Michael G. Galloway,
Attorney at Law, PLLC

Arizona Tax home page



Arizona State Board of Equalization

Property tax appeals from Maricopa and Pima County, as well as centrally valued properties, may be appealed to the Arizona State Board of Equalization.  The regulations for the Board were originally found at Title 16, A.A.C. R16-4-101 et seq.  They were promulgated under emergency authority which has now expired, technically invalidating the regulations.   Presumably, the Board still follows the expired regulations notwithstanding their legal status.

Other Arizona counties permit appeals to go to the respective county board of supervisors acting in the capacity of a board of equalization. 

Decisions of the State Board are not published.

The valuation of tax parcels in Arizona counties are available through the respective assessor's office. Those online are:


1996-2014 Michael G. Galloway

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