Property Tax Appeals And Consultation

Arizona's Unique Property Tax Calculus

Did you know that the value of Arizona real property for tax purposes is set in the year prior to the tax year? Did you know that the full cash value, which is the market value, does not determine the tax, but the taxable value is the limited property value? And did you know that the limited property value is set by a formula (called either Rule A or Rule B) and the limited property value is not applicable?

Over Forty Years Of Property Tax Experience

James R. Nearhood has worked in the property tax arena for more than forty years. He has handled thousands of tax appeals to the Arizona Tax Court and has many reported cases at the Arizona Supreme Court and Arizona Court of Appeals. Mr. Nearhood is recognized as one of the leading experts in property tax matters in the state.

Representation In A Variety of Property Tax Matters

Mr. Nearhood represents clients in a variety of property tax matters, including:

  • Valuation and classification appeals
  • Discrimination claims
  • Exemption claims
  • Assessment error corrections
  • Tax abatement

Rule B Analysis And Consultation

The limited property value is determined each year by a mathematical formula, commonly referred to as either Rule A or Rule B. Under certain circumstances, the application of Rule B can have a catastrophic effect upon the tax assessment. Mr. Nearhood often consults with property owners, buyers, brokers and lenders in an effort to evaluate, predict, and perhaps minimize the adverse effects of a Rule B adjustment to the limited property value.

Call Nearhood Law Offices, PLC

Clients trust Nearhood Law Offices, PLC with their property tax problems because we have the expertise to resolve their property tax issues in a timely and cost-effective manner. We have been down the road many times before, so you can count on us to guide you in even the most difficult tax matters. Make an appointment for an initial consultation by calling us at 480-269-8979, or you can contact us online.