Fennemore Craig, P.C.

Fennemore Craig is one of the oldest and most established law firms in Arizona, with a Tucson office that handles complex real estate, estate planning, and tax matters. Their property tax practice sits at the intersection of real estate law and tax law, which is exactly where many of the most valuable appeals originate. They bring institutional depth and statewide relationships that smaller firms can't match. The firm is best suited for commercial property owners, institutional investors, estate administrators, and developers facing significant tax exposure. If you own a shopping center, an office building, a hotel, or a large residential portfolio, Fennemore Craig has the resources to build a comprehensive valuation case and see it through every stage of the Arizona appeals process, including Tax Court.

Fennemore Craig's property tax practice covers assessment appeals for all property types, with particular strength in commercial, industrial, and high-value residential matters. They coordinate with certified appraisers, real estate economists, and market analysts to build defensible valuations across income, cost, and sales comparison approaches. For estate planning clients, the firm integrates property tax planning with broader estate strategy. When real property is a significant estate asset, the assessed value affects both ongoing tax costs and transfer planning. They can structure ownership in ways that preserve eligibility for favorable tax treatment and minimize the valuation events that trigger reassessment. On the real estate side, they advise on property classification issues, special assessment disputes, and the tax implications of acquisitions and dispositions. They also represent clients in appeals involving the Maricopa County Assessor's office and statewide matters before the State Board of Equalization. For large commercial matters, they routinely work alongside economic consultants and have the appellate capability to take cases to the Arizona Supreme Court when controlling legal questions are at stake.

For commercial matters, Fennemore Craig typically begins with an engagement scoping session to understand the property type, current assessment, ownership structure, and what the client's realistic savings target looks like. This informs whether a full appraisal is warranted and what valuation approach will be most persuasive. Once engaged, the legal team coordinates all filings and manages the relationship with appraisers and economic consultants. They prepare detailed valuation briefs and handle county-level hearings with experienced commercial litigation attorneys who know how to present technical appraisal evidence effectively. For estate and trust matters involving real property, the process is integrated into the broader estate administration or planning engagement. Property tax implications are addressed alongside income tax, transfer tax, and ownership structuring considerations. Communication throughout is detailed and regular, appropriate for the complexity and dollar amounts typically involved.

Fennemore Craig's Tucson office serves clients throughout southern Arizona, including Pima, Santa Cruz, Cochise, and Pinal counties. For commercial and institutional clients with Arizona-wide portfolios, they coordinate across their Phoenix, Nogales, and Reno offices. They're one of the few firms in the state with the capacity to manage multi-county commercial assessment campaigns in a single coordinated engagement.