The Tax Court, established in 1988, has jurisdiction over all questions of law and fact relating to disputes involving the imposition, assessment or collection of Arizona taxes. Although the Tax Court is a department of the Superior Court in Maricopa County, it handles cases across the state.
A taxpayer may choose to use the small claims division of the Tax Court for certain cases. The small claims division hears disputes concerning the valuation or classification of class five property (your home), or where the full cash value of all real and personal property does not exceed $300,000. In addition, the small claims division judges hear all tax cases in which the amount of taxes, interest at the time of assessment, and penalties is less than $5,000. There is no right to appeal the decision of the Tax Court’s small claims division.
Basic Information on Case Preparation for the Arizona Tax Court