tax deed; sale; affordable housing

HB 2445 modifies Arizona's tax deed sale process to prioritize affordable housing. It allows counties, cities, towns, or special districts to purchase tax-deeded properties (land seized for unpaid taxes) for low-income housing projects, provided the housing meets HUD standards and includes a 30-year covenant requiring continued affordability. This directly affects local governments seeking to develop or acquire land for affordable housing, as it permits them to buy such properties without public auction and sell/lease them below market value while maintaining long-term affordability. The bill does not change tax collection or general sale procedures but creates a specific pathway for affordable housing development using tax-foreclosed land.