About the Tax Department

A specialized court resolving disputes that involve the imposition, assessment, and collection of a tax from Arizona, municipal sales, property, or appeals from the Property Tax Oversight Commission. The tax court is responsible for things like:

Property valuations
Property valuations
Small claims tax appeals
Small claims tax appeals
State tax disputes
State tax disputes
Municipal sales tax disputes
Municipal sales tax disputes

Get Ready for Tax Court

If you are seeking an appeal or a decision within the tax court, we can help you get prepared and know what to expect during your trial.

Latest News and Press

View All
access law library one
Grand Re-Opening: Maricopa County Juvenile Southeast Facility

November 13th, 2025

Read more
access law library one
Judge Danielle Viola Selected as Judge of the Year

October 31st, 2025

Read more
access law library one
Domestic Violence Information and Resources

October 30th, 2025

Read more

Tax Department Leadership

Hon. Erik Thorson

Presiding Judge

Luke Emerson

Department Administrator