Steptoe & Johnson

Steptoe & Johnson is an international law firm with a well-established Phoenix office, bringing big-firm resources to clients with complex legal needs in Arizona. The firm handles patent law, general litigation, tax law, and more — and its tax practice includes property tax matters for commercial and industrial clients where the stakes justify sophisticated legal representation. For property owners dealing with high-value assessments, contentious valuation disputes, or cases that intersect with other legal matters — IP licensing, business litigation, regulatory issues — Steptoe's multidisciplinary platform is genuinely useful. This isn't a boutique firm. It's a practice that can bring attorneys with different specialties to the same problem when the situation calls for it.

Steptoe & Johnson's Phoenix tax practice handles property tax appeals and assessment reviews for commercial, industrial, and institutional property owners. The firm's approach is well-suited to complex or high-value cases where standard consulting isn't enough — contested valuations on unique properties, large commercial portfolios, industrial facilities, and special-use assets where income-approach or cost-approach methodologies require expert defense. The firm handles formal appeals before county assessors, represents clients at hearings before the Arizona State Board of Equalization, and litigates in the Tax Court of Arizona and beyond. For clients whose property tax matters intersect with business transactions, mergers, or regulatory disputes, Steptoe can coordinate across practice groups in ways that smaller firms can't. They also advise on property tax implications in real estate finance transactions, sale-leaseback structures, and REIT-related assets where the tax treatment of assessed value affects the deal economics. For clients with multi-state portfolios, Steptoe's national platform means consistent representation in jurisdictions beyond Arizona.

Steptoe & Johnson takes a structured approach that begins with a legal and factual assessment of your situation. Attorneys review the notice of value, relevant comparable data, and any prior appeal history before recommending whether to proceed. For commercial and industrial cases, they typically engage independent appraisers and economists to support the valuation argument. The firm manages all filings, correspondence, and hearing preparation, and keeps clients informed through regular updates. Negotiation with the assessor's office is pursued first, but Steptoe is fully equipped to escalate through the State Board and into Tax Court or state appellate courts if the situation warrants. For large portfolio clients, the firm can coordinate simultaneous filings across multiple properties and track deadlines centrally.

Steptoe & Johnson's Phoenix office serves clients throughout Maricopa County and across Arizona, with particular depth in handling matters that involve statewide or multi-jurisdictional issues. The firm's national presence also means they can support clients with Arizona property holdings alongside assets in other states where coordinated tax strategy is needed.