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ARIZONA STATE SENATE
Fifty-Sixth Legislature, Second Regular Session
state board of equalization; continuation
Purpose
Continues the State Board of Equalization (SBOE) for eight years.
Background
The SBOE is an independent agency that is not subject to the supervision or control of the Arizona Department of Revenue (ADOR). The SBOE is a quasi-judicial body that hears and makes decisions on administrative appeals for all centrally assessed property and for locally assessed property in Maricopa County and Pima County and in counties contracted with the SBOE to provide hearings. ADOR determines valuations and classifications for centrally assessed property and the county assessors determine valuations and classifications for locally assessed property. The SBOE consists of: 1) 10 members appointed by the Maricopa County Board of Supervisors; 2) 10 members appointed by the Pima County Board of Supervisors; and 3) 21 members appointed by the Governor. Members must have work experience and other qualifications in property valuation, appeals, appraisals or condemnations (A.R.S §§ 42-16102; 42- 16152; and 42- 16153; SBOE).
The Senate Finance and Commerce Committee of Reference (COR) held a public meeting on January 29, 2024, to review and evaluate the SBOE's response to the sunset review factors and receive public testimony. The COR recommended that the SBOE be continued for eight years until July 1, 2032. The SBOE terminates on July 1, 2024, unless continued by the Legislature (A.R.S. § 41- 3024.13).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Continues, retroactive to July 1, 2024, the SBOE until January 1, 2032.
2. Repeals the SBOE on January 1, 2033.
3. Contains a purpose statement.
4. Becomes effective on the general effective date, with a retroactive provision as noted.
House Action
WM 1/17/24 DP 10-0-0-0
3rd Read 1/25/24 56-0-3-0-1
Prepared by Senate Research
February 22, 2024
MG/JC/cs