Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-11002 (2026)

Property subject to taxation

✓ current as of May 2026
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All property in this state is subject to taxation except as provided in article IX, Constitution of Arizona, and article 3 of this chapter.

Notes of Decisions
Cited in 9 cases (3 in the last 5 years), 2008–2024 · leading case: Calpine Constr. Fin. Co. v. Arizona Depatment of Revenue, 211 P.3d 1228 (Ariz. Ct. App. 2009).
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Calpine Constr. Fin. Co. v. Arizona Depatment of Revenue, 211 P.3d 1228 (Ariz. Ct. App. 2009). · cites it 2× “In 2000, however, the Legislature specifically provided that the Department must centrally value electrical generation facilities operating-in Arizona.”
Solarcity Corp. v. Ariz. Dep't of Revenue, 413 P.3d 678 (Ariz. 2018). · cites it 2× “9, § 2 (13); A.R.S. § 42-11002. 1 Property is valued for tax purposes either "centrally" by the Arizona Department of Revenue ("ADOR") or "locally" by county assessors.”
Sw. Airlines Co. v. Arizona Dep't of Revenue, 175 P.3d 700 (Ariz. Ct. App. 2008). · cites it 2× “9, § 2(13); see also A.R.S. § 42-11002 (2006) (“All property in this state is subject to taxation except as provided in article IX, Constitution of Arizona, and article 3 of this chapter.”
Roi v. Ford, 437 P.3d 890 (Ariz. Ct. App. 2019). · cites it 2× “9, § 2(13); A.R.S. § 42-11002. Because exemptions represent a departure from the general rule that all taxpayers should share the common burden of taxation, statutes granting exemptions are strictly construed, albeit not so strictly as to destroy the legislative purpose…”
Hub Props. Trust v. Maricopa Cnty., 358 P.3d 592 (Ariz. Ct. App. 2015). · cites it 2× “See A.R.S. § 42-11002. Such an exemption applies to federal, state, county, and municipal property.”
South Point Energy Ctr. LLC v. Ador (Ariz. 2022). · cites it 2× “9, § 2(13) (“All property in the state not exempt under the laws of the United States or under this constitution or exempt by law under the provisions of this section shall be subject to taxation to be ascertained as provided by law.”
Mesquite v. Ador (Ariz. 2024). · cites it 2× “9, § 2(A); see also A.R.S. § 42-11002 (“All property in this state is subject to taxation except as provided in article IX, Constitution of Arizona, and article 3 of this chapter.”
Hub v. maricopa/ador (Ariz. Ct. App. 2015). · cites it 2× “See A.R.S. § 42-11002. Such an exemption applies to federal, state, county, and municipal property.”
South Point v. Ador (Ariz. Ct. App. 2024). “9, § 2(13) (“All property in the state not exempt under the laws of the United States or under this constitution or exempt by law under the provisions of this section shall be subject to taxation to be ascertained as provided by law.”
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