ARIZONA HOUSE OF REPRESENTATIVES

Fifty-seventh Legislature

First Regular Session

Senate: FIN DP 4-3-0-0 | 3rd Read 17-12-1-0-0

House: WM DP 5-2-0-2

SB 1700: county board of equalization; decisions

Sponsor: Senator Gowan, LD 19

Caucus & COW

Overview

Requires that decisions for an appeal of the valuation or legal classification of property, made by a county board of equalization (County Board) not exceed the county assessor's noticed valuation and recommended classification.

History

County Boards are established in counties with a population of less than 500,000 people measured by the most recent United States decennial census. The clerk of the county board of supervisors is required to serve as the clerk of the County Board. The County Board reviews and holds hearings and makes decisions on petitions to appeal the valuation or legal classification of property by the county assessor (A.R.S. § 42-16102).

Under A.R.S. § 42-16108, the County Board is required to grant or refuse the request of a petitioner within 10 days of the hearing but no later than October 15. If a property owner appeals a valuation or legal classification of a notice of valuation, the County Board must complete and issue a decision on or before the third Friday in November of the calendar year proceeding the year the taxes are levied. For a personal property appeal, the County Board must complete the hearing and issue a decision on or before December 1 of the year on which the taxes are levied. The County Board is required to mail a copy of the decision to the county assessor and to the petitioner at the address on the petition within 10 days of the decision.

Provisions

1. Mandates that any decision for an appeal of the valuation or legal classification of property, made by the County Board to not exceed the county assessor's noticed valuation and recommended classification. (Sec. 1)

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5. SB 1700

6. Initials VP/DD Page 0 Caucus & COW

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