Gila County Property Tax Appeal, Arizona

Travis BunnTravis Bunn·Updated July 24, 2026

Gila County is located in central Arizona with Globe as the county seat and Payson as the largest town. The county has a population of approximately 53,272 (2020 census) and includes major communities such as Globe, Payson, Miami, Star Valley, and Hayden. With a median home value of $247,000 and an effective property tax rate of 0.54%, Gila County homeowners pay a median annual property tax bill of $1,331, which is significantly below the national median of $2,400. The county's tax rate is slightly higher than Arizona's state average of 0.52% but well below the national average of 0.91%, making it an attractive area for homeowners seeking relatively low property tax burdens.

Notable cities: Globe, Payson, Miami, Star Valley, Hayden

Median Home

$247,000

Tax Rate

0.54%

Annual Tax

$1,331

Population

53,272

On the typical Gila County home, valued near $247,000 at the county’s effective tax rate of 0.54%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: 60 days from the Notice of Value mail date (typically April 21, 2026 for notices mailed in February)

You must file your appeal within 60 days of the date your Notice of Value was mailed by the Gila County Assessor. The exact deadline is printed in the upper right-hand corner of your Notice of Value card. Since notices are mailed before March 1 each year, the typical appeal deadline falls in late April or early May. For 2026, the deadline is April 21, 2026. This is a statutory deadline that cannot be extended by the Assessor or Board of Supervisors. If you miss this deadline, you can still file directly with Arizona Tax Court before December 15 of the valuation year.

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How Gila County Assesses Property

10%of market value

Assessed by: Gila County Assessor's Office

Assessment cycle: annual

Notices typically mailed: February

In Arizona, property taxes are calculated using the Limited Property Value (LPV), which is capped at 5% annual growth. For residential properties in Gila County, the assessed value is calculated by multiplying the LPV by a 10% assessment ratio. For example, if your home's market value is $247,000 (the county median), and your LPV is at or near that amount, your assessed value would be $24,700 (10% of $247,000). At Gila County's effective tax rate of 0.54%, this would result in approximately $1,334 in annual property taxes. This assessment ratio system helps stabilize tax bills even when market values rise sharply.

The Appeal Process

Appeals are heard by the Gila County Board of Equalization / Arizona Tax Court. After filing with the Board of Equalization, you will receive a notice with the hearing date, time, and location. The hearing is conducted by a Hearing Officer on behalf of the Board of Equalization, where you present your evidence and the Assessor presents their valuation methodology.

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Step 1: Review your Notice of Value received in February. Check the Full Cash Value and Limited Property Value printed on the card. Note the appeal deadline printed in the upper right-hand corner (60 days from mail date, typically April 21, 2026).

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Step 2: Obtain Form 82130R (Residential Petition for Review of Valuation) from the Gila County Assessor's website at gilacountyaz.gov, by calling 928-402-8714, emailing [email protected], or picking up a copy at the Globe or Payson office. Gather evidence including comparable sales data, photos of property condition issues, repair estimates, and recent appraisals.

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Step 3: Complete Form 82130R with your parcel number, property details, and the value you believe is correct. Include supporting documentation. Mail or email your appeal to Gila County Assessor's Office, ATTN: Appeals, 1400 E Ash Street, Globe, AZ 85501 or [email protected] before the deadline.

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Step 4: The Assessor's Office will review your appeal and must send you a decision before August 15 of the valuation year. The Assessor may lower your value, keep it the same, or in rare cases identify improvements that could increase it (though increases are typically delayed to the following year).

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Step 5: If you disagree with the Assessor's decision, you have 25 days from the date the decision was mailed to appeal to the Gila County Board of Equalization. Mail or email your appeal to: Gila County Board of Equalization, Attn: Charlotte Asrarynezami, 1400 E Ash Street, Globe, AZ 85501, or [email protected].

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Step 6: If you continue to the Board of Equalization, a hearing will be scheduled before a Hearing Officer. You will receive written notice of the date, time, and location. Attend the hearing and present your evidence and arguments. The Hearing Officer will issue a written decision.

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Step 7: If you disagree with the Board of Equalization's decision, you may appeal to Arizona Tax Court within 60 days of the date the decision is mailed. All Arizona Tax Court cases are heard at Maricopa County Superior Court in Phoenix. Alternatively, if you missed the initial Assessor deadline, you may file directly with Arizona Tax Court before December 15 of the valuation year.

Required form: Residential Petition for Review of Valuation (Form 82130R) for residential property, or Petition for Review of Real Property Valuation (Form 82130) for commercial property or vacant land

Filing Methods

mail:Gila County Assessor's Office, ATTN: Appeals, 1400 E Ash Street, Globe, AZ 85501
email:[email protected]
in-person:Globe Office: 1400 East Ash Street, Globe, AZ 85501 or Payson Office: 707 S. Colcord Rd, Suite 102, Payson, AZ 85541

Evidence to Bring

Comparable sales data (recent sales of similar properties in your area)Independent appraisal or professional valuation reportPhotographs documenting property condition, damage, or defectsRepair estimates or contractor bids for needed repairsDocumentation of property characteristics (square footage, age, condition)Assessment notices showing values of comparable properties

Gila County Assessor Contact

Gila County Assessor's Office

Phone: 928-402-8714 (Main) or 1-800-304-4452 (AZ Only Toll-Free)

Address: 1400 East Ash Street, Globe, AZ 85501

Website: https://www.gilacountyaz.gov/government/assessor/

Online Portal: https://assessor.gilacountyaz.gov/assessor/web/

Hours: Monday-Friday 8:00 AM to 5:00 PM

Tax Exemptions in Gila County

Widow/Widower Exemption

$4,873 of assessed value (2026)

Property tax exemption for qualifying widows and widowers who meet income and property value requirements.

Eligibility: Arizona resident widows/widowers with total assessed Limited Property Value not exceeding $36,454 for all property owned in Arizona. Must meet income requirements and apply in person with proof of death certificate and income documentation.Deadline: January 2 through February 28 (first-time applicants must apply in person); late applications accepted March 1 through September 1 with Exemption Deadline Waiver

Total and Permanent Disability Exemption

$4,873 of assessed value (2026)

Property tax exemption for persons with total and permanent disability certified by a physician or the VA.

Eligibility: Arizona residents with total and permanent disability who meet income requirements. Total assessed Limited Property Value of all property owned in Arizona cannot exceed $36,454. Requires disability certification from doctor or VA.Deadline: January 2 through February 28 (first-time applicants must apply in person at Globe or Payson office); late applications accepted March 1 through September 1 with waiver

Disabled Veteran Exemption (100% Disability)

No cap on primary residence exemption for 100% disabled veterans

Full property tax exemption for qualifying disabled veterans with 100% VA disability rating on their primary residence.

Eligibility: Disabled veterans with a 100% disability rating from the VA. Must be Arizona resident and property must be primary residence. First-time applicants must apply in person with VA disability documentation.Deadline: January 2 through February 28; late applications accepted March 1 through September 1 with waiver

Senior Property Valuation Protection (Senior Freeze)

Freezes LPV for three tax years (does not freeze tax rate)

Freezes the Limited Property Value (LPV) at the application date value for a renewable three-year period, protecting seniors from value increases.

Eligibility: Must be 65+ years old, meet household income threshold requirements, have owned and resided in the property for two years prior to application. Must reapply after three years.Deadline: September 1, 2026 (application period runs January 2 through September 1 annually). Submit Form DOR 82104 to the Gila County Assessor's Office.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Gila County for 2026?
You must file your property tax appeal within 60 days of the date your Notice of Value was mailed by the Gila County Assessor. The exact deadline is printed in the upper right-hand corner of your Notice of Value card. Since notices are mailed before March 1 each year, the typical appeal deadline falls in late April or early May. For 2026, the deadline is Tuesday, April 21, 2026. This is a statutory deadline that cannot be extended by the Assessor or Board of Supervisors. If you miss this deadline, you can still file directly with Arizona Tax Court before December 15, 2026, though you'll forfeit the opportunity for an informal review by the Assessor.
How do I file a property tax appeal in Gila County online or by mail?
To file a property tax appeal in Gila County, you need to complete Form 82130R (Residential Petition for Review of Valuation) for residential property. You can download this form from the Gila County Assessor's website at gilacountyaz.gov under the Real Property Appeals section, or request it by calling 928-402-8714 or emailing [email protected]. Once completed with your supporting documentation, you can file by mailing it to Gila County Assessor's Office, ATTN: Appeals, 1400 E Ash Street, Globe, AZ 85501, or by emailing it to [email protected]. You can also file in person at the Globe or Payson office. Gila County does not currently offer a dedicated online filing portal, but email submission is accepted.
What happens after I file my property tax appeal with the Gila County Assessor?
After you file your appeal, the Gila County Assessor's Office will review your property valuation and all supporting documentation you provided. The Assessor is required by law to send you a decision before August 15 of the valuation year. The decision may lower your value, keep it the same, or in rare instances identify previously unnoticed improvements. If you are dissatisfied with the Assessor's decision, you have 25 days from the date the decision was mailed (not the date you received it) to file an appeal with the Gila County Board of Equalization. This 25-day deadline is statutory and cannot be extended. If you miss this deadline, your only option is to file in Tax Court or Superior Court.
What evidence do I need for a successful property tax appeal in Gila County?
The most effective evidence for a Gila County property tax appeal includes comparable sales data showing recent sales of similar properties in your area that sold for less than your assessed value. You should also provide photographs documenting any property damage, deferred maintenance, or condition issues that affect value. Professional appraisals, independent valuations, or contractor repair estimates are highly persuasive. Additionally, you can include documentation of your property's characteristics such as square footage verification, age, construction quality, and any functional obsolescence. Assessment notices from neighboring comparable properties can also help demonstrate that your property is overvalued relative to similar homes. The key is providing objective, third-party evidence that supports your claim that the assessed market value is too high.
How much can I save by appealing my property taxes in Gila County?
At Gila County's effective tax rate of approximately 0.54%, every $10,000 reduction in your property's market value saves you about $54 per year in property taxes. If your home is overvalued by $50,000, which is not uncommon in areas with rapidly changing markets, a successful appeal could save you approximately $270 annually. Over five years, that amounts to $1,350 in savings. National statistics show that about 25% of homes are overassessed, and successful appeals reduce values by an average that translates to $1,346 in annual tax savings, though individual results vary. Given that the median home value in Gila County is $247,000, even a modest 5-10% reduction could yield $100-200 in annual savings that compound over time.
What is the Gila County homestead exemption, and does it reduce my property taxes?
Arizona does not have a traditional homestead exemption that reduces property taxes. The homestead exemption referenced in Arizona law (ARS 33-1101) is actually a creditor protection that shields up to a certain amount of home equity from general creditors in bankruptcy or debt collection situations, it does not lower your tax bill. However, Gila County does offer several property tax exemptions that can reduce taxes: the Widow/Widower exemption and Disabled Person exemption both provide up to $4,873 in assessed value reduction for 2026, and the 100% Disabled Veteran exemption has no cap on the primary residence. Additionally, the Senior Property Valuation Protection (Senior Freeze) program allows qualifying seniors to freeze their Limited Property Value for three years, preventing tax increases from rising property values.
What happens at a Board of Equalization hearing in Gila County?
If you appeal the Assessor's decision to the Gila County Board of Equalization, a formal hearing will be scheduled before a Hearing Officer who acts on behalf of the Board of Equalization (which is the Board of Supervisors sitting in that capacity). You will receive a letter from the Clerk of the Board notifying you of the date, time, and place of the hearing. At the hearing, you will present your evidence and arguments for why your property value should be reduced, and the Assessor's Office will present their valuation methodology and supporting data. The Hearing Officer will consider both sides and issue a written decision. If you disagree with the Hearing Officer's decision, you have 60 days from the date the decision is mailed to appeal to Arizona Tax Court, where all cases are heard at the Maricopa County Superior Court in Phoenix.
Can I still appeal my Gila County property taxes if I missed the April deadline?
Yes, you still have options if you missed the primary appeal deadline with the Gila County Assessor. You can file an appeal directly with Arizona Tax Court before December 15 of the valuation year (December 15, 2026 for the 2026 tax year). However, by filing directly with Tax Court instead of starting with the Assessor, you forfeit the opportunity for an informal review and potential resolution at the county level, which is typically faster and less formal. Tax Court appeals are heard at the Maricopa County Superior Court in Phoenix and may involve more complex procedures and potentially higher costs. Neither the Assessor nor the Board of Supervisors has legal authority to extend the initial 60-day filing deadline, so it's important to act before December 15 if you missed the earlier deadline.

Official Resources

For state-wide appeal information including Arizona's assessment ratio and deadlines, see our Arizona Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Arizona Counties

Sources: https://www.gilacountyaz.gov/government/assessor/ | https://www.gilacountyaz.gov/government/assessor/real_property_appeals.php | https://www.gilacountyaz.gov/government/assessor/tax_exemptions.php | https://www.gilacountyaz.gov/news_detail_T5_R919.php | https://propertytaxrates.org/counties/arizona/gila-county/ | https://sboe.az.gov/ | https://azdor.gov/forms/property-tax-forms/

Last verified: 2026-07-24