What This Statute Says
A.R.S. § 42-11006 forbids courts from issuing injunctions, mandamus, or any other process to prevent or delay the collection of a property tax. The remedy is always the pay-and-refund procedure under § 42-11005.
A court may not issue an injunction, writ of mandamus or any other extraordinary writ in any action or proceeding against the state, a county or municipality or a state, county or municipal officer to prevent or enjoin:
A.R.S. § 42-11006Arizona shuts off equitable relief in property tax cases. A court cannot pause a tax sale, freeze a collection notice, or order the treasurer to stop billing. The legislature has chosen one channel, pay the tax and sue for the refund, and closed every other door.
For estate executors and trustees, this rule is important when a property tax bill looks wrong on a recently inherited home. The fiduciary cannot run to court for an emergency order. They have to pay, then dispute.
When This Statute Comes Into Play
This statute typically becomes relevant in three situations. A property owner is reviewing an annual tax bill. An estate is being administered and the personal representative has to address ongoing property tax obligations. Or a charitable or nonprofit organization is claiming or maintaining an exemption. The statute is part of a larger framework in chapter 11 of title 42 and operates alongside the related sections cross-linked below.
What This Means for Arizona Families
Most families never think about Arizona property tax statutes until they are sitting at a closing table on an inherited home, reviewing an unexpected tax bill, or trying to claim an exemption for a surviving spouse. When that moment arrives, the rules in chapter 11 of title 42 are the framework you are working inside.
If you are holding real property in a revocable living trust, the trust structure does not by itself remove the property from the tax rolls. The exemption has to come from a specific statute. Our FAQ on what to do with property you inherit in Arizona covers the immediate practical questions, and our FAQ on probate timelines covers how a contested or stalled administration can affect tax filings and exemptions.
If you are administering an estate, the personal representative has a duty to keep property taxes current, to claim available exemptions where appropriate, and to maintain documentation in case the assessor reviews a claim later. Calendar the February exemption filing window each year for any property where a widow, widower, or disability exemption applies. Once the deadline passes, the saving for that year is usually lost.