The following procedural changes are finalized after public broadcast to the professional community and the opportunity for feedback. These procedures will be instituted by the Board for the 2002 and subsequent appeal season. If you have any questions, please contact the SBOE at (602) 364-1600 or (602) 364-1605. 
 
Proper filing of an appeal requires that every appeal mailed or hand delivered to the Board have a copy of the original appeal (form DOR82130, DOR82130R, etc.) and an Assessor decision. The Board requires the appeal package be assembled with the copy of the original appeal form on top followed by the Assessor decision and then any additional evidence. If the section entitled "Basis" on the appeal form has “See Attached”, a copy of the attachment which was originally submitted to the Assessor must be submitted. If an appeal is filed electronically, the basis of the appeal electronically filed must be identical to the basis of the original appeal form submitted to the County Assessor. 
 
The Board will still require the submission of income and expense (form DOR82300) to the County Assessor 5 working days prior to hearing, but only if the income and expense information is in anyway changed from the original submitted with the appeal to the Assessor. The Board will waive (until further notice) the submission of income and expense data to the Board five days prior to the hearing. 

The Board strongly suggests that appellants/agents who submit an amended income and expense statement, obtain a receipt that is date-stamped by the County at the time of submission as proof of compliance. Appellant/agents will need to be able to prove timely delivery to the Assessor. 
 
In the following paragraphs communication by letter, fax and e-mail is referenced. Please note that Board policy has not changed in regards to the following: the Board does not accept appeals by fax; nor allow the use of letters in place of the required forms and documentation to appeal. 
 
SCHEDULING. If there are specific dates the appellant/agent is unavailable for hearing, a separate letter, fax or e-mail must be attached to the top of the first appeal of each batch of appeals filed indicating those dates. The letter, fax or e-mail should be sent with, or at the time of, the filing. The Board will attempt to schedule hearings according to the requests, but makes no guarantee. 
 
When an appellant/agent wants particular parcels, or appeals, heard together as one case or argument and the appellant/agent is in possession of all the Assessor decisions at one time, the appeals must be banded, clipped or somehow attached together at the time of submittal to the Board. A note must be placed on the top of the first appeal, of each batch of appeals, listing all the parcels requested to be heard together. When the appellant/agent does not have all the parcels/appeals to be submitted together, due to the Assessor decision mailing, the listing of all the parcels must be attached to the top of each appeal form, or batch of appeals, that are filed separately. Any requests to hear parcels/appeals together must be made prior to scheduling. The Board will attempt to schedule the appeals requested together, but makes no guarantee. This policy will not preclude the Board from scheduling hearings as it deems necessary. Those who electronically file must make the request by letter, fax or e-mail to the Board at the time of filing. 
 
A request to withdraw an appeal by letter, fax or e-mail will only be accepted if received 2 full working days (48 hours) prior to the scheduled hearing date. A withdrawal request within 2 working days (48 hours) of the scheduled hearing shall be presented to the Board at the scheduled time of hearing. Fax the withdrawal request to the Assessor and the SBOE using the fax numbers listed below. 
 
(602) 506-6331 to Maricopa County Assessor
(520) 770-4251 to Pima County Assessor
(602) 364-1616 to the Board of Equalization

In the case of withdrawals, appeals not timely filed, and/or incomplete appeal forms, the Board will issue letters, not decision cards, to the appellant/agent. Letters will also be sent to those appellants who send a petition to the Board in error or when there is a lack of jurisdiction determined prior to scheduling an appeal. All documents will be returned to the appellant/agent and should be retained to prove service, if necessary. In the case of incomplete appeal forms, if the documents are re-filed within 10 days of the date of mailing by the Board, and before the statutory deadline, the Board will consider the original date stamped as the date filed. 
 
Stipulations agreed upon by the petitioner and respondent will not be automatically accepted or endorsed by the SBOE regarding the valuation and classification of the subject property. The petitioner and respondent must present evidence to support the agreement and attest the subject property is treated the same as similar properties similarly situated. 
 
Petitions rejected by the assessor cannot be e-filed to the Board. When filing a petition that has been rejected by the Assessor, mail the original filing and, in addition, attach the required information to correct the deficiencies. Petitions rejected by the Assessor for the second time must include the original of the second rejection. Petitions rejected by the Assessor after June 15 are filed directly to the Board.

To file a Petition for Review of Notice of Change, send the State Board Copy of the appeal form to the State Board and a copy to the County Assessor simultaneously. Also, send a copy of any evidence submitted with the appeal to both the Assessor and SBOE. If the property appeal is to be represented by a tax consultant, the agency authorization form must be filed with the appeal form. 

Important. The Electronic Filing of Notice of Proposed Correction or Notice of Claim Is Only More Advantageous for Filing Large Multiple Appeals in an Efficient Manner. Call the SBOE if You Have Any Questions. The Appeal of Notice of Proposed Correction (Error) and Notice of Claim Requires the Hard Copy of the Original Notice and the Petition to Review to Be Mailed to the SBOE Within 3 Days After the Electronic Filing.