AZ HB2332

Amends Arizona Revised Statutes section 42-16207 regarding property tax valuation appeals in court.

Requires appellants challenging valuations for properties valued over $4 million to submit preliminary expert opinion affidavits with initial disclosures, including the expert's qualifications, opinion of market value, specific facts supporting the opinion, and explanation of appraisal methods used.

Limits trial testimony on property value to experts who submitted preliminary affidavits, unless the court finds good cause to allow other experts.

Allows courts to extend the affidavit filing deadline by stipulation or for good cause; if extended solely at appellant's request, interest accrual on any refund is suspended until the affidavit is filed (unless respondent deliberately caused the delay).

Requires courts to dismiss appeals if the appellant fails to provide the required preliminary expert opinion affidavit and mandates appellants provide supporting documents to the respondent within 30 days of filing the affidavit.