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Arizona Board of Tax Appeals Arizona's Official Web Site

Board of Tax Appeals Building

Phone: (602) 364-1102
Fax: (602) 364-1306
100 N. 15th Ave., Suite 140
Phoenix, Arizona 85007


Welcome to the Arizona Board of Tax Appeals Website. The site is designed to provide the public with easy access to forms, decisions and general information on the Board and its appeals process. .

Who We Are

The Board is an independent quasi-judicial entity that comprises three public members who are appointed to their positions by the governor based on their knowledge and experience.

What We Do

The Board hears and decides appeals filed by taxpayers who have received adverse decisions from the Arizona Department of Revenue and/or the Office of Administrative Hearings concerning income, transaction privilege, sales, use, luxury and estate tax. The Board also resolves jurisdictional disputes between municipalities regarding the imposition of transaction privilege or use tax.

Our Goal

The efficient and expeditious processing of appeals remains the Arizona Board of Tax Appeals top priority.