Property Tax Laws

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

Rules

The State Board of Equalization (SBOE) is required under A.R.S. § 42-16154(C) to make rules of procedure for hearings before the SBOE;

The members of the state board shall adopt administrative rules and rules of procedure for hearings before the board. The state board of equalization may adopt by reference judicial rules and rules of the state board of tax appeals to the extent that they apply to the proceedings of the state board of equalization. All hearings that are conducted before the state board, either by the board or a panel, a member or a hearing officer of the board, shall be conducted according to the rules.

Substantive Policy Statements

The Administrative Procedure Act requires the publication of substantive policy statements issued by agencies (A.R.S. § 41-1013(B)(14)).  Substantive policy statements are written expressions which inform the general public of an agency's current approach to rule or regulation practice.  Substantive policy statements are advisory only.  A substantive policy statement does not include internal procedural documents that only affect the internal procedures of the agency and does not impose additional requirements or penalties on regulated parties or include confidential information or rules made in accordance with the Arizona Administrative Procedure Act.  If you believe that a substantive policy statement does impose additional requirements or penalties on regulated parties you may petition the Agency under A.R.S. § 41-1033 for a review of the statement.