Assessor highlights revaluation work, staff training and two statewide law changes aiding disaster and tax‑relief applicants

Coconino County Assessor Armando Reese briefed the Board of Supervisors on May 15 about the assessor’s FY26 requests, staffing changes and recent legislative wins that he said will help homeowners affected by disasters and people applying for statewide property tax relief programs.

Nut graf: The assessor’s office manages the county’s property tax rolls—data used by every taxing jurisdiction to levy and distribute property tax revenue. Reese said the office completed state audits, continued staff certification and promoted bills that ease valuation outcomes for disaster‑impacted property owners and adjust eligibility calculations in statewide relief programs.

What the office does and key metrics Reese described the assessor’s statutory role—locating, identifying and valuing taxable property—and noted the office maintains about 86,000 property accounts. The department manages a CAMA (computer‑assisted mass appraisal) system used to value parcels annually and to generate the property tax roll used by the treasurer for collections.

Staffing and training The assessor’s office reported 28 FTEs including a limited‑term public service specialist that the manager recommended continuing for one year through June 30, 2026. Reese highlighted staff certification gains: multiple appraisers completed Level 1 and Level 2 appraisal certifications during the fiscal year and several promotions occurred over five years.

Legislative changes Reese described two bills the assessor’s office helped advance with the State Assessors Association and the Arizona Department of Revenue: - House Bill 2408 (2024): technical changes giving assessors tools to provide assessment relief to property owners who lose homes in natural disasters, including a five‑year window so valuation changes tied to rebuilding do not immediately impose higher assessments. Reese said this change helps avoid assessment spikes when property moves from residential valuation to vacant land percentages after destruction. - SB 1122 (signed March 31, 2025): adjusts valuation cap calculations for property tax relief programs (widow/widower, 100% disability, veterans with disability) so the cap better accounts for market appreciation and does not exclude otherwise eligible low‑income homeowners in high‑value areas.

Budget increments and operations The manager recommended converting the assessor’s limited‑term public service specialist to recurring FTE (recurring annual cost reported as $62,131), while partially offsetting the cost from assessor storage and retrieval fund revenues. Reese said the assessor’s operating budget is approximately $2.5 million, about 95% of which is personnel costs, and he asked the board to consider maintaining training and technology investments that support timely valuations and statutory compliance.

Why it matters Reese said accurate and timely valuations affect distribution to schools, fire districts and all county taxing jurisdictions, and that delays in capturing physical changes (new construction, permits) create a pipeline backlog that can leave taxable value unrecorded. He urged a strategic approach to address workflow backlogs and training so the office can meet increasing permit and valuation demands.

Ending Supervisors thanked the assessor’s team for legislative advocacy and for meeting audit standards; the manager’s recommendation to continue the public service specialist for one year was included in the FY26 recommendations for board consideration.