State Board of Equalization

Mission


The mission of the Board is to provide a fair and impartial venue for property owners, county assessors and the Department of Revenue to challenge the valuation and classification of real and personal property that is subject to taxation. The State Board of Equalization is established as an independent agency that is not subject to the supervision or control of the Department of Revenue to review property valuations or classifications pursuant to A.R.S. §42-16151 - 42-16169 and related statutes. The Board conducts hearings on appeals, property valuation, and classification.

Meetings


The State Board of Equalization shall meet at the call of the chairman as often as necessary to accomplish the duties prescribed by law and may hold meetings or hearings at any location in the counties that appoint members to the board.

Current Members

Representation Member Current Term
District 1 Darryl Jacobson-Barnes 01/01/2017 - 12/31/2020
District 1 Vacant  
District 2 Jack Khoury 01/11/2017 - 12/31/2020
District 2 Ryan Melzer 01/11/2017 - 12/31/2020
District 3 Donald Romley 05/22/2013 - 12/31/2016
District 3 Ronald Gawlitta 05/22/2013 - 12/31/2016
District 4 Joseph Propati 01/01/2017 - 12/31/2020
District 4 Stephen Haig 01/01/2017 - 12/31/2020
District 5 Gilbert Romero 02/18/2015 - 12/31/2018
District 5 Janice Laine Alderson 02/18/2015 - 12/31/2018
  1. Member Qualifications
  2. Duties & Powers
  3. Formation Authority

Member Qualifications


The Arizona State Board of Equalization consists of 41 members: 10 members, 2 from each district, who are appointed by the Board of Supervisors from each county with a population of more than 500,000 persons according to the most recent United States Decennial Census, 10 members who are appointed by the Governor from each county with a population of more than 500,000 persons according to the most recent United States Decennial Census and an additional member designated as Chairperson by the Governor who shall serve in a full time capacity. Members shall be selected on the basis of their work experience and other qualifications in at least 1 of the following categories:
  1. Experience in at least three of the preceding eight years in property valuation, property tax appeals or appraising real property.
  2. A certified general appraiser under ARS 32-3612.
  3. A property valuation hearing officer or member of the State Board of Equalization; or any predecessor to the Board for at least three of the preceding eight years.
  4. A member of the State Bar of Arizona with at least three years of experience in property valuation or condemnation practice.
  5. Experience in at least three of the proceeding eight years as a real estate broker.
Members who are appointed by the Board of Supervisors serve at the pleasure of the county board for terms that expire at the same time as the elective term of the county supervisors. Members appointed by the Governor shall serve a term of 5 years. Members may be reappointed to the Arizona State Board of Equalization. Members appointed by the counties shall be paid by the county from which they were appointed. Members appointed by the Governor shall be paid by the State. A member of the Arizona State Board of Equalization shall not:
  1. Hold any other public office under the laws of this state or a political subdivision of this state.
  2. Be a candidate for an elective office under the laws of this or any other state nor take any direct or indirect part in an election campaign in the interest of a political party or any other organization, candidate or measure to be voted on by the people.
  3. Hold any position of trust nor provide or engage in any occupation or business that would conflict with the duties of a member of the board.
  4. Other than the chairman, have been employed by a county assessor or county attorney or by the department of revenue or the department of law within 2 years before appointment.