Paul A. Liberatore, ESQ.

Paul was born and raised in Arizona. After graduating from Purdue University with a degree in Aeronautical Engineering Technology, he came home to pursue a career as a commercial pilot. However, after flying professionally for a few years Paul realized that he had a passion for real estate and the law. Paul focuses his practice on business law, estate planning, and real estate with an emphasis on property tax consulting and litigation. For over twelve years, Paul was the Vice President and Senior Property Tax Consultant with the consulting firm of Anthony Liberatore Associates. Paul earned his law degree from the Phoenix School of Law. He currently represents clients in all phases of state and local tax controversies, from administrative appeals to tax court litigation. Paul also has extensive experience in personal property tax audits, exemptions, and agricultural property tax issues. In his free time Paul enjoys golfing, coaching little league and soccer, and volunteering with Wills for Heroes and the Knights of Columbus.


  • Represented investors in the purchase of a $4 million cattle ranch in Arizona which involved facilitating a 1031 exchange.
  • Developed a mapping system for Arizona’s wine country that incorporated aerial and USGS soil maps that was used to locate, buy, split, and sell raw land that later became vineyards.
  • Provided counsel regarding Unites States Export laws and regulations (ITAR, EAR, OFAC), and drafted over $500,000,000 in Export Licenses and Agreements for a Fortune 50 Aerospace Corporation.
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