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 Tax 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 you prepare for your trial day.

Arizona Tax Department FAQ

General information for Arizona Tax Department cases. 


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.R.S. § 42-2077(D). 

Tax Presiding Judge
Sara J. Agne

Luke Emerson
Tax Administrator
Contact the Tax Department

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