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.

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Tax Department Leadership

Hon. Erik Thorson

Presiding Judge

Luke Emerson

Department Administrator