Assigned to FIN FOR COMMITTEE
ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
FACT SHEET FOR S.B. 1700
county board of equalization; decisions
Purpose
Prohibits a county board of equalization's (county board's) decision on the valuation or
legal classification of a petitioner's property from exceeding the county assessor's noticed valuation
and recommended classification.
Background
Property value is assessed and classified by a county assessor in accordance with state law.
A county board of equalization (county board), established only in counties with a population of
fewer than 500,000 persons, consists of members of the county board of supervisors (county BOS)
and is a quasi-judicial body that hears and makes decisions on administrative appeals for assessed
property located in the county.
A person that disagrees with the valuation or legal classification of the person's real
property may file a petition with the county assessor appealing the county assessor's noticed
valuation or recommended classification of the property. If the county assessor denies a petition
and if a county board of equalization has been established in the county, the petitioner may appeal
the assessor's decision to the county board within 25 days after the assessor's decision was mailed
to the petitioner. In evaluating the petition, the county board must either grant or refuse the request
of the petitioner within 10 days after a hearing on the petition has been held. If the county BOS
makes any changes to valuations or legal classifications ordered by the county board, the county
BOS must add up on the roll the entries of the valuation of each description and class of property
and the total valuations and enter all totals on the tax roll.
A property owner who is dissatisfied with the valuation or classification of the property as
determined by a county board or a petitioner whose petition is denied by the county board may
appeal directly to the court within 60 days after the date of mailing of the decision or by December
15, whichever is later. If the county board orders the valuation of any property to be reduced, the
county assessor or the Arizona Department of Revenue may appeal the decision to court (A.R.S.
Title 42, Ch. 16, Article 3).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Prohibits a county board's decision on the full cash value or legal classification of a petitioner's
property from exceeding the county assessor's noticed valuation and recommended
classification.
2. Becomes effective on the general effective date.
Prepared by Senate Research
February 13, 2025
AL/ci