Frazer Ryan Goldberg & Arnold

Frazer Ryan Goldberg & Arnold is a Phoenix-based firm with a practice that spans business law, estate planning, and tax matters, including property tax assessment challenges. The firm has been around long enough to have a real track record across Arizona's economic cycles, which means they've handled appeals during both market booms and downturns when assessments tend to lag or overshoot actual values. The property tax side of the practice draws on the firm's broader real estate and tax expertise. Clients typically come to them because they need an attorney who understands the full picture, not just the narrow mechanics of an appeal filing. For business owners dealing with commercial property assessments alongside entity structuring or succession questions, the cross-disciplinary depth matters. The firm handles Phoenix metro properties with a working knowledge of how local assessors operate.

Frazer Ryan Goldberg & Arnold handles property tax assessment appeals as part of a broader tax and real estate practice. For property tax matters specifically, they assist clients with informal assessment reviews, formal appeals to the Maricopa County Assessor, State Board of Equalization proceedings, and Arizona Tax Court litigation when needed. They work with both residential and commercial property owners. On the commercial side, they're experienced with income-approach challenges where the assessor's assumed rents, vacancy rates, or capitalization rates don't reflect actual market conditions. They also handle cost-approach disputes for specialized properties like manufacturing facilities or properties with significant improvements. Beyond active appeals, the firm reviews assessments at the time of purchase or refinancing, helping buyers understand whether an inherited assessment is defensible or ripe for challenge. They track appeal deadlines and handle all procedural filings. For clients with estate or trust-held properties, they integrate assessment review with broader wealth planning to make sure the tax treatment is consistent across strategies.

The firm starts with a consultation to understand the property, the current assessment, and any prior appeal history. They review the assessor's methodology and compare it against available market data to form an initial view on whether there's a viable challenge. If the case looks promising, they file the appropriate paperwork and handle all correspondence. They gather supporting evidence, which may include comparable sales analysis, income and expense data, or third-party appraisal reports. They represent clients at informal hearings and, if needed, escalate through the formal appeal process. Clients are kept informed at each decision point, including whether to accept a partial settlement or push to the next level. The firm gives candid advice on the economics at each stage rather than defaulting to continued pursuit regardless of likely outcome. The goal is a result that makes financial sense, not just a legal win.

Frazer Ryan Goldberg & Arnold serves clients primarily in Phoenix and across Maricopa County, including Scottsdale, Tempe, Mesa, Chandler, and Glendale. The firm also handles matters in other Arizona counties for existing clients with properties outside the metro area.