Arizona Tax Research Association

What Arizona Tax Research Association does

Arizona Tax Research Association (ATRA) is a nonprofit, nonpartisan tax policy research and advocacy organization founded in 1940 and headquartered in Phoenix, Arizona. Operating under the tagline 'The Taxpayer's Watchdog Since 1940,' ATRA produces independent research, position papers, newsletters, and annual reference publications focused on Arizona state and local public finance, including property tax rates, sales tax rates by business category, county budgets, community college budgets, legislative tracking, and state/local debt analysis. Its core publications include the Arizona Tax Digest (2026 edition), the Property Tax Rates & Assessed Values book (described as the only such comprehensive document in Arizona), the Legislative Review, the FY 2025 County Budget Review covering all 15 Arizona counties, and the FY 2026 Community College District Budget Review.

The organization is led by President Kevin McCarthy, who has served with ATRA since 1986, supported by a small staff of approximately five employees including Vice Presidents Jennifer Stielow and Jennifer Schuldt (the latter appointed to the Arizona Debt Oversight Commission in 2010), Research Analyst Justin Olson, Senior Research Analyst Sean McCarthy, and additional staff. ATRA generates revenue through a membership-based subscription model and one-time publication sales, with pricing not publicly disclosed and invoices available for download. Distribution is conducted primarily through the arizonatax.org website, with additional reach via newsletters, an annual Outlook Conference, legislative position papers and testimony, and regular media appearances (notably on FOX 10 Phoenix).

ATRA's competitive positioning rests on 85 years of continuous operation, comprehensive proprietary databases on Arizona fiscal matters, formal inclusion on the Arizona Debt Oversight Commission, and direct engagement with the Arizona State Legislature on tax policy bills. The organization tracks and reports on key Arizona fiscal metrics, including Arizona state and local taxes exceeding $40 billion in FY 2025 and state and local debt of approximately $36.7 billion in FY 2024. Operating geographies are restricted to Arizona, and ATRA maintains an active Twitter presence (@AZTaxResearch) and YouTube channel for distribution of Outlook Conference recordings and other educational content.

Name

Arizona Tax Research Association

Legal name

Arizona Tax Research Association

Website

https://arizonatax.org

Company type

Private

Founded year

1940

Operating status

Operating

Headcount range

1–10 employees

Short description

Arizona Tax Research Association is a nonprofit, nonpartisan tax policy research and advocacy organization founded in 1940 in Phoenix, Arizona. It produces independent publications, newsletters, and position papers on Arizona state and local public finance for taxpayers, policymakers, tax professionals, and media.

Ownership category

akta.pro rank

Product category

Tax Policy Research and Advocacy

NAICS

Executive and Legislative Offices, Combined (921140)

akta.pro industry

PRIMARYBPAIABAD

State/Provincial Taxation & Revenue Administration

Business & Public Services/Public Sector & Government Administration/State/Provincial & Regional Government Administration

Keywords

• Tax policy research
• Public finance analysis
• Legislative advocacy services
• Government budget review
• Taxpayer watchdog

Headquarters

HQ city

Phoenix, AZ

HQ country

United States

HQ region

North America

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Others

Revenue model

1. Membership: ATRA operates as a nonprofit organization with membership providing primary support. The website references membership options and contact information for membership inquiries.
2. Publications and Special Reports: ATRA sells publications including the Arizona Tax Digest, Property Tax Rates & Assessed Values books, Legislative Reviews, County Budget Reviews, Community College Budget Reviews, and Understanding Arizona Property Taxes. Invoice files are available for download, indicating paid publications.

Pricing tiers

Go-to-market motion1 record

Distribution channels1 record

Marketing channels6 records

Core offering

ATRA produces independent, nonpartisan research and analysis on Arizona state and local taxation, government budgets, public debt, and pension liabilities. Its paid and member-supported offerings include annual reference books (Arizona Tax Digest, Property Tax Rates & Assessed Values, Legislative Review), periodic newsletters, county and community college budget reviews, special reports, position papers on pending legislation, and sales tax rate guides, complemented by direct legislative advocacy and an annual Outlook Conference.

Product overview

The Arizona Tax Research Association (ATRA) is a nonprofit, nonpartisan research organization serving as 'The Taxpayer's Watchdog Since 1940.' ATRA provides a comprehensive portfolio of research publications and advocacy services focused on Arizona public finance and tax policy. The core offerings include periodic newsletters with legislative updates, annual reference publications (Arizona Tax Digest, Property Tax Rates & Assessed Values, Legislative Review), periodic budget reviews for counties and community colleges, special reports on specific tax issues, position papers on pending legislation, and sales tax rate guides by business sector. These products work together to provide taxpayers, policymakers, and businesses with independent analysis of Arizona's state and local tax systems.

Differentiator

Problem solved

Functional benefit

Products and services

• ATRA Newsletters Monthly and periodic newsletters covering Arizona tax policy, legislative updates, budget analyses, and state and local tax developments for Arizona taxpayers, policymakers, and tax practitioners.
• Arizona Tax Digest Annual reference publication providing key information on Arizona's state and local tax systems for taxpayers, tax practitioners, and interested parties.
• Property Tax Rates & Assessed Values Annual comprehensive document containing all Arizona property tax rates and assessed values by jurisdiction, described as the ONLY such document in Arizona, for use by tax practitioners, assessors, and property owners.
• Legislative Review Annual publication covering highlights of the Arizona legislative session and summarizing bills tracked by ATRA for policymakers, lobbyists, and tax practitioners.
• FY 2025 County Budget Review Annual review of Arizona's 15 county budgets ensuring compliance with budget and tax laws, compiled during meetings between ATRA staff and county officials, for policymakers, county officials, and taxpayers.
• FY 2026 Community College District Budget Review Annual overview of Arizona's Community College District budgets for fiscal year 2026, for policymakers, district officials, and education finance stakeholders.
• Understanding Arizona Property Taxes Educational pamphlet prepared to assist citizens in understanding Arizona's property tax system.
• Sales Tax Rates Publications Detailed sales tax rate information by business category including Lodging, Prime Contracting, Restaurant, Retail, Telecommunications, Use, Utility, and three-decade comparisons, for Arizona businesses and tax practitioners.
• Special Reports In-depth research reports on specific Arizona tax policy issues including Invest in Ed analysis, PSPRS unfunded liabilities, and tax increment financing, for policymakers and informed citizens.
• Position Papers Formal stance statements on pending Arizona legislation including support or opposition positions on specific bills related to tax policy, sales taxes, and property taxes, for legislators, lobbyists, and the public.
• ATRA Annual Outlook Conference and Events Educational events including the annual Outlook Conference, legislative programs, and award ceremonies such as the ATRA 80th Anniversary, for members, policymakers, and engaged citizens.

Quantifiable outcome

• Arizona State & Local Taxes topped $40 Billion in FY 2025
• +1 more outcomes

Named customers4 records

Segments3 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Scale indicators3 records

Recent moves5 records

Expansion highlights4 records

Direct peers

• Florida TaxWatch: Independent, nonpartisan Florida taxpayer research institute that produces budget analyses, tax research reports, and policy briefs for the state legislature. Closest direct functional peer to ATRA, operating the same 'taxpayer watchdog' model at the state level.
• Texas Taxpayers and Research Association: Nonprofit Texas association that analyzes state and local taxation, public finance, and government spending. Mirrors ATRA's membership-supported research-and-advocacy model in another large state.
• California Taxpayers Association (CalTax): California-based nonprofit association advocating for sound tax policy and providing legislative tracking and budget analysis. Another state-level taxpayer association with overlapping research and advocacy mission.
• Citizens Budget Commission (New York): Nonpartisan New York civic organization that analyzes state and city budget and tax policy and produces recurring research reports. Closely comparable in mission, output, and nonprofit funding model to ATRA.

Broad incumbents

• National Taxpayers Union: National taxpayer advocacy organization with both federal and state-level lobbying and research functions. Shares ATRA's taxpayer-advocate stance but at the federal level rather than Arizona-specific.
• Tax Foundation: National tax policy research organization that produces federal and state-level tax analysis, including state tax competitiveness rankings. Comparable research methodology and policy focus, but operates nationally and does not specialize in Arizona.
• Taxpayers for Common Sense: Independent budget watchdog focused on federal spending and tax policy. Operates with a similar nonpartisan research-and-advocacy posture, but nationally scoped rather than Arizona-focused.

Regional players

• Goldwater Institute: Arizona-based public policy research and litigation organization covering tax policy, school choice, and government spending. Shares geography and policy domain with ATRA, but pursues litigation and advocacy rather than taxpayer publications.

Others

• Pew Charitable Trusts - State Fiscal Health: National research organization that publishes state budget, debt, and pension analysis, including reports on Arizona state and local debt. Methodologically adjacent to ATRA's county and state budget reviews but with a national rather than state-specific scope.
• Council on State Taxation (COST): Trade association representing multistate and multinational businesses on state and local tax policy. ATRA engages COST figures (e.g., Fred Nicely) at its Outlook Conference and shares overlapping policy expertise on Arizona tax conformity.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat4 records

Key risks5 records

Key highlights6 records

Customer concentration

• Xtwitter.com/AZTaxResearch
• YouTubeyoutube.com/watch?v=GWXAO6kSRak
• LinkedInlinkedin.com/company/arizona-tax-research

Revenue estimate

Valuation estimate

Number of profiles

Profiles7 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Arizona Tax Research Association