Cochise County board ratifies hearing officer's decisions on four notice-of-change appeals

The Cochise County Board of Supervisors, sitting as the county's Board of Equalization, voted 3-0 Nov. 18 to ratify hearing officer decisions issued by the State Board of Equalization for four notice-of-change property appeals heard Nov. 12, 2025.

County assistant (unnamed in the transcript) told the board the docket was light this year and the hearing officer had accepted the county's recommendations on all four cases. "There were only 4 properties that were heard, very light year for us," the county assistant said, and recommended the board "go ahead and ratify the changes as submitted."

A supervisor on the dais moved the motion to ratify the State Board of Equalization hearing officer's decisions as described in the attached exhibit; the motion was seconded and called for a vote. The chair called the question and recorded the tally as 3-0 in favor. The chair then announced, "So motion carries 3 0."

The board did not discuss individual property details on the record beyond the county assistant's summary that the hearing officer had accepted staff recommendations in each case. No amendments or requests for further study were made during the item.

The chair also reminded attendees of a special board meeting scheduled for Tuesday, Dec. 2 at 10 a.m. to approve demands. The meeting adjourned following that scheduling announcement.

What happened next: The ratification is a formal acceptance of the hearing officer's determinations on the notice-of-change appeals; the board did not request additional review or take any substitute action during the Nov. 18 session.