SLO | Santos Joins Paradigm Tax Group Domingos Santos, Managing Member of Santos Law Office, P.L.L.C., is pleased to announce that he has joined the Phoenix office of the Paradigm Tax Group as a tax consultant.  This new platform provides SLO clients with access to nationwide property tax consulting and compliance services in addition to the litigation services offered through SLO.

SLO Legal Alert | Proposed Legislation to Watch

HB 2092: Increases the small claims tax procedure threshold from $1M in total value to $2M in total value and prohibits the Arizona State Board of Equalization from increasing a taxpayer's valuation or deterimentally changing a taxpayer's classification during a valuation or classification appeal.

HB 2093: Removes the requirement from the "New Owner's Statute" that a property must have not been appealed by the former owner.

HB 2226: Expands the defintion of "agricultural real property" to include "land and improvements devoted to algaculture for research, development and commercial production of biofuel or hydrogen."

HB 2566: Creates a statutory valuation method for low-income multi-family rental residential property that utilizes the actual annual income and expenses of the property and a  12.5% base capitalization rate.