California Supreme Court Issues Landmark Ruling on Taxation of Intangibles

Mooney, Wright & Moore (“MWM”) was successful in representing Elk Hills Power, LLC (“Elk Hills”) in a significant property tax case that culminated in a favorable opinion by the California Supreme Court that was issued [...]

The Maricopa County Assessor has Published 2014 Real Property Valuation Notices

The Maricopa County Assessor’s office issued its initial 2014 valuation notices at the end of February. If you wish to file a 2014 administrative appeal on your Maricopa County real property, you must file a [...]

Maricopa County Assessor’s 2014 Valuation Overview

On February 27, 2013, the Maricopa County Assessor held its annual Tax Agent Meeting.  At the Meeting, the Assessor’s office presented a “2014 Valuation Overview,” which detailed fluctuations in value by property type for tax year [...]

Tax Year 2014 Notices Are Coming Soon

As noted in our last blog, the passage of Proposition 117 will alter the way the Maricopa County Assessor determines your property’s assessed value.  Beginning in tax year 2015, your limited property value (“LPV”) will [...]

Arizona Property Tax Assessed Valuation Amendment (Proposition 117)

On November 6, 2012, voters approved an amendment to the Arizona Constitution known as the Arizona Property Tax Assessed Valuation Amendment, or Proposition 117.  The formal title of the measure was Senate Concurrent Resolution (“SCR”) [...]

The Maricopa County Assessor has Published 2013 Real Property Valuation Notices

The Maricopa County Assessor’s office issued its initial 2013 valuation notices in February.  If you wish to file a 2013 administrative appeal on your Maricopa County real property, you must file a petition for review [...]

2012 Property Tax Appeal Deadline is Fast Approaching

With few exceptions, the deadline in Arizona to challenge directly in the Tax Court the 2012 valuation or classification of your property is Thursday, December 15, 2011. If you filed an administrative appeal with the [...]

First-half 2011 Property Tax Payments Due No Later Than Tuesday, Nov. 1, 2011

Please remember that the first-half of your 2011 property taxes must be paid by November 1, 2011, to be timely.  Delinquent tax payments may result in severe consequences for maintaining pending appeals and settlements, as [...]

2012 Administrative Appeals

If you have filed an administrative appeal for tax year 2012, please take all necessary actions by the deadlines set forth in the Assessor’s decision.  Please remember that deadlines run from the date of the [...]

Maricopa County Assessor Declares Double-Digit Declines for 2012

On February 25, 2011, the Maricopa County Assessor issued a press release asserting that all types of property in Maricopa County will see double-digit declines in value for the 2012 tax year. Read the entire press release [...]