AZ HB2803

Amends Arizona Revised Statutes section 42-19051 to extend the personal property tax appeal deadline from 20 days to 30 days after notice delivery.

Property owners or persons in possession of property may file an appeal petition with the assessor within the 30-day period using a department-prescribed form.

Appeal petitions must include the owner's opinion of property value or legal classification and substantial supporting information justifying the requested change.

Assessor must rule on each petition within 20 days after filing and provide written notice of grounds for denial if the request is denied in whole or in part.