SB 1700
Initials VP/DD Page 1 Ways & Means
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-seventh Legislature
First Regular Session
Senate: FIN DP 4-3-0-0 | 3rd Read 17-12-1-0-0
SB 1700: county board of equalization; decisions
Sponsor: Senator Gowan, LD 19
Committee on Ways & Means
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)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note