AppealDesk

Gila County Property Tax Appeal — Arizona

Rob HartleyRob Hartley·Updated March 5, 2026

Gila County is located in central Arizona with a population of approximately 53,272 residents as of the 2020 census. The county seat is Globe, with Payson serving as the largest population center and other notable communities including Miami, Star Valley, Pine, and Hayden. Property tax appeals are particularly important here because Gila County offers one of the more favorable tax environments in Arizona, with an effective rate of 0.54-0.60% compared to the state average of 0.58%. With median home values rising in recent years, ensuring accurate property assessments through the appeal process can result in significant savings for homeowners. The county's relatively low tax burden—well below the national median—makes it attractive for retirees and families, but this also means that even small assessment errors can disproportionately impact your property tax bill.

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

Median Home

$247,000

Tax Rate

0.54%

Annual Tax

$1,331

Population

53,272

2026 Appeal Deadline: 60 days from the Notice of Value mail date

The deadline is printed in the upper right-hand corner of your Notice of Real Property Valuation card. Notices are mailed annually before March 1, making the typical appeal deadline in late April or early May. This deadline is statutory and cannot be extended by the Assessor or Board of Supervisors.

Property in Gila County, Arizona — local tax assessment and appeal guide

How Gila County Assesses Property

10%of market value

Assessed by: Gila County Assessor's Office

Assessment cycle: annual

Notices typically mailed: before March 1 annually

In Arizona, your property tax is based on the assessed value, not the full market value. For owner-occupied residential properties, the assessed value is calculated at 10% of the full cash (market) value. For example: If your home's market value is $247,000 (Gila County's median), your assessed value would be $24,700 ($247,000 x 10%). At Gila County's effective tax rate of approximately 0.54%, your annual property tax bill would be approximately $1,334. This assessment ratio system keeps taxes relatively low, but it also means that if your home is overvalued by even $50,000, you could be paying an extra $270 per year in unnecessary taxes.

The Appeal Process

Appeals are heard by the Gila County Board of Equalization / Arizona Tax Court. At the Board of Equalization hearing, a Hearing Officer will review your case on behalf of the Board. You will have the opportunity to present your evidence and arguments for why your property valuation should be reduced. The hearing is informal but professional, and you may bring supporting documentation, photographs, and comparable sales data. The Hearing Officer will consider all evidence and issue a written decision.

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Step 1: Review your Notice of Value card when it arrives (mailed before March 1 annually). Check the assessed value and note the appeal deadline printed on the card.

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Step 2: Gather evidence to support your appeal, including recent comparable sales of similar properties in your area, photographs showing property condition, repair estimates for any defects, and documentation of any errors in property characteristics (square footage, number of bedrooms, etc.).

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Step 3: Complete and submit the appropriate Petition for Review form (Form 82130R for residential, Form 82130 for commercial/vacant land) to the Gila County Assessor's Office within 60 days of the Notice of Value mail date. You may request an informal meeting with the Assessor's office on the form.

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Step 4: The Assessor's Office will review your petition and issue a decision on or before August 15 of the valuation year. If you requested a meeting, the Assessor will review your petition and evidence prior to the meeting.

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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 be notified by mail of the date, time, and location. Present your evidence and arguments at the hearing.

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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.

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Alternative: At any point, if you missed the 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, Petition for Review of Real Property Valuation (Form 82130) for vacant land and commercial property, or Multiple Parcel Appeal Form (Form 82131) for multiple parcels

Filing Methods

mail:Mail to: 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 (Mon-Fri 8:00 AM to 5:00 PM) OR Payson Office: 707 S. Colcord Rd, Suite 102, Payson, AZ 85541 (Mon-Fri 8:00 AM to 5:00 PM)

Evidence to Bring

Recent comparable sales (properties similar to yours that sold for less within the past 12 months)Photographs showing property condition or defectsRepair estimates or inspection reports documenting needed repairsDocumentation of property characteristic errors (incorrect square footage, lot size, bedroom/bathroom count)Appraisal report (if available)Market analysis or broker's price opinion

Gila County Assessor Contact

Gila County Assessor's Office

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

Address: 1400 East Ash Street, Globe, AZ 85501

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

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

Hours: Monday-Friday 8:00 AM to 5:00 PM (both Globe and Payson offices)

Tax Exemptions in Gila County

Widow/Widower Exemption

$4,873 exemption from assessed value for 2026

Reduces the assessed limited property value for qualifying widows and widowers, potentially lowering or eliminating property tax bills.

Eligibility: Arizona resident for minimum 6 months; total assessed limited property value cannot exceed $36,454; household income cannot exceed $39,865 (no children under 18) or $47,826 (with children under 18); must apply in person at Globe or Payson Assessor's OfficeDeadline: Between first Monday in January and March 1 annually

Disabled Person Exemption

$4,873 exemption from assessed value for 2026

Reduces assessed limited property value for persons with total and permanent disability, based on physician certification.

Eligibility: Total and permanent disability (mental or physical) resulting in inability to engage in substantial gainful activity; disability expected to last 12+ months; certified by licensed physician or psychiatrist; total assessed limited property value cannot exceed $36,454; household income limits applyDeadline: Between first Monday in January and March 1 annually

Disabled Veteran Exemption

Up to $4,873 for veterans with less than 100% disability; NO CAP for 100% disabled veterans on primary residence

Provides property tax exemption for honorably discharged veterans with service-connected disabilities. 100% disabled veterans receive unlimited exemption on primary residence.

Eligibility: Honorably discharged veteran with service-connected disability from VA; household income cannot exceed $39,865 (no children) or $47,826 (with children); no property value limit for 100% disabled veteransDeadline: Between first Monday in January and March 1 annually

Senior Property Valuation Protection (Senior Freeze)

Freezes limited property value at current level for 3 years

Freezes the limited property value of a primary residence for seniors age 65 and older for three years, providing tax predictability. This does not freeze taxes themselves, but prevents the assessed value from increasing.

Eligibility: Age 65 or older; owned and resided in primary residence for at least 2 years; owner must reapply every 3 years; freeze terminates if property is sold or rentedDeadline: September 1 annually

Official Resources

Gila County Assessor Official Website →

Official Gila County Assessor website with property tax information, exemption applications, appeal forms, and contact information for both Globe and Payson offices.

Gila County Property Search Portal →

Online property search tool to look up your property's assessed value, tax history, parcel information, and ownership records in Gila County.

Arizona State Board of Equalization →

State-level resource for property tax appeals, including forms, instructions, filing deadlines, and information about the administrative and judicial appeal process in Arizona.

Gila County Real Property Appeal Forms →

Download appeal forms for residential, commercial, and vacant land properties, including Form 82130R, Form 82130, and multiple parcel appeal forms with instructions.

Check Your Gila County Assessment

Enter your address to see if your Gila County property is overassessed.

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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 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. 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, though you'll forfeit the opportunity for an informal review by the Assessor.
How do I file a property tax appeal in Gila County?
To file an appeal in Gila County, first obtain the appropriate form: Residential Petition for Review of Valuation (Form 82130R) for homes, or Form 82130 for commercial property or vacant land. You can download these forms from the Gila County Assessor website or request them by calling 928-402-8714. Complete the form with details about your property and the reasons you believe the valuation is incorrect. Attach supporting evidence such as comparable sales data, photographs, or repair estimates. Submit the completed form by mail to Gila County Assessor's Office, ATTN: Appeals, 1400 E Ash Street, Globe, AZ 85501, by email to [email protected], or in person at either the Globe or Payson office. The form must be received within 60 days of your Notice of Value mail date.
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, your case will be heard by a Hearing Officer acting on behalf of the Board. The Clerk of the Board will mail you a letter notifying you of the date, time, and location of your hearing. The hearing is semi-formal—you'll present your arguments and evidence explaining why your property's assessed value should be lowered. You can bring comparable sales data, photographs, inspection reports, appraisals, or any other relevant documentation. The Hearing Officer will review your evidence, consider the Assessor's position, and issue a written decision. You must file your Board of Equalization appeal within 25 days from the date the Assessor mailed their decision to you, not from the date you received it.
How much can I save by appealing my property taxes in Gila County?
The amount you can save depends on how much your property is overvalued. Because Gila County uses a 10% assessment ratio, every $10,000 reduction in market value reduces your assessed value by $1,000. At Gila County's effective tax rate of approximately 0.54%, a $10,000 reduction in market value would save you about $54 per year in property taxes. If your home is overvalued by $50,000—which is not uncommon—a successful appeal could save you approximately $270 annually. Over a multi-year period, these savings compound significantly. National statistics show that about 25% of homes are overassessed, and successful appeals reduce values by an average of $1,346 in annual taxes, though results vary by individual circumstances.
What is the Gila County homestead exemption worth?
Arizona does not have a traditional homestead exemption that reduces property taxes. However, Gila County offers several property tax exemptions for qualifying residents. The Widow/Widower and Disabled Person exemptions provide up to $4,873 in assessed value reduction for 2026, which could save approximately $263 in annual taxes at current rates. Disabled veterans with 100% VA disability rating receive unlimited exemption on their primary residence with no cap. Additionally, Arizona law provides a homestead exemption protecting up to $400,000 in home equity from creditors and forced sales, but this does not reduce property taxes. Seniors age 65 and older should also investigate the Senior Property Valuation Protection program, which freezes the limited property value for three years, preventing assessment increases during that period.
What evidence do I need for a successful Gila County property tax appeal?
The strongest evidence for a property tax appeal is recent comparable sales data showing that similar homes in your neighborhood sold for less than your assessed value (adjusted for the 10% assessment ratio). Gather sales data from the past 12 months for 3-5 properties similar to yours in size, age, condition, and location. Other valuable evidence includes photographs documenting property defects, deferred maintenance, or functional obsolescence; professional appraisals; contractor estimates for needed repairs; and documentation of errors in the Assessor's records (incorrect square footage, wrong number of bedrooms/bathrooms, lot size errors, etc.). If market conditions have declined since the assessment date (January 1 of the tax year), provide market reports or broker price opinions demonstrating the decline. The more specific and well-documented your evidence, the better your chances of success.
Can I appeal to Arizona Tax Court if I disagree with the Gila County Board of Equalization decision?
Yes, if you are dissatisfied with the Gila County Board of Equalization's decision, you have the right to appeal to Arizona Tax Court. You must file your Tax Court appeal within 60 days of the date the Board of Equalization decision was mailed to you. All Arizona property tax court cases are heard at the Maricopa County Superior Court in Phoenix, regardless of where your property is located. You can also bypass the administrative appeal process entirely and file directly with Tax Court before December 15 of the valuation year, though this means you forfeit the opportunity for an informal review by the Assessor. Tax Court appeals involve more formal procedures and may require legal representation. Contact the Maricopa Superior Court Tax Department at (602) 506-8288 or visit their website for filing procedures and fees.
How does the 10% assessment ratio work in Gila County?
Arizona law requires that owner-occupied residential properties (Class 3) be assessed at 10% of their full cash (market) value. This means if the Gila County Assessor determines your home's market value is $247,000, your assessed value—the amount subject to property taxes—would be $24,700 ($247,000 x 10%). The tax rate is then applied to this assessed value, not the full market value. For example, with an assessed value of $24,700 and Gila County's effective rate of 0.54%, your annual property tax would be approximately $133. This assessment ratio is why Arizona's property tax rates appear lower than many other states—the tax is calculated on only 10% of the property's value. Understanding this ratio is crucial when appealing, as you need to demonstrate that the full market value is overstated, which then reduces the assessed value proportionally.

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

Apache County (St. Johns)Cochise County (Sierra Vista)Coconino County (Flagstaff)Graham County (Safford)Greenlee County (Clifton)La Paz County (Parker)
← All Arizona property tax appeal info

Sources: https://www.gilacountyaz.gov/government/assessor/index.php | https://www.gilacountyaz.gov/government/assessor/real_property_appeals.php | https://www.gilacountyaz.gov/government/assessor/tax_exemptions.php | https://taxbycounty.com/arizona/gila-county | https://en.wikipedia.org/wiki/Gila_County,_Arizona | https://sboe.az.gov/

Last verified: 2026-03-05