SB1044

Property tax; exemption; virtual currency

Chamber Passed·2/25/26

Arizona SB1044 exempts virtual currency from property tax.

Arizona SB1044 amends the state's property tax code to exempt virtual currency from taxation. Virtual currency is defined as a digital representation of value that functions as a medium of exchange, a unit of account, and a store of value. This exemption is conditional on the Arizona Constitution being amended by a vote of the people at the next general election.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Last
Passed the Senate · 0–0 · Feb 25
Current
Ways and Means Committee
Next
House floor vote

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

16 Yea

RRRRRRRRRRRRRRRR

11 Nay

DDDDDDDDDDD

3 Not Voting

DDR

Calendar

Feb 2

1:00 PM

Senate Rules

Jan 26

1:30 PM

Senate Finance

History

Mar 3

House

House read second time

Mar 2

House

Introduced in House and read first time

Mar 2

House

Assigned to House WM Committee