Property Tax Laws | Arizona State Board of Equalization

The majority of Arizona laws regarding property valuation and appeals are listed in the Arizona State Constitution and the Arizona Revised Statutes:

Arizona State Constitution

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Arizona Revised Statutes

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Arizona Revised Statutes

Statutes are laws passed by the Arizona Legislature. The majority of statutes relating to property tax are referenced in Title 42 Taxation

Chapter 11 - Property Tax
Chapter 12 - Property Classification
Chapter 13 - Valuation of Locally Assessed Property
Chapter 14 - Valuation of Centrally Assessed Property
Chapter 15 - Assessment Process
Chapter 16 - Property Tax Appeals and Reviews
Chapter 19 - Personal Property

Title 42 Cross Reference (Codification)

Circa 1995 to 1997, Title 42 was reorganized and renumbered. Cross referencing from the old to the new sections is frequently required. Below is a disposition table For old title 42 statutes:

Old Statutes	New Statutes
42-101	42-1001
42-102	42-1002
42-103	42-1003
42-104	42-1004
42-105	42-1005
42-106	42-1006
42-107	42-1007
42-108	42-2001, 42-2002, 42-2003, 42-2004
42-109	42-2151, 42-2152, 42-2153, 42-2154
42-110	42-1008
42-141	42-11051, 42-11052, 42-11053, 42-11054, 42-13002, 42-13004, 42-13005, 42-13101, 42-13257, 42-16157, 42-16206
42-142	42-13006, 42-13007
42-143	42-14053, 42-14054, 42-14102, 42-14104
42-144	42-14151, 42-14153, 42-14201, 42-14203
42-144.01	42-14204
42-144.02	42-14154
42-144.03	42-14501, 42-14502, 42-14503
42-145	42-14002, 42-14003, 42-14004, 42-14005, 42-16158, 42-16204
42-146	42-13151, 42-13152, 42-13153, 42-13154
42-147	42-13201, 42-13202, 42-13203, 42-13204, 42-13205, 42-13206, 42-13207
42-147.01	42-13103
42-148	42-11056
42-150	42-13251, 42-13252, 42-13253, 42-13254, 42-13255, 42-13256, 42-16159
42-151	42-13004
42-152	42-11055
42-153	42-14052, 42-14152, 42-14202
42-161	42-12101
42-162	42-12001, 42-12002, 42-12003, 42-12004, 42-12005, 42-12006, 42-12007, 42-12008,
42-162	42-12009, 42-12010, 42-12011, 42-12051
42-162.01	42-12051
42-163	42-12052, 42-12053
42-163.01	42-12052
42-164	42-12102, 42-12103, 42-12104, 42-12105, 42-12106
42-165	42-12107
42-166	42-12108
42-167	42-12151, 42-12152, 42-12153, 42-12154, 42-12155, 42-12156, 42-12157, 42-12158
42-169	42-12159
42-172.01	42-16152, 42-16153, 42-16155, 42-16156
42-172.02	42-16154, 42-16156, 42-16161, 42-16164, 42-16165, 42-16168
42-173	42-16159, 16160
42-174.01	42-16162, 42-16163
42-175	42-16166
42-176	42-16168, 42-16169, 42-16203
42-177	42-16207, 42-16208, 42-16209, 42-16210, 42-16211
42-178	42-16207, 42-16212, 42-16213, 42-16214, 42-16215
42-179	42-16251
42-179.01	42-16252
42-179.02	42-16253
42-179.03	42-16254
42-179.04	42-16255
42-179.05	42-16256
42-179.06	42-16257
42-181	42-1051
42-182	42-1052
42-183	42-1053
42-201	42-11001
42-201.01	42-17152
42-201.02	42-13301, 42-13302, 42-13303, 42-13304
42-202	42-11002, 42-11003
42-203	42-17154
42-204	42-11004, 42-11005, 42-11006, 42-15104
42-204.01	42-18061
42-205	42-11007, 42-11008
42-221	42-13001, 42-13003, 42-13051, 42-13052, 42-13053, 42-15101, 42-15102, 42-15103, 42-16001, 42-16051, 42-16052, 42-16053, 42-16054, 42-16055, 42-16056
42-221.01	42-15105, 42-16105, 42-16108,42-16157, 42-16165, 42-16205
42-221.02	42-11009
42-221.03	42-15057
42-222	42-15052, 42-15055, 42-15057
42-223	42-15053, 42-15055, 42-15056
42-224	42-15053
42-226	42-15056
42-227	42-15001, 42-15002, 42-15003, 42-15004, 42-15005, 42-15006, 42-15007, 42-15008, 42-15009, 42-15010, 42-15011, 42-15012
42-227.01	42-14101
42-227.02	42-14105
42-227.03	42-14103
42-227.04	42-14106
42-229	42-15058
42-230	42-15059
42-231	42-15060
42-232	42-15061
42-233	42-15062
42-234	42-13104, 42-15063, 42-18058
42-235	42-15064
42-235.01	42-15065
42-235.02	42-13054
42-235.03	42-13055
42-235.04	42-15066
42-236	42-15054
42-238	35-451, 42-15151, 42-15152
42-239	42-15153, 42-15154
42-240	42-15154
42-241	42-16102, 42-16103, 42-16104, 42-16105
42-241.01	42-16002, 42-16055, 42-16105, 42-16106, 42-16107, 42-16108, 42-16109, 42-16111, 42-16202
42-244	42-16106, 42-16109
42-245	42-16003, 42-16110, 42-16202, 42-16215
42-246	42-16201
42-247	42-16003
42-248	42-15155, 42-15156
42-250	42-16110, 42-16167
42-251	42-15157
42-252	42-15055
42-253	42-15051
42-254	42-12055
42-255	42-17154
42-256	42-12054
42-257	42-15251, 42-15252 42-15253, 42-15254
42-271	42-11002, 42-11101, 42-11102, 42-11103, 42-11104, 42-11105, 42-11106, 42-11107, 42-11108, 42-11109, 42-11110, 42-11111, 42-11112, 42-11113, 42-11114, 42-11115, 42-11116, 42-11117, 42-11118, 42-11119, 42-11120, 42-11121, 42-11122, 42-11123, 42-11154, 42-11155
42-271.01	42-11124
42-272	42-11151
42-274	42-11109, 42-11152
42-274.01	42-11125, 42-11126
42-275	42-11152, 42-11153
42-277	42-11102, 42-11103
42-278	42-11111
42-279	42-11111
42-280	42-11127
42-301	42-17051, 42-17052, 42-17055, 42-17056, 42-17057, 42-17058, 42-17201, 42-17202
42-301.01	42-17203
42-301.03	42-17201
42-302	42-17101, 42-17102, 42-17103
42-303	42-17104, 42-17105, 42-17106
42-303.01	42-17107
42-303.02	42-17108
42-303.03	42-17109
42-304	42-17005, 42-17054, 42-17055, 42-17151
42-304.01	42-17053
42-306	42-17002, 42-17003
42-307	42-17004, 42-17005
42-309	42-17152
42-310	42-18003
42-311	42-18004
42-312	42-17153, 42-17154
42-313	42-17110
42-321	42-17301
42-321.01	42-17302
42-321.02	42-17303
42-321.03	42-17304
42-321.04	42-17305
42-321.05	42-17306
42-321.06	42-17307
42-321.07	42-17308
42-321.08	42-17309

42-321.09	42-17310
42-321.10	42-17311
42-321.11	42-17312
42-321.12	42-17313
42-341	42-18001
42-342	42-18003, 42-18051, 42-18052, 42-18053
42-343	42-16258
42-344	42-18055
42-344.01	42-18055
42-345	42-18056
42-346	42-18057
42-347	42-18059, 42-18060
42-348	42-18401
42-349	42-18402
42-350	42-18403
42-351	42-18002
42-352	42-18002
42-354	13-2410
42-381	42-18052, 42-18101
42-384	42-18053, 42-18102
42-385	42-18103
42-386	42-18104, 42-18105
42-387	42-18106, 42-18108
42-388	42-18106, 42-18109
42-389	42-18107, 42-18110, 42-18111
42-390	42-18111, 42-18112, 42-18113, 42-18115, 42-18204, 42-18258
42-391	42-18112
42-392	42-18111
42-393	42-18113, 42-18114
42-394	42-18116
42-395	42-18118
42-396	42-18118
42-397	42-18117
42-399	42-18120
42-400	42-18121
42-401	42-18122
42-402	42-18123
42-403	42-18124
42-404	42-18125
42-406	42-18126
42-407	42-18119
42-421	42-18151, 42-18152, 42-18153
42-422	42-18151, 42-18203
42-423	42-18154
42-424	42-18154
42-426	42-18151
42-427	42-18155
42-451	42-18201, 42-18202, 42-18203
42-452	42-18204
42-453	42-18205
42-454	42-18206, 42-18207
42-461	42-18251, 42-18252, 42-18255
42-462	42-18253, 42-18254
42-463	42-18255, 42-18256
42-464	42-18257, 42-18258
42-471	42-18301, 42-18302
42-472	42-18303
42-473	42-18304
42-482	42-17251
42-483	42-17257
42-484	42-17252
42-485	42-17253
42-486	42-17254
42-487	42-17255
42-488	42-17256
42-489	42-19105
42-501	42-18054
42-502	42-18054
42-521	42-18351, 42-18352, 42-18353
42-601	42-19001, 42-19002
42-601.01	42-19005, 42-19103
42-601.02	42-19102
42-602	42-11102, 42-19003
42-603	42-19004
42-604	42-19006, 42-19051, 42-19052
42-605	42-19007
42-606	42-19053
42-607	42-15056, 42-19101
42-608	42-19104
42-609	42-19106
42-610	42-19107, 42-19155
42-611	42-19108
42-612	42-19108, 42-19109
42-613	42-19108, 42-19111, 42-19110
42-614	42-19109, 42-19112, 42-19113, 42-19114
42-615	42-19109, 42-19115
42-616	42-19117, 42-19118
42-617	42-19008
42-631	42-11128
42-632	42-11128
42-634	42-11128
42-640	42-15202
42-641	28-2063, 42-15201, 42-19151
42-641.01	42-15203, 42-15204, 42-15205
42-642	42-19152, 42-19153
42-643	28-2063, 42-15203
42-644	42-19154
42-645	42-19156
42-646	42-19157, 42-19159
42-647	42-19160
42-648	42-18404, 42-19116
42-701	42-14251
42-702	42-14252
42-703	42-14253
42-704	42-14254
42-705	42-14255
42-706	42-14256
42-707	42-14257
42-741	42-14301
42-742	42-14302
42-743	42-14303
42-744	42-14304
42-745	42-14305, 42-14306
42-745.01	42-14307
42-746	42-14308
42-747	42-14308, 42-14309
42-748	42-14304
42-761	42-14352
42-762	42-14354, 42-14355, 42-14356
42-763	42-14357
42-764	42-14358
42-768	42-14353
42-791	42-14401
42-792	42-14402
42-793	42-14402, 42-14403
42-793.01	42-14403
42-794	42-14404
42-795	42-14402
42-901	6-1501
42-902	6-1502
42-1601	11-1131
42-1602	11-1136
42-1611	11-1132, 11-1137
42-1612	11-1133, 11-1135, 11-1137
42-1613	11-1132
42-1614	11-1134
42-1615	42-13102