AZ HB2535

Amends Arizona Revised Statutes section 42-15105 regarding property tax appeals for newly constructed properties or properties with changes to assessment parcels.

Requires assessors to notify property owners of any changes in valuation or legal classification on or before September 30 of the valuation year.

Allows property owners to appeal assessor notices to the state board of equalization (for counties with 500,000+ population) or county board of equalization (all other counties) within 25 days of the assessor's notice.

Permits property owners to appeal valuation directly to court under chapter 16, article 5 by December 15 without requiring exhaustion of administrative remedies first.