States marine,
      member of revenue marine service, the coast guard, nurse corps or of any
      predecessor or of the component of auxiliary of any thereof, resident of
      this state, where such person has a nonservice-connected total and
      permanent disability, physical or mental, as so certified by the United
      States veterans administration, or its successor, or such other
      certification as provided by law, in the amount of:

      (a)  One thousand five hundred dollars if the total assessment of
      such person does not exceed three thousand five hundred dollars.

      (b)  One thousand dollars if the total assessment of such person
      does not exceed four thousand dollars.

      (c)  Five hundred dollars if the total assessment of such person
      does not exceed four thousand five hundred dollars.

      (d)  Two hundred fifty dollars if the total assessment of such
      person does not exceed five thousand dollars.

      (e)  No exemption if the total assessment of such person exceeds
      five thousand dollars.

      No such exemption shall be made for such person unless he shall have
      served at least sixty days in the military or naval service of the United
      States during time of war after World War I and shall have been a resident
      of this state prior to September 1, 1945.

      (11)  There shall be further exempt from taxation the property of
      each widow, resident of this state, in the amount of:

      (a)  One thousand five hundred dollars if the total assessment of
      such widow does not exceed three thousand five hundred dollars.

      (b)  One thousand dollars if the total assessment of such widow does
      not exceed four thousand dollars.

      (c)  Five hundred dollars if the total assessment of such widow does
      not exceed four thousand five hundred dollars.

      (d)  Two hundred fifty dollars if the total assessment of such widow
      does not exceed five thousand dollars.

      (e)  No exemption if the total assessment of such widow exceeds five
      thousand dollars.

      In order to qualify for this exemption, the income from all sources
      of such widow, together with the income from all sources of all children
      of such widow residing with the widow in her residence in the year
      immediately preceding the year for which such widow applies for this
      exemption, shall not exceed:

      1.  Seven thousand dollars if none of the widow's children under the
      age of eighteen years resided with her in such widow's residence; or

      2.  Ten thousand dollars if one or more of the widow's children
      residing with her in such widow's residence was under the age of eighteen
      years, or was totally and permanently disabled, physically or mentally, as
      certified by competent medical authority as provided by law.

      Such widow shall have resided with her last spouse in this state at
      the time of the spouse's death if she was not a widow and a resident of
      this state prior to January 1, 1969.

      (12)  No property shall be exempt which has been conveyed to evade
      taxation.  The total exemption from taxation granted to the property owned
      by a person who qualifies for any exemption in accordance with the terms
      of subsections (8), (9), (10) or (11) shall not exceed one thousand five
      hundred dollars.  The provisions of this section shall be self-executing.

      (13)  All property in the state not exempt under the laws of the
      United States or under this constitution or exempt by law under the
      provisions of this section shall be subject to taxation to be ascertained
      as provided by law.