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ARIZONA HOUSE OF REPRESENTATIVES57th Legislature, 2nd Regular Session |
House: WM DP 8-0-0-1 |
HB 2173: property tax errors; electronic communications
Sponsor: Representative Livingston, LD 28
House Engrossed
Overview
Allows a tax officer to electronically accept an electronic response to a notice of proposed correction and an electronic notice of claim from a taxpayer, unless the communication is required to be served by certified mail.
History
Statute currently outlines the procedure and deadlines for a taxpayer to appeal all or part of a proposed determination before the tax roll is corrected. Within 30 days after receiving a notice of proposed correction, the taxpayer may file a written response to the tax officer that sent the notice to either consent to or dispute the proposed correction of the error and to state the grounds for disputing the correction. A failure to file a written response within 30 days constitutes consent to the proposed correction. A taxpayer may file a request for an extension of time within 30 days after receiving the notice of proposed correction. The extension of time may not exceed 30 days. If an extension is granted, any response that is not filed within the extended due date constitutes consent to the proposed correction (A.R.S. § 42-16252).
Current law states the claim and evidence to support the claim for correcting an alleged error. Within 60 days after receiving a notice of claim, the tax officer may file a written response to the taxpayer to either consent to or dispute the error and to state the grounds for disputing the error. A failure to file a written response within 60 days constitutes consent to the error, and the board of supervisors shall direct the county treasurer to correct the tax roll on the taxpayer's written demand supported by proof of the date of the notice of claim and the tax officer's failure to timely dispute the error (A.R.S. § 42-16254).
Provisions
1. Allows a tax officer to accept an electronic response to a notice of proposed correction. (Sec. 1)
2. Allows a tax officer to accept and respond to an electronic notice of claim if the taxpayer elects to submit the claim. (Sec. 2)
3. Requires the tax officer to provide an acknowledgement or response of receipt to the taxpayer and may provide related communications electronically, except for any communication that is required to be served by certified mail. (Sec. 1, 2)
4. The time limits and procedural requirements are still applied to electronic communications. (Sec. 1, 2)
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8. Initials VP/CS HB 2173
9. 2/18/2026 Page 0 House Engrossed
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