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Arizona May Revert to Annual Assessments

by Rick Edwards, Phoenix, February 2015


Arizona lawmakers are considering a proposal to do away with the current two-year property tax cycle and go back to a system where property is valued and taxed in the same calendar year.


House Bill 2253 , titled the Property Owners Protection Act, changes the following deadlines for assessments and appeals:


  • Moves the deadline for assessments to be issued from March 1 to February 1

  • Repeals assessors' rights to release supplemental notices for properties
    that experience changes during the first three quarters of the valuation year

  • Changes the county assessor appeal deadline from 60 days after notices
    are mailed to 30 days

  • Shortens the deadline for assessors to rule on tax appeals from August 15 to April 30

  • Moves up the deadline for appeals to the county or state board of equalization
    from 25 days after the mailing of the county assessor's decision to 20 days

  • Requires county boards and the state board of equalization to issue decisions
    by June 30 rather than October 15

  • Shortens the deadline to appeal to the Arizona Tax Court from December 15 to August 15

  • Eliminates taxpayers' rights to appeal a prior year valuation under the New Owner Statute


If HB 2253 becomes law, the new one-year valuation and appeal cycle will occur in calendar year 2018.