Frequently Asked Questions

The Board of Tax Appeals is located northeast of Wesley Bolin Plaza in the ADOA building, the address is 100 N. 15th Ave. Suite 140, Phoenix, AZ 85007. Click on the map item on the menu for details.

Where can I find prior Board decisions?

You can click on the Decisions item on the menu for decisions from the year 2000 to present. Decisions prior to 2000 may be requested by contacting our office.

Do I have to appear at a hearing to have my appeal decided?

The Board shall schedule a hearing at the written request of either party. Either party may waive appearance at an Oral Hearing in writing. If a hearing is not requested, the Board shall consider the appeal submitted for decision based on the record.

Do I need an attorney to represent me?

A person representing his/her own individual interest may represent themselves before the Board.

A person presenting a partnership of which he/she is a partner may represent themselves before the Board.

Corporate taxpayers must be represented by an Attorney authorized to practice law in the State of Arizona if the amount in dispute is more than $25,000.

Who shall sign the Notice of Appeal?

The Notice of Appeal shall be signed by:

A person representing his/her own individual interest.

A person representing a partnership of which he/she is a partner.

An attorney authorized to practice law in the State of Arizona.*

A certified public accountant or an enrolled agent, if the amount in dispute is less than $25,000.*

*If the Notice of Appeal is signed by an attorney, certified public accountant, or enrolled agent, a Power of Attorney form must be completed. A corporate officer may not represent a corporate taxpayer before the Board.

How do I file and appeal?

To file an appeal contact our office for the necessary forms and instructions to complete or click on the Appeals Forms and Instructions item on the menu to download the forms. The original signed notice of appeal and 6 copies must be mailed or delivered to the Board’s office.

Why does the Board need six copies of taxpayer’s paperwork?

The Board needs six copies of all paperwork to distribute to members of the Board, the Attorney General’s office and for the office file.

Frequently Asked Questions

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