ARIZONA STATE SENATE
Phoenix, Arizona
property tax; appraisal and
appeal
Requires, following an
appeal, a county assessor or county
treasurer to change the tax roll to reflect decisions on appeals and the
beginning basis for the following year’s valuation.
Background
Statute requires county
assessors or county treasurers to change the tax roll and records to reflect
decisions on appeals (ARS §42-16002). For valuations that have been successfully
appealed, the assessor is required to make the following year’s valuations
based on the appeal decision. However, in Pima County, some constituents have
complained the appealed values were not entered into the tax roll, causing them
to have to file repeated appeals. It is unknown if a similar issue exists in
the other counties.
H.B. 2596 requires county
assessors or county treasurers to make changes in the tax roll to reflect
decisions after an appeal and the beginning basis for the following year’s
valuation. A fiscal note has been requested from Joint Legislative Budget
Committee staff.
1. Requires, after an appeal, the tax roll to be updated to reflect the current year’s valuation and the beginning basis for the following year’s valuation.
2. Allows the county assessor to review the basis for valuation in the year following an appeal only if there is new construction or a change of use on the property.
3. Provides for a general effective date.
WM 3/19/02 DP 6-0-0-4
3rd Read 4/2/02 55-0-5-0
Prepared by Senate Staff
April 11, 2002