Amy Hendrickson, senior specialist property appraiser and representative of the Taxpayer Rights Advocate’s office, told the Board of Equalization that the office completed 23 taxpayer cases in September 2025.

Hendrickson provided a district breakdown: 10 completed cases in Chairman Gaines’ District 1; 5 in Vice Chair Leber’s District 2; 3 in Member Vasquez’s District 3; and 5 in Member Schaeffer’s District 4. Of the 23 completed cases, 18 were in the valuation category and 5 were administrative.

She said the valuation category’s two topics with the largest number of completed cases were actual enrollment of values and change in ownership (5 cases each). In the administrative category, delinquent or defaulted taxes had the most completed cases (2); three exclusion-related cases included one parent-child exclusion and two base-year value transfers for seniors.

Hendrickson referenced a memorandum attached to the public agenda that provides completed-case counts by topic area within each category; she concluded her update and invited questions.