# Arizona SB 1700: county board of equalization; decisions

Arizona SB 1700, county board of equalization; decisions, is a Fifty-seventh Legislature - First Regular Session Senate bill sponsored by David Gowan (Republican); status signed, last action 2025-04-15 (Third Reading: Passed) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/AZ-SB1700-57th-1st-regular
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arizona SB 1700
- State: Arizona
- Session: Fifty-seventh Legislature - First Regular Session
- Title: county board of equalization; decisions
- Status: signed
- Chamber: Senate
- Introduced: 2025-02-17
- Last action: 2025-04-15, Third Reading: Passed
- Sponsor: David Gowan (Republican)
- Cosponsors: 0
- Subjects: county board of equalization, decision, decisions, taxation - title 42
- Touches household money: no
- Roll calls: 5 (83 yes, 20 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- New protections for property tax appeals: benefit, low. 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 dea…

## Sponsors and cosponsors

- Sponsor: David Gowan (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-15 | Senate | THIRD: Passed | pass | 49 | 3 |   |
| 2025-03-17 | Senate | C&P | pass | 8 | 0 |   |
| 2025-03-12 | Senate | DP | pass | 5 | 2 |   |
| 2025-02-27 | Senate | THIRD: Passed | pass | 17 | 12 |   |
| 2025-02-17 | Senate | DP | pass | 4 | 3 |   |

## Actions (6)

- 2025-04-15: Third Reading: Passed (Senate)
- 2025-03-17: undefined: C&P (Senate)
- 2025-03-12: undefined: DP (Senate)
- 2025-02-27: Third Reading: Passed (Senate)
- 2025-02-24: undefined: PFC (Senate)
- 2025-02-17: undefined: DP (Senate)

## Bill text

- Chaptered Version: [HTML](https://www.azleg.gov/legtext/57leg/1R/laws/0076.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/529692)
- Introduced Version: [HTML](https://www.azleg.gov/legtext/57leg/1R/bills/SB1700P.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/522979)
- Senate Engrossed Version: [HTML](https://www.azleg.gov/legtext/57leg/1R/bills/SB1700S.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/527529)

## Related bills

- SB 1537: transitional housing; reentry programs; licensure (signed)
- SB 1496: tax credit; qualifying charitable organizations (signed)
- HB 2036: ASRS; temporary personnel service (signed)
- SB 1742: 2025-2026; higher education (signed)
- HB 2034: ASRS; supplemental employee deferral plan (signed)
- SB 1735: 2025-2026; general appropriations act (signed)

## Sources
- [Chaptered Version (HTML)](https://www.azleg.gov/legtext/57leg/1R/laws/0076.htm)
- [Chaptered Version (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/529692)
- [Introduced Version (HTML)](https://www.azleg.gov/legtext/57leg/1R/bills/SB1700P.htm)
- [Introduced Version (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/522979)
- [Senate Engrossed Version (HTML)](https://www.azleg.gov/legtext/57leg/1R/bills/SB1700S.htm)
- [Senate Engrossed Version (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/527529)

## Related
- [SB 1537: transitional housing; reentry programs; licensure](https://policyrisk.com/state-bill/AZ-SB1537-57th-1st-regular)
- [SB 1496: tax credit; qualifying charitable organizations](https://policyrisk.com/state-bill/AZ-SB1496-57th-1st-regular)
- [HB 2036: ASRS; temporary personnel service](https://policyrisk.com/state-bill/AZ-HB2036-57th-1st-regular)
- [SB 1742: 2025-2026; higher education](https://policyrisk.com/state-bill/AZ-SB1742-57th-1st-regular)
- [HB 2034: ASRS; supplemental employee deferral plan](https://policyrisk.com/state-bill/AZ-HB2034-57th-1st-regular)
- [SB 1735: 2025-2026; general appropriations act](https://policyrisk.com/state-bill/AZ-SB1735-57th-1st-regular)
- [Arizona bills](https://policyrisk.com/states/arizona/bills)
- [Arizona state hub](https://policyrisk.com/states/arizona)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/AZ-SB1700-57th-1st-regular (as of 2026-10-19).