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ARIZONA STATE SENATE
Fifty-Fifth Legislature, First Regular Session
ENACTED
FACT SHEET FOR H.B. 2331/S.B. 1326
property tax; mobile homes; delinquency.
Purpose
Allows the delinquent personal property tax for a mobile home without a recorded affidavit of affixture to be collected through property seizure and a public auction only if certain criteria are met.
Background
One-half of all personal property taxes are due on October 1 of each year with the remaining one-half due on the following March 1. Personal property tax becomes delinquent if one-half of the amount of the taxes are unpaid after November 1 and the remaining one-half is delinquent if unpaid after the following May 1 (A.R.S. § 42-18052).
After personal property tax becomes delinquent, the county treasurer must provide a tax bill to the county sheriff directing the county sheriff to seize and sell the necessary personal property to pay the delinquent taxes, interest and costs of the seizure and sale. The county treasurer may issue the tax bill within 30 days after a first missed payment of personal property tax becomes delinquent and must issue the tax bill within 30 days of the second missed payment. After receiving a tax bill, the county sheriff must seize the property and advertise it for sale at public auction within one year (A.R.S. §§ 42-19108 and 42-19110).
An owner of a mobile home that is permanently affixed to real property may file an affidavit of affixture with the county recorder. Once a mobile home has been permanently affixed to real property and has a properly recorded affidavit of affixture the mobile home is assessed as real property (A.R.S. §§ 42-15202 and 42-15203).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Allows delinquent personal property tax, for a mobile home that has not had an affidavit of affixture recorded, is not on the real property roll and that is an owner's primary residence, to be collected through seizure and sale, only if:
a) the tax is delinquent for one year; and
b) the person liable for paying the tax has not redeemed the property within six months after the end of the one-year delinquency.
2. Makes technical changes.
3. Becomes effective on the general effective date.
House Action Senate Action
WM 1/27/21 DP 10-0-0-0 FIN 2/03/21 DP 9-0-1
3rd Read 2/04/21 59-0-0-0-1 3rd Read 2/11/21 29-0-1
(H.B. 2331 was substituted for S.B. 1326 on 3rd Read)
Signed by the Governor 2/18/21
Chapter 28
Prepared by Senate Research
February 22, 2021
MG/gs