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 Consitution

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Arizona Revised Statutes

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Arizona Revized 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

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