GROUPING COVER.PDF

CIVIL PENALTY APPEALS
Pursuant to A.R.S §42-12052, approve appeals of a civil penalty assessment regarding property
reclassification on properties which have met the statutory requirements, and deny appeals which have not
met the statutory requirements. Direct the Assessor and Treasurer to make conforming changes to
individual property classifications and tax bills.
List is attached and will be on file in the Clerk of the Board's Office in accordance with LAPR approved
retention schedule.
The 2018 Property Tax Classification Appeals fall into six (6) categories as identified on the spreadsheet
attached to Agenda item C-06-19-145-7-00:
Group Class 3 Class 4.1 Class 4.2 Remove Penalty?
1 Yes Yes
2 Yes Yes
3 Yes Yes
4 Yes No
5 Yes No
6 Yes No
1. Approve the reclassification appeal, and remove the Civil Penalty:
a. Direct the Assessor to reclassify the subject properties to Class 3;
b. Approve the related resolutions associated with changing the legal classification to Class
3 pursuant to A.R.S. §42-12003, and apply State Aid Credit;
c. Direct the Treasurer to make conforming corrections to the property owners’ tax bills and
send notifications of the change in tax/civil penalty liability.
2. Deny the reclassification appeal; however, remove the Civil Penalty (new owners of non-primary
residence (4.1), or error):
a. Advise the Assessor to maintain classification at Class 4.1;
b. Direct the Treasurer to make conforming corrections to the property owners’ tax bills and
send notifications of the change in tax/civil penalty liability.
3. Deny the reclassification appeal, reclassify to rental property (4.2) and remove the Civil Penalty
(new owners of rental property as documented on Appeal):
a. Direct the Assessor to reclassify the subject properties to Class 4.2; owners have
declared property as rental on Appeal form;
b. Direct the Treasurer to make conforming corrections to the property owners’ tax bills and
send notifications of the change in tax/civil penalty liability.
4. Deny the reclassification appeal, and do not remove the Civil Penalty:
a. Maintain legal classification at Class 4.1; no further action needed on the part of the
Assessor or Treasurer.
5. Deny the reclassification appeal, reclassify to rental property and do not remove the Civil Penalty:
a. Direct the Assessor to reclassify the subject properties to Class 4.2; owners have
declared property as rental on Appeal form.
6. Approve the reclassification of appeal, and do not remove the Civil Penalty: (not primary
residence in 2017, but now owner occupied)
a. Direct the Assessor to reclassify the subject properties to Class 3;
b. Approve the related resolutions associated with changing the legal classification to Class
3 pursuant to A.R.S. §42-12003, and apply State Aid Credit;
c. Direct the Treasurer to make conforming corrections to the property owners’ tax bills and
send notifications of the change in tax liability