Board of Supervisors

Gila County Board of Equalization

The Gila County Board of Supervisors, which also sits as the Gila County Board of Equalization, receives Petitions for Review of Valuation within 25 days (to appeal the Assessor's decision) after the Assessor’s decisions to the Petitions are mailed to the property owners, who filed a petition at the Assessor's level of the appeal process. 

Also, the Board of Equalization receives Petitions for Review of Notice of Change following the mailing of the "Notice of Change" cards that are mailed on or before September 30th of each year for property that is valued by the Assessor in the case of new construction, additions to, deletions from or splits or consolidations of assessment parcels and changes in use that occur after September 30th of the preceding year and before October 1st of the valuation year.  A Petition for Review of Notice of Change may be filed within 25 days after the mailing date of the Assessor's Notice of Change cards to the Gila County Board of Equalization. 

The Clerk of the Board provides notice to the appealing property owner regarding the date, time and location of the hearing.  At the hearing, the Board of Equalization will review the Petition appeal and take testimony from the property owners or the property owner's representative (licensed property tax agent or attorney) and from the Assessor.  The Board of Equalization will then make a decision.  Every effort is made to keep the hearing informal and non-intimidating to the property owner.  For additional information see Property Valuation Information.

By statute, the Board of Equalization cannot accept petitions not filed in a timely manner.  However, a petitioner who has missed the filing deadline may file in the Superior Court of the State of Arizona in the Arizona Tax Court within 60 days after the Assessor's decision is mailed to the property owner, who filed a Petition at the Assessor level of the appeal process.  If the property owner did not file a Petition with the Assessor, a Petition may be filed with the Arizona Tax Court no later than December 15th of the valuation year (year prior to the tax bills being mailed). 

Arizona Tax Court Small Claims Tax Appeal packets are available by either downloading the forms here:


Send a check in the amount of $7.00 for an appeal packet to:

Small Claims Tax Appeal Packets
Superior Court of Arizona
Attn:  Self-Service Center
1010 W. Jefferson
Phoenix, Arizona 85003

Email :

Board of Equalization Agendas                Board of Equalization Minutes

December 18, 2012                                       December 18, 2012

June 18, 2013                                                June 18, 2013

September 3, 2013                                        September 3, 2013 

October 1, 2013                                             October 1, 2013

October 8, 2013                                             October 8, 2013

November 5, 2013                                         November 5, 2013

September 30, 2014                                      September 30, 2014

November 18, 2014 (Cancelled)

October 5, 2015                                             October 5, 2015

October 4, 2016                                             October 4, 2016

September 19, 2017                                      September 19, 2017