ARIZONA STATE SENATE
Phoenix, Arizona
REVISED
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. Allows the county assessor to review the basis for valuation in the year following an appeal only if there is new construction, a structural change or a change of use on the property.
2. Provides for a general effective date.
Amendments Adopted by Committee of the Whole
·
Allows
the county assessor to review the basis for valuation in the year following an
appeal if there is, in addition to new construction or a change of use on the
property, a structural change on the property.
WM 3/19/02 DP 6-0-0-4 FIN 4/15/02 DP 7-0-1-0
3rd Read 4/2/02 55-0-5-0 3rd Read 5/6/02
27-0-3-0
Prepared by Senate Staff
May 6, 2002