Action 1.
Board of Equalization Meeting - 11:30 am
- Meeting Date:
- 10/02/2025
- Title:
- NOV Ratification of SBOE Hearing Officer Decisions
- Submitted By:
- Lara Loewenheim, Board of Supervisors
- Department:
- Board of Supervisors
Presentation:
No A/V Presentation
Recommendation:
Document Signatures:
# of ORIGINALS
Submitted for Signature:
Submitted for Signature:
NAME
of PRESENTER:
of PRESENTER:
Philip Leiendecker
TITLE
of PRESENTER:
of PRESENTER:
County Assessor
Mandated Function?:
Source of Mandate
or Basis for Support?:
or Basis for Support?:
Information
Agenda Item Text:
Ratify the State Board of Equalization (SBOE) Hearing Officer's decisions for Notice of Value appeals hearings held on September 10, 2025, as noted in attached exhibit.
Background:
In accordance with the provisions of A.R.S. § 42-16102(c) the Cochise County Board of Supervisors approved an Intergovernmental Agreement on March 11, 2025 with the Arizona State Board of Equalization (SBOE) to schedule hearings and make decisions on petitions filed under A.R.S. § 42-16105. As required by A.R.S. § 42-16108(A), those decisions must be ratified by the Board of Supervisors acting as the Cochise County Board of Equalization no later than October 15, 2023. Per A.R.S. § 42-16108(D), within ten days after its decision the county board shall mail a copy of the decision to the county assessor and to the petitioner at the address shown on the petition.
Department's Next Steps (if approved):
Send decision letters to the petitioners and county assessor within ten days of ratification per A.R.S. § 42-16108(D).
Impact of NOT Approving/Alternatives:
By statute, all Petitions for Review of Notice of Value must be completed by October 15, 2025. Should the Board fail to do this, Cochise County will be out of compliance.
To BOS Staff: Document Disposition/Follow-Up:
See next steps.