House of Representatives

HB 2245

property tax appeal; dismissal; repeal

Sponsor: Rep. May

X	Committee on Ways and Means
	Committee on Commerce and Economic Development
	Caucus and COW
	Third Read
	As Passed the House

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HB 2245 repeals the statute that requires property taxes be paid by the owner (before an appeal can been filed). This bill has a proposed strike-everything amendment regarding the same subject.

History

Since 1901, the Territorial Legislature of Arizona has required taxpayers with a pending property tax appeal to pay their property tax in protest. Currently taxpayers can appeal without having paid delinquent income or transaction privilege and use taxes.

HB 2245 would repeal the requirement to pay property taxes before an appeal can be filed and the requirement for courts to dismiss appeals on property classifications or valuations that are delinquent in tax payment. The bill does not relieve taxpayers from interest (currently at 16% after the delinquency date) or other penalties associated with delinquency. Other penalties include the county treasurer’s ability to sell delinquent property at a tax lien sale in February.

Provisions

· Repeals the requirement for owners appealing a property tax to pay before it is delinquent.

· Repeals the requirement for the court to dismiss an appeal if the tax becomes delinquent.

A Strike-Everything amendment will be offered to HB 2245 with the following provisions

· Amends the statute regarding payment of property tax before an appeal can be filed instead of repealing the statute. The amendment will allow a limited time to pay delinquent property taxes.

· Allows an appeal for a property valuation to go forward if the full taxes are paid by the end of the year or if a payment for the second half of the tax that is due by May 1 is paid by July 1, including any interest due.

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· 45th Legislature

· Second Regular Session 2 February 8, 2002

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