Consent 1.
Board of Equalization Meeting - 2:00 pm
- Meeting Date:
- 11/18/2025
- Title:
- NOC Ratification of SBOE Hearing Officer Decisions
- Submitted By:
- Melissa Wright, 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 Change appeals hearings held on November 12, 2025, as noted in attached exhibit.
Background:
In accordance with the provisions of ARS 42-16102(c) the Cochise County Board of Supervisors approved a contract on March 11, 2025, with the SBOE to schedule hearings and make decisions on petitions filed under section 42-16105(c). Those decisions will be ratified by the Board of Supervisors acting as the Cochise County Board of Equalization no later than the third Friday in November or November 21, 2025.
Department's Next Steps (if approved):
Send decision letters to all of the petitioners postmarked no later than November 21, 2025, and scan and email a copy to the Treasurer's Office: Cathy Traywick and Maria Pitzlin and cc: board@cochise.az.gov.
Impact of NOT Approving/Alternatives:
By statute, all Petitions for Review of Notice of Change must be completed by October 24, 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.