 |
ARIZONA STATE SENATE
Fifty-Seventh Legislature, Second Regular Session
property tax errors; electronic communications
Purpose
Allows a tax officer to accept an electronic response to a notice of proposed property tax correction or notice of claim from a taxpayer and to provide related communications electronically, unless the communication is required to be served by certified mail.
Background
If a tax officer determines that any real or personal property has been assessed improperly because of a property tax error and sends the taxpayer a notice of proposed correction, statute outlines the procedure and deadlines for a taxpayer to appeal all or part of the proposed property tax determination. Within 30 days after receiving a notice of proposed correction, the taxpayer may file a written response to the tax officer to either consent to or dispute the proposed correction of the error and to state the grounds for disputing the correction. A taxpayer may file a request for an extension of time within 30 days after receiving the notice of proposed correction which 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).
If a taxpayer believes that the taxpayer's property has been assessed improperly as a result of a property tax error, the taxpayer must file a notice of claim with the appropriate tax officer either personally, electronically or by certified mail and include the claim and evidence to support the claim for correcting an alleged error. If a tax officer accepts electronic notice of claim from a taxpayer, the tax officer must provide an electronic acknowledgement of receipt. 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 county board of supervisors must 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).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Allows a tax officer to accept an electronic response to a notice of proposed correction from a taxpayer.
2. Requires a tax officer to provide an acknowledgement or response of receipt to a taxpayer who responds to a notice of proposed correction or claim electronically and allows a tax officer to provide related communications electronically, except for any notice that is required to be served by certified mail.
3. Applies the time limits and procedural requirements that apply to written communications between a taxpayer and tax officer to electronic communications for the purposes of property tax correction notices.
4. Makes conforming changes.
5. Becomes effective on the general effective date.
House Action
WM 1/28/26 DP 8-0-0-1
3rd Read 2/18/26 57-0-3
Prepared by Senate Research
February 26, 2026
MG/SJ/ci