County assessor to present 109 late exemption requests for Board approval; revenue impact described as minimal

Cochise County Assessor Nicholas Decker told the Board July 17 that his office annually processes personal and organizational property‑tax exemption applications and that state statute gives property owners the right to petition the Board after the March 1 filing deadline. "This specific statute, ARS 42 1 1 1 5 3 bravo, basically, if a property owner files that application late with my office, it gives the property owner the right to petition the board to have that exemption approved after the deadline," Decker said. Decker said his office compiled 109 late filers, screened them to confirm statutory eligibility, and planned to submit them to the Board as a single grouped action so they do not come individually to the Board. The presenter said roughly 105 of the applicants are individuals (widows, widowers, disabled, or veterans) and four are organizations (churches). He reported the county’s net exempt assessed value total was about $131,000,001.44 and that the 109 late approvals would add approximately $571,001 in exempt assessed value — a change the assessor characterized as a very small effect, about four‑tenths of one percent of assessed value. The Board received the briefing and the assessor said the item will be on the regular meeting agenda for formal action; staff noted that the assessor’s office had screened applicants for statutory qualification before referral to the Board.