Case Preparation

This is only a general guide. The Arizona Tax Department cannot provide assistance or legal advice. Because the majority of cases filed in the Tax Court are property tax appeals, this guide focuses on property tax cases. 

Before filing your tax appeal, you may wish to look at other options. The county assessor may agree to an informal review, or you may file a request for a formal hearing, or you can take your case to the State or County Board of Equalization. Consult your county assessor's office for information on these options.

If you do choose to appeal in court, there are three alternatives.

• 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. Contact the Clerk of the Court in the appropriate county for information on how to file. Please note that the small claims procedure is not available if you choose this route.
• The Arizona courts have no authority over the Internal Revenue Service, so if you object to your federal tax bill, contact the IRS directly.

No matter which alternative you choose, you must begin by filing a complaint with the Clerk of the Court. (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 Tax Filing Counter in the Central Court Building, 201 West Jefferson Street, 1st Floor, Phoenix, AZ 85003. A small claims complaint can be mailed to that address; however, delivering it in person avoids any risk that it will be lost in the mail. There is a required filing fee; please consult the Clerk of the Court website for the current amount.

There are certain rules that must be strictly followed or your case will be dismissed. The appeal must be filed by December 15 of the year prior to the tax year - for example, an appeal of the 2022 assessment must be filed by December 15, 2021. (This deadline may be different if you have previously appealed to the assessor or Board of Equalization; the letter you received informing you of the decision will explain the timing of your appeal.) 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. 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 taxing authorities receive 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. (There are a few non-attorneys who have been authorized to represent clients in Small Claims Division. Ask to see the person's authorization before hiring him or her.) If your case is in the Tax Court, you may wish to hire an attorney, as the rules of evidence and civil procedure are strictly followed. In Small Claims Division, the rules are more relaxed, and you may be more comfortable handling your case yourself. Wherever your case is heard, the burden is on you to prove the assessor is wrong. You must present evidence, which can include photographs, a formal appraisal of your property, records of comparable properties nearby, and the like, to meet this burden. The taxing authority may of course present its own evidence, so be prepared to rebut it.