Bill > SB1700

This bill amends Arizona state law regarding county boards of equalization, which are administrative bodies that hear property tax assessment appeals. The bill modifies Section 42-16108 to clarify and slightly adjust the timeline and process for board decisions. Specifically, the bill maintains existing provisions that require the county board to either grant or refuse a petitioner's request within ten days after a hearing and no later than October 15, with special provisions for certain types of appeals. For appeals under section 42-16105, the board must complete hearings and issue decisions by the third Friday in November, and for personal property appeals, decisions must be made by December 1 of the tax levy year. The bill adds a new requirement that the board must mail its decision to the county assessor and petitioner within ten days, and introduces a crucial limitation that the board's decision cannot exceed the county assessor's originally noticed property valuation and recommended classification. This change appears designed to provide more consistency and limit potential dramatic changes to property assessments during the appeals process.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/83159