Thursday, July 9, 2020

Board of Equalization (BOE) - Appeal of Valuation

Instructions on how to Appeal the Assessor Decision to the County Board

Pursuant to A.R.S. §42-16102 (A), the Yavapai County Board of Supervisors, representing a county of less than 500,000 people, shall act as the County Board of Equalization. The purpose of the Board of Equalization is to hear all Petitions filed under A.R.S. §42-16105, an Appeal Valuation from the County Assessor and A.R.S. §42-15105, Supplemental Notice (or Notice of Change).

The County Board of Equalization’s purpose is to make sure that an appeal of the Assessor’s property assessment is made fairly and equitably. The Board of Equalization, through the hearing process, may change any valuation of property that is valued by the Assessor; however the Board’s powers are limited to those specifically granted to the Board by law. The Board may not substitute its judgment for the judgment of the Hearing Officer with regard to the evidence. The decision must be based on the evidence presented by the parties attending the hearing.

Pursuant to A.R.S. §42-16102 (C) the Yavapai County Board contracts with the State Board of Equalization (SBOE) to provide Hearing Officer services for the appeals.

Appeals to the Board of Equalization must be filed with the Yavapai County Clerk of the Board within twenty-five (25) calendar days after the date that the Assessor’s Notice was mailed to the Petitioner. The Board DOES NOT have the authority to waive the statutory time requirements set forth in filing either the Petition for Assessors Review or the Petition for Appeal to the County Board of Equalization*

This year the 2019 Notice of Change on assessments were mailed on September 20, 2019. The deadline to file your appeal is 25 days after your notice was mailed or October 16, 2019, whichever occurs first.

“Shall be filed” is defined as hand-delivered to the Yavapai County Clerk of the Board at the 1015 Fair St., room 310 Prescott Arizona location or the 10 South 6th St, room 201, Cottonwood location or if mailed to either address, postmarked by the United States Postal Service prior to the due date. Yavapai County does not accept appeals electronically or by fax.

When filing an appeal you must provide a petition for review, any pertinent supplements and any documentation that you would like the hearing officer to consider (the Board of Equalization does not cross reference documentation with the Assessor’s office).

If you are an agent filing for a petitioner, you must provide an agency authorization form along with the appeal.

Once your appeal has been properly received, the appeal will be transmitted to the SBOE who will calendar your appeal between the dates of November 4-8, 2019. A notification will be sent to you, notifying you of the date, time and location of the hearing. Once your hearing is scheduled, it cannot be changed. If you will be absent during the dates of the proposed hearings, please indicate what days you will be available for your hearing within the above scheduled date. Every effort will be made to accommodate your request for a specific date within the statutory time frame, but we cannot guarantee that a specific request will be granted.

If you cannot make the hearing as scheduled, the hearing will be heard “On the Record”, and the Hearing officer will make a decision based on the information provided in the file, therefore, we recommend that any information you wish the Hearing Officer to review be submitted with the appeal.

All appeals, including Personal Property appeals, will be heard at the 1015 Fair St Prescott location in the Board of Supervisors Hearing Room or the Gladys Gardner Conference Room, unless they are appeals within the Verde Valley. Those appeals will be held at the 10 South 6th Street location in the Board of Supervisors Meeting Room.

All agent appeals will be heard at the 1015 Fair St. location unless otherwise requested.

All appeals will be conducted in person.

At the hearing, the Officer will review the appeal and take testimony from the property owner and from the Assessor. The Hearing Officer then makes a recommendation to the Board of Equalization. Every effort is made to keep the hearing informal and non-intimidating to the property owner.

Pursuant to Yavapai County Resolution # 1748, the Board of Supervisors, as the Board of Equalization will ratify the Hearing Officers decision and “no decision of a Hearing Officer appointed to hear a BOE Property Appeal shall be reconsidered by the Board of Equalization whether such decision was rendered following a hearing with both parties present, on the record only on request of the parties or as a result of a failure of one or both parties to appear at the hearing.”

Once the Board of Supervisors has ratified the Hearing Officers decision, a notice of the final decision will be mailed to the petitioner from the Yavapai County Board of Equalization within 10 days of that date.

* A property owner who is dissatisfied with the valuation or classification of the property as fixed by the County Board, or a Petitioner whose Petition is denied, in whole or in part, may directly appeal the State Tax Court within 60 calendar days after the date of mailing of the decision, but in any case not later than December 15th of the year of the decision.

Small Claims Tax Appeal Packets
Superior Court of Arizona
101 W. Jefferson Phoenix AZ 85003
Attn: Self-Service Center (Send a check in the amount of $9.00 for an appeal packet) 

Email Superior Court of Arizona

Forms available on the AZ Superior Court website

More Information

Who to Contact for More Information

How to Appeal the Assessor Decision to the County Board

For information regarding how your property is valued contact the Yavapai County Assessor’s Office.

For information regarding Yavapai County tax rates or tax rates for the Yavapai County Free Library District or Yavapai County Flood Control District, contact the Yavapai County Administrator.

For information regarding other individual jurisdiction tax rates contact the appropriate taxing authority (School district, city or town, fire district, community college district, or special district).

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