Fennemore Craig

Fennemore Craig is one of Arizona's oldest law firms, with a real estate and tax practice that handles property tax disputes for commercial clients, developers, and institutional property owners. The firm has the resources and regulatory relationships that smaller operations don't, including a long track record with Arizona's courts and administrative bodies that goes back decades. For complex, high-value property tax matters, that institutional depth is a meaningful asset. Their Phoenix office is the center of gravity for their real estate and tax work, drawing on attorneys who specialize in valuation law, commercial real estate, and state tax policy. Fennemore Craig isn't set up for homeowners challenging a modest residential assessment. But if you're managing a large commercial portfolio, working through a development project with assessment implications, or facing a dispute that could head toward litigation, they have the capacity and experience to handle it from initial filing all the way through trial.

Fennemore Craig's property tax practice covers the full range of commercial and industrial property disputes in Arizona. They handle formal appeals before the Maricopa County Assessor's Office and the Arizona State Board of Equalization, as well as Tax Court litigation for cases that can't be resolved administratively. Their attorneys work with income-producing properties of all types, including office buildings, industrial facilities, retail centers, hotels, and multifamily developments. Beyond appeals, they advise clients on the tax implications of acquisitions and dispositions, helping buyers and sellers understand how a transaction might affect assessed value going forward. For development projects, they work through the valuation process from ground-up construction through stabilization, a period when the county's records and the actual condition of the property are often out of sync. Their real estate and immigration law practices also intersect with property tax in specific contexts. Foreign investors acquiring Arizona commercial real estate may have questions about both the ongoing tax burden and the ownership structure that can affect it. Fennemore Craig can address those issues across practice areas without requiring the client to coordinate between multiple firms. That depth across real estate, tax, and related areas is their main differentiator.

Fennemore Craig's approach starts with a detailed review of the property's financials, comparable sales, and existing assessment. For income-producing properties, that typically means a rent roll review, operating expense analysis, and capitalization rate assessment to build the income-based valuation argument the county assessors tend to resist. From there, their attorneys prepare the formal appeal and file within Arizona's deadlines. They manage all communications with the Assessor's Office and represent the client at any required hearings. If an administrative appeal doesn't resolve the matter, they evaluate whether Tax Court is likely to produce a better outcome and advise the client accordingly. They're one of the few Arizona firms set up to litigate property tax cases through trial. Clients with large portfolios often work with them on a recurring basis, with annual appeal filings managed as part of an ongoing relationship rather than a one-off engagement.

Fennemore Craig serves commercial property owners throughout Arizona from their Phoenix headquarters, with additional offices in Tucson. Their property tax practice handles disputes across the state, including Maricopa, Pima, Pinal, Yavapai, and Coconino counties. They also represent clients with multi-state holdings who need Arizona counsel as part of a broader tax strategy. Most of their property tax clients are institutional investors, developers, or large private property owners where the size of the assessment makes a full-service law firm the right fit.