This works as long as the data to be formatted does not start on row 1 and the values in cell C2 is not the same as the value of cell C3.

So, it looks like your data and setup meet these conditions.

Select the entire range to format A3:D25 starting from cell A3.

In conditional formatting, use the "Formula Option" and use this formula:

=MOD(SUMPRODUCT(--($C$2:$C2<>$C$3:$C3)),2)

Here are the results you can expect:

 

37

AZ7

AZ

7

38

AZ8

AZ

8

38

AZ8

AZ

8

511

CA11

CA

11

547

CA47

CA

47

67

CO7

CO

7

74

CT4

CT

4

75

CT5

CT

5

1012

GA12

GA

12

102

GA2

GA

2

111

HI1

HI

1

151

IA1

IA

1

152

IA2

IA

2

153

IA3

IA

3

142

IN2

IN

2

173

KY3

KY

3

176

KY6

KY

6

176

KY6

KY

6

2110

MA10

MA

10

212

MA2

MA

2

214

MA4

MA

4

215

MA5

MA

5

216

MA6

MA

6