HB2378 City Parcel Tax Prohibition (Olson - 2014)

The passage of HB2378 prohibits the spread of a bad precedent of allowing cities to levy a
property tax outside of the existing property tax structure that provides a multitude of protections for
taxpayers and that would ensure that taxes be levied consistently and equitably across the state.
HB2378 prohibits a municipality from levying or assessing a tax or fee against property for any public
service outside of its existing authority to levy property taxes under Arizona’s current property tax
laws, which are embedded in the Constitution and throughout state statute. The legislation does
grandfather a municipality that adopted an ordinance to require property owners to obtain fire
prevention and control services before December 31, 2013.