county board of equalization; decisions

New protections for property tax appeals

Arizona county boards of equalization cannot exceed the assessor’s noticed property value or recommended classification when deciding appeals. The general decision deadline is within 10 days after the hearing, no later than October 15 that year. Appeals under section 42-16105(C) have a separate deadline: the third Friday in November before the tax year. Personal property appeals under section 42-19052 have a December 1 deadline in the year taxes are levied. For both special appeal types, boards must finish the hearing and issue a decision by the deadline. Within 10 days after deciding, boards must mail the decision to the assessor and the petitioner at the petition’s address.