PROCEEDINGS OF THE COCHISE COUNTY BOARD OF SUPERVISORS
BOARD OF EQUALIZATION MEETING HELD ON
THURSDAY, FEBRUARY 20, 2025
A Board of Equalization meeting of the Cochise County Board of Supervisors was held on Thursday, February 20, 2025, at 11:30 a.m. in the Board of Supervisors’ Hearing Room, 1415 Melody Lane, Building G, Bisbee, Arizona.
- Present:
- Frank Antenori, Chairman; Tom Crosby, Vice-Chairman, telephonic; Kathleen L. Gomez, Supervisor
- Staff Present:
- Sharon Gilman, Interim County Administrator; Joe Casey, Interim Deputy County Administrator; Paul Correa, Chief Civil Deputy County Attorney; Lara Loewenheim, Clerk of the Board
- Attendees:
- Philip Leiendecker, Assessor
Chairman Antenori called the meeting to order at 11:32 a.m.
ANY ITEM ON THIS AGENDA IS OPEN FOR DISCUSSION AND POSSIBLE ACTION
ACTION
Board of Supervisors
1.
Ratify or Amend the decision of the State Board of Equalization (SBOE) Hearing Officer regarding the Notice of Claim appeal hearing held on January 8, 2025, for tax years 2022, 2023 and 2024, filed by petitioner Stronghold Farms LLC, Aaron Latowsky.
Supervisor Gomez made a motion to ratify or amend the decision of the State Board of Equalization (SBOE) Hearing Officer regarding the Notice of Claim appeal hearing held on January 8, 2025, for tax years 2022, 2023 and 2024, filed by petitioner Stronghold Farms LLC, Aaron Latowsky. Vice-Chairman Crosby seconded the motion.
Phil Leiendecker, Assessor, presented this item. Mr. Leiendecker presented a notice of claim regarding a tax roll error. The claim involved 158 acres of vacant land purchased in December 2021, with the owner later requesting an agricultural classification. However, the owner failed to file the required application within the 60-day period, making the claim invalid under ARS 42-16251. Despite an appeal to the Board of Equalization, the Assessor and County Attorney's Office determined no error existed, leading to a recommendation for the board to amend the hearing officer’s decision and deny the claim.
The Board and staff discussed the issue, noting that the property was not classified as agricultural because the owner failed to submit the required application within 60 days. Mr. Leiendecker stated the delay meant no verification of agricultural use occurred for three years, as the statute prevents valuation as agricultural without proper documentation. It was clarified that agricultural applications must be submitted annually, and that market values are significantly higher than agricultural valuations, making compliance with statutory requirements essential. Vice-Chairman Crosby expressed confidence in the Assessor's handling of the case and recommended following his decision to deny the claim.
Aaron Latowsky, petitioner, argued that he purchased the property in December 2021 and would continue to lease it to the same ranchers who had been grazing cattle there since 2018. He claimed he properly submitted the agricultural use application multiple times but was told by the Assessor's Office that the documents were lost or that his tenant was not qualified.He stated his property taxes increased significantly, despite the land continuing to be used for grazing. He stated the State Board of Equalization ruled in his favor, but he later learned that the County Board of Supervisors reversed that decision without his knowledge, leading to his appeal to reinstate the original ruling.
The Board, Staff and Mr. Latowsky discussed whether or not Mr. Latowsky properly filed the agricultural transfer application within the required 60-day window after purchasing the property. Mr. Latowsky stated multiple attempts were made, but records only confirmed a certified submission in November 2023, with earlier efforts lacking supporting evidence. The statutory requirement to verify at least 40 animal units was highlighted, and the missed deadline meant the property remained classified as vacant land, necessitating a restart of the three-year clock for proper resubmission.
Supervisor Gomez made a motion to amend the decision of the State Board of Equalization (SBOE) Hearing Officer regarding the Notice of Claim appeal hearing held on January 8, 2025, for tax years 2022, 2023 and 2024, filed by petitioner Stronghold Farms LLC, Aaron Latowsky. Chairman Antenori seconded the motion.
Chairman Antenori called for the vote and it was approved 3-0.
Supervisor Gomez made a motion to ratify or amend the decision of the State Board of Equalization (SBOE) Hearing Officer regarding the Notice of Claim appeal hearing held on January 8, 2025, for tax years 2022, 2023 and 2024, filed by petitioner Stronghold Farms LLC, Aaron Latowsky. Vice-Chairman Crosby seconded the motion.
Phil Leiendecker, Assessor, presented this item. Mr. Leiendecker presented a notice of claim regarding a tax roll error. The claim involved 158 acres of vacant land purchased in December 2021, with the owner later requesting an agricultural classification. However, the owner failed to file the required application within the 60-day period, making the claim invalid under ARS 42-16251. Despite an appeal to the Board of Equalization, the Assessor and County Attorney's Office determined no error existed, leading to a recommendation for the board to amend the hearing officer’s decision and deny the claim.
The Board and staff discussed the issue, noting that the property was not classified as agricultural because the owner failed to submit the required application within 60 days. Mr. Leiendecker stated the delay meant no verification of agricultural use occurred for three years, as the statute prevents valuation as agricultural without proper documentation. It was clarified that agricultural applications must be submitted annually, and that market values are significantly higher than agricultural valuations, making compliance with statutory requirements essential. Vice-Chairman Crosby expressed confidence in the Assessor's handling of the case and recommended following his decision to deny the claim.
Aaron Latowsky, petitioner, argued that he purchased the property in December 2021 and would continue to lease it to the same ranchers who had been grazing cattle there since 2018. He claimed he properly submitted the agricultural use application multiple times but was told by the Assessor's Office that the documents were lost or that his tenant was not qualified.He stated his property taxes increased significantly, despite the land continuing to be used for grazing. He stated the State Board of Equalization ruled in his favor, but he later learned that the County Board of Supervisors reversed that decision without his knowledge, leading to his appeal to reinstate the original ruling.
The Board, Staff and Mr. Latowsky discussed whether or not Mr. Latowsky properly filed the agricultural transfer application within the required 60-day window after purchasing the property. Mr. Latowsky stated multiple attempts were made, but records only confirmed a certified submission in November 2023, with earlier efforts lacking supporting evidence. The statutory requirement to verify at least 40 animal units was highlighted, and the missed deadline meant the property remained classified as vacant land, necessitating a restart of the three-year clock for proper resubmission.
Supervisor Gomez made a motion to amend the decision of the State Board of Equalization (SBOE) Hearing Officer regarding the Notice of Claim appeal hearing held on January 8, 2025, for tax years 2022, 2023 and 2024, filed by petitioner Stronghold Farms LLC, Aaron Latowsky. Chairman Antenori seconded the motion.
Chairman Antenori called for the vote and it was approved 3-0.
Chairman Antenori adjourned the meeting at 12:16 p.m.
APPROVED:
_____________________________________
Frank Antenori, Chairman
ATTEST:
______________________________________
Lara Loewenheim, Clerk of the Board