Joint Legislative Oversight Committee on Property Tax Assessment and Appeals

PURPOSE:     To:  (1) monitor and evaluate the system of assessment and appeals of property tax assessments established by Title 42, Arizona Revised Statutes. The Committee shall meet periodically to review the procedures and administrative structure for tax assessments and appeals and identify any areas of ambiguity, problems, and needed changes and improvements; and (2) meet as necessary on the call of either Co-Chair to review and comment on the proposed adoption, amendment or modification of Department of Revenue guidelines, tables and manuals as provided by Section 42-11054, Subsection B. The Committee may recommend legislation for consideration by the Legislature.

MEMBERSHIP:

House              Three members of the House of Representatives, not more than two from the same political party, including the Chair of the House Ways and Means Committee who shall serve as Co-Chair, appointed by the Speaker of the House of Representatives:

Judy Burges, Steven Yarbrough (Co-Chair)

Senate             Three members of the Senate, not more that two from the same political party, including the Chair of the Senate Finance Committee who shall serve as Co-Chair, appointed by the President of the Senate:

Ken Cheuvront, Jack Harper, Jim Waring (Co-Chair)

Other               Two public members who may include property tax practitioners, accountants and members of the State Bar of Arizona, appointed by the Speaker of the House of Representatives:

Ms. Joy Gomez, B & G Property Tax Associates

                        Mr. Kevin McCarthy, Arizona Tax Research Association

                        One County Assessor, appointed by the President of the Senate:

Mr. Victor Hambrick, Yavapai County Assessor

                        One County Treasurer, appointed by the Speaker of the House of Representatives:

The Honorable Ross Jacobs, Yavapai County Treasurer

                        The Director of the Department of Revenue or the Director's designee:

Mr. Ed Leyba, Department of Revenue

                        Two public members who may include property tax practitioners, accountants and members of the State Bar of Arizona, appointed by the President of the Senate:

Mr. Paul Mooney, Fennemore Craig

                        Mr. Allan Stanton

                        One County Assessor, appointed by the Speaker of the House of Representatives:

Mr. Keith E. Russell, Maricopa County Assessor

                        One County Treasurer, appointed by the President of the Senate:

Mr. David Schweikert, Maricopa County Treasurer

Notes:  Members serve at the pleasure of the appointing officer.

CONTACT: Tom Benton, Justin Weaver, Senate Research Staff; Kitty Decker, House Research Staff; DOR

REPORT DATE: None

EXPIRATION DATE: 12/31/2007

STATUTORY CITE: A.R.S. 41-1292; Laws 2001, Chapter 267, Sec. 2; Laws 2006, Chapter 391