• Tax Department

    The Arizona tax Department was established in September 1988 and has jurisdiction over disputes anywhere in the state that involves the imposition, assessment or collection of a tax. ... The Court adjudicates cases involving state taxes, municipal sales taxes and property taxes as well as appeals from the Property Oversight Commission. ... We provide tax forms and a tax records cover sheet. ... Preparing your Case for Trial The Arizona tax Department offers basic information on preparing your case for trial. ... Day of the Trial The Arizona tax Department offers information, steps and etiquette to help out the non attorney litigant for your trial day. ... Arizona tax Department FAQ General information for Arizona tax Department cases. ...  Glossary View the meaning of tax terms you may need to know. ... Arizona tax Decisions View historical Arizona tax Decisions which are required to be posted per A. ...
  • Tax Decisions

    NOTICE: tax Department Rule 15. ... Income tax Cases2016 TX2016-000105 11/18/2016 David A. ... Home Depot Property tax Cases2017 TX2017-000169 3/31/2017 Maricopa County v DQCantada Ranch 2016 TX2016-001218 9/4/2018 Carter Oil Company Inc v Arizona State Department of Revenue TX2016-001024 12/7/2016 Empire Southwest v Arizona State Department of Revenue TX2016-000931 5/11/2018 Transwestern Pipline Company v Arizona State Department of Revenue TX2016-000156 5/22/2016 PDG America Props v Maricopa County TX2016-000009 5/23/2016 Hees v Maricopa County Assessors Office 2015 TX2015-000450 4/14/2017 Sunrun Inc. ... Firerock Sales tax Cases2012 TX2012-000382 3/10/2015 Lucent Technologies v ADOR Transaction Privilege tax Cases2017 TX2017-001668 8/30/2018 Ducharme v. ... Arizona State Department of Revenue Unemployment tax Cases2018 TX2018-000002 10/23/2018 Marik LLC v. ...  State ESA tax Unit 2016 TX2016-000046 3/7/2017 Driver Solutions Inc. ... Arizona Department of Economic Security Use tax Cases2012 TX2012-000073 8/28/2014 Kenneth and Shari Meyer Trust, et al. ...
  • Small Claim Property Tax Appeal

    Information and Frequently Asked Questions General Information Property tax Appeal Information Trial Information Glossary Filing Fees Small Claims Property tax Appeal Forms Application to Represent Litigants in Small Claims Procedures in Arizona tax Court Download | Descargar   Other Forms you may need  Update Your Name and/or Address with the Court Arizona tax Court Cover Sheet Download | Descargar tax Court Blank Pleading Download | Descargar   ...
  • Arizona Tax Glossary

    AssessorThe county officer charged with determining the market value and classification of property for tax purposes. ... ClassificationHow a property is actually used determines the rate at which a property is taxed. ... The county attorney defends the county's interest in property tax cases. ... In property tax disputes, this is the county that assessed or classified the property. ... PresumptionThe assessor's estimated market value and classification is presumed valid in property tax appeals. ...
  • General Information

    The Arizona tax Court was established by the legislature in 1988 as a department of Maricopa County Superior Court. ... One of the first such courts in the country, it was designed to provide taxpayers a judicial forum, independent of the Department of Revenue, with the same specialized expertise in tax law, with the goal of promoting consistency. ... To that end, the tax Court is given jurisdiction over tax cases statewide (although property tax appeals still may, at the taxpayer’s option, be brought in Superior Court in the county where the property is located); apart from the Supreme Court, it is the only court in Arizona with statewide jurisdiction. ... Consistency is further advanced by the long-term commitment of the judges who preside over the tax Court: since the appointment of Judge William T. ... The tax Court is currently located in the historic Old Courthouse at 125 West Washington Street in downtown Phoenix, in the very courtroom where Sandra Day O’Connor presided when she sat on the Superior Court bench in the 1970s (her bailiff, since admitted to the bar, has argued before the tax Court in that room). ... The law allows the tax Court to hear cases in other county seats (at that county’s expense), but to date that option has not been exercised; there have been experiments with trying small claims cases outside Phoenix, but none is currently active. ... The tax Court is small. ... 5% of all filings in Maricopa County Superior Court; the great majority of these are commercial property tax appeals. ... But the number does not reflect the full activity of the tax Court. ... Few tax Court cases end with a formal trial; in fiscal year 2015, only twelve took place (all decided by the judge as factfinder – although either party can demand a jury trial, very few do). ... Often, the basic facts are uncontested, and the dispute is over matters of law, such as whether a property qualifies for a favorable tax rate. ... Attached to the tax Court is the Small Claims tax Court. ... It provides an optional simplified procedure, primarily for residential property tax appeals (there is no maximum valuation for primary residences; the maximum for non-residential property taxes is a valuation of $2,000,000, and for all taxes other than property taxes the maximum is a total assessed tax of $5000. ... Unlike cases heard in tax Court, there is no appeal from a small claims judgment. ... In 1988, the legislature hoped that the tax Court they were creating would serve as a repository of institutional knowledge. ... In a relatively recent development, tax Court rulings indicative of its interpretation of the tax laws are posted on the Maricopa County Superior Court website, providing taxpayers with some sense of how the Court may rule in their own cases (although only the handful of opinions published in the official Arizona Reports have precedential value). ... The tax Court continues to advance reasoned and consistent application of Arizona’s tax laws. ...
  • General Information FAQ

    What is a small claims tax appeal?A taxpayer may choose to use simplified, small claims procedures if the dispute concerns the valuation or classification of property in which the property is Class Three property (your home) OR in which the full cash value of all real and personal property, as assessed, does not exceed $2,000,000. ... You may also use the small claims procedure for disputes concerning all other taxes where the amount of the taxes, interest at the time of assessment and penalties in dispute is less than $5,000. ... You may choose to use the small claims procedures by indicating in the caption of the complaint that the matter is a small claims procedure in the tax Court. ... Filing fees for small claims tax Court Appeals and any other fees information available at Clerk of Court. ...  Who decides my case?Arizona property tax assessment appeals are decided by either a judge or commissioner/judge pro tem of the Arizona tax Court. ... There are no juries in the small claims division of the tax Court. ... Where is the Arizona tax Department?The tax Filing Counter is located in the Clerk's Office inside Central Court Building at: 201 W. ... Jefferson 1st Floor Phoenix, AZ 85003   tax Court is located in East Court Building at:101 W. ... In Small Claims tax Court, you may be represented by an attorney or by a non attorney who has been approved by the Presiding tax Judge. ... For further information on how to become a non attorney representative, call the tax Court at 602-372-1164. ... You also are the Arizona tax Court's main contact on your case. ... If your case is settled or needs to be delayed or any other significant developments occur, you must contact the tax Court. ... Even if you are not an appraiser, you know your property and can provide the tax Court with valuable information about it. ... How will I know when my case is going to be heard?After you file the property tax appeal, you will receive notice of a hearing date for your case. ... If you move, it is your responsibility to inform the tax Court of your new address. ... tax Court small claims cases are set for trial within 6 months of filing the complaint to the tax Court of the taxpayer's choice that the case proceed as a small claim. ... If you do not appear for the trial, your case will be dismissed with prejudice, meaning you cannot file another appeal for the tax year in question. ... If you do settle, you must contact the Arizona tax Court immediately. ...
  • Case Preparation

    The Arizona tax Department cannot provide assistance or legal advice. ... Before filing your tax appeal, you may wish to look at other options. ... Any tax appeal may be filed in the Arizona tax Department. ... If you are appealing the valuation of your owner-occupied residence regardless of its value, or the valuation or classification of any real estate with an assessed full cash value of two million dollars or less, or any other state or local tax of less then five thousand dollars (including penalties and interest), you may file in the Small Claims Division of the Arizona tax Department. ... Hearings in the Small Claims Division are less formal, and you do not have to hire a process server (the Clerk of the Court will serve the taxing authority for you); however, there is no appeal. ... For property taxes only, you may file an appeal as a regular civil case in the Superior Court for the county in which your property is located. ... The Arizona courts have no authority over the Internal Revenue Service, so if you object to your federal tax bill, contact the IRS directly. ... (If you use the suggested form and you are filing in the regular tax Court, not the Small Claims Division, please strike through the reference to small claims on the first page. ... ) Arizona follows what is called notice pleading, so no magic words are necessary: just explain your objection to the tax and the relief you seek as clearly as possible. ... Bring the completed complaint to the Probate and tax Filing Counter in the Old Courthouse, 125 West Washington Street, 1st Floor, Phoenix, AZ 85003. ... The appeal must be filed by December 15 of the year prior to the tax year - for example, an appeal of the 2011 assessment must be filed by December 15, 2010. ... ) The tax for the tax year being appealed must have been paid on time - if it becomes due while your case is pending, it must be paid promptly - and there can be no delinquent taxes for previous years still unpaid. ... Unless you filed in the Small Claims Division, you must have the summons and complaint served upon the taxing authority within 10 days of filing; this can be done by the county sheriff's office or by a registered process server. ... Once the taxing authority has received your complaint, it will investigate and get in touch with you. ... Because it receives many tax appeals at around the same time, this can take several weeks or even months, so be patient. ... If you and the taxing authority cannot reach an agreement, you must inform the judge or commissioner assigned to your case by filing a motion to set the case for trial. ... In either the tax Department or the Small Claims Division, you may represent yourself or have an attorney represent you. ... ) If your case is in the tax Court, an attorney would be advisable, as the rules of evidence and civil procedure are strictly followed. ... The taxing authority may of course present its own evidence, so be prepared to rebut it. ... If you present an appraiser's written report of the property's value, the appraiser does not have to attend the trial to testify, if you are proceeding under the small claims tax procedures. ... A small claims tax trial is informal. ... Although the Arizona Rules of Evidence govern the taking of evidence, the judge in a small claims tax case may receive any relevant evidence which the court determines to be reliable, even if the evidence would otherwise be inadmissible by strict application of the Rules of Evidence. ... How can I prove my property has been classified incorrectly?Arizona Revised Statutes, sections 42-12001 through 42-12009 describe the classes of property uses upon which tax valuation is based. ...