Agenda

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Regular Agenda Item 2. H.

Regular BOS Meeting

Meeting Date:	10/01/2019
Submitted By:	Marian Sheppard, Clerk of the Board
Department:	Clerk of the Board of Supervisors

Information

Request/Subject

Board of Equalization Hearing Officer's recommendations regarding appeals of the Assessor's 2020 tax year property valuations.

Background Information

The Arizona Revised Statutes (A.R.S.) require that each year the Assessor issue Notice of Value cards to every property owner in Gila County. Property owners who disagree with the Assessor's valuation of their property can follow a process outlined in the A.R.S. to appeal the Assessor's valuation. The process starts with appealing directly to the Assessor. After meeting with the Assessor, if the property owner is still not satisfied, the property owner may appeal to the Board of Equalization.

The Gila County Board of Supervisors acting as the Board of Equalization appointed a hearing officer to conduct the hearings and make recommendations to the Board of Equalization. All petitions that meet the A.R.S. requirements are scheduled for hearings. Hearings can be conducted in person or "on the record" if the property owner cannot be present. If the property owner cannot be present, the Hearing Officer considers the written information submitted by the property owner and written information submitted by the Assessor's staff.

Prior to the start of the hearing, the property owner and Assessor's staff are sworn in by the Clerk of the Board. The Hearing Officer announces the parcel number for each hearing and explains the hearing process to the property owner. By Arizona law, the property owner has the burden of proof. The Hearing Officer takes testimony from the property owner first. The Hearing Officer may ask clarification questions and the Assessor's staff is able to ask questions of the property owner. The Assessor's staff presents testimony and evidence second. This information is provided in written form explaining the Assessor's position on the property's valuation. A copy of this information is given to the property owner and the Hearing Officer at the hearing. The Hearing Officer may ask clarification questions and the property owner is given an opportunity to ask questions or rebut evidence from the Assessor's staff. There are times when a petitioner and the Assessor's Office have reached a stipulated agreement on a property value before the Board of Equalization hearing. In that case, the Assessor's Office will presented the stipulated agreement to the Hearing Officer at which time the Hearing Officer may accept the agreed upon value or may change the value.

The A.R.S. allows the Assessor or property owners who are dissatisfied with the valuation or classification of the property as fixed by the County Board to appeal directly to Tax Court.

Evaluation

A summary of the hearing is as follows:

Petitions Appealed to the BOE Level:     2
Parcels Appealed to the BOE Level:       2
Parcels Denied a Hearing:    0
Parcels with No Change in Value:          0
Parcels with Decrease: 2

Conclusion

The Board of Supervisors acting as the Board of Equalization needs to vote to receive and accept the Hearing Officer's recommendations for valuation review for 2020 tax year hearings that were conducted on September 11, 2019.

The County Board of Equalization is required to decide all Petitions for Review of Valuation before October 15th of each year.

Per contractual agreement between Mr. Johnson and the Board, the Board's review of the hearing officer's decision is limited. The County receives the decision of the Hearing Officer and shall uphold the decision of the Hearing Officer unless there is substantiated evidence presented to the Board of Equalization that the procedures for the hearing were not followed, state law was violated or there is no evidence from the record to substantiate the Hearing Officer's decision.

Recommendation

The Board of Equalization is requested to receive and accept the BOE Hearing Officer's recommendation for Petition for Review of Property Valuation for Tax Year 2020 hearings conducted on September 11, 2019, per the attached spreadsheet.

Suggested Motion

(Adjourn as the Gila County Board of Supervisors and convene as the Gila County Board of Equalization.) Information/Discussion/Action to receive and accept Board of Equalization Hearing Officer H. Charles Johnson's recommendations for Petition for Review of Property Valuation for Tax Year 2020 hearings conducted on September 11, 2019. (Marian Sheppard) (Adjourn as the Gila County Board of Equalization and reconvene as the Gila County Board of Supervisors.)

Attachments
BOE Hearing Officers Recommendations