Bill > HB4121

This bill modifies Arizona's property tax appeal process by requiring taxpayers to send a copy of their appeal petition to the county assessor or the department of revenue via certified mail, regardless of whether the appeal is to the county board of equalization, the state board of equalization, or the department itself. It also clarifies that if a property tax error correction results in an increase in property value or a change in legal classification, no additional tax, interest, or penalty will be imposed for the current or any prior tax year, and it mandates that the tax roll be corrected promptly in such cases. The bill also specifies that if a taxpayer disputes a proposed correction and a meeting with the tax officer does not resolve the issue, the taxpayer must file their petition with the board of equalization within thirty days of receiving notice, and also send a copy of that petition to the tax officer by certified mail.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/85648