ARIZONA HOUSE OF REPRESENTATIVES

Fifty-sixth Legislature

First Regular Session

Senate: FIN DP 6-0-1-0 | 3rd Read 25-4-1-0

House: WM DP 9-0-0-1

SB 1242: board of tax appeals; continuation

Sponsor: Senator Mesnard, LD 13

Caucus & COW

Overview

Continues the State Board of Tax Appeals (BOTA) through June 30, 2031.

History

BOTA was established in 1974 to hear and decide appeals filed by taxpayers and Arizona municipalities concerning income, transaction privilege, use, luxury and estate taxes and any other taxation assigned to it by law. It is independent from the Department of Revenue and consists of three members appointed by the Governor. The members are selected based on their knowledge and experience in taxation and serve for six-year terms but may not serve more than two terms. (A.R.S. § 42-1252)

The House Ways & Means Committee of Reference (COR) met on January 18, 2023 to consider BOTA's response to the sunset factors and receive public testimony. The COR recommended that BOTA be continued for eight years until July 1, 2031. BOTA, under current law, terminates on July 1, 2023 unless legislation is enacted for its continuation. (A.R.S. § 41-3023.12)

Provisions

1. Continues BOTA through June 30, 2031. (Sec. 2)

2. Contains a purpose statement. (Sec. 3)

3. Contains a retroactivity clause. (Sec. 4)

4. Makes conforming changes. (Sec. 1)

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8. SB 1242

9. Initials VP Page 0 CaucusCOW

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