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Board of Supervisors, acting as Board of Equalization, accepts hearing officer decisions on two valuation appeals
Summary
The Board of Supervisors resolved as the Board of Equalization and unanimously accepted hearing officer Howard Johnson’s recommendations for two property valuation appeals for tax year 2026, including a reduction in one full cash value to $3,825,000; the board’s review was limited to due‑process concerns under board policy and state statute.
At the Aug. 26 special session the Coconino County Board of Supervisors convened as the Board of Equalization and accepted the hearing officer’s decisions on two appeals of assessor valuations for tax year 2026.
Clerk Lindsay Daley explained the appeal process: property owners first appeal to the assessor, then may appeal to the Board of Equalization where an appointed hearing officer hears both sides. Howard Johnson served as hearing officer; Rose Winkler appeared as the board of equalization attorney.
Johnson’s review of the first appeal (a residential property near Doheny Park) resulted in no change after the hearing officer found the owner’s evidence did not alter the assessor’s quality‑level valuation. In the second, a longer hearing involving a commercial property (near Staples in Flagstaff), the hearing officer reduced the full cash value to $3,825,000 as detailed in the resolution attachment. Daley noted the board’s review is limited to questions of due process and whether the hearing officer’s procedures complied with adopted policy and statute. No members of the public appeared to contest the hearing officer’s decisions.
Supervisor motioned and the board voted unanimously to adopt Board of Equalization Resolution 2025‑01, accepting the hearing officer’s decisions for the two petitions. The actions were ministerial under state rules and the board’s policy on limited review.
