AZ HB2247

Amends Arizona Revised Statutes section 42-16205 and adds new section 42-16205.01 relating to property tax appeals to court.

Allows a new owner of property to appeal the property's valuation or legal classification to court on or before December 15 of the year in which taxes are levied, but only if the former owner did not appeal the valuation or classification.

Establishes a deadline of 60 days after mailing of a board of equalization decision for appeals to court relating to assessments involving new construction, additions or deletions from assessment parcels, or changes in property use occurring after September 30 of the preceding year and before October 1 of the valuation year.

Removes language from the original statute that prohibited new owners from appealing property valuations and creates a new dedicated statute section to clarify new owner appeal rights.