Notice of Change are sent out by October 1 of the valuation year.  If you received a Notice of Change, it is because a change happened to your property after the Notice of Value was mailed.  Some of these changes can be due to:  parcel splits, parcel combines, addition of improvements, removal of improvements, legal class changes (change in use), new subdivisions or new construction. 

If you disagree with the new value on the Notice of Change, you may appeal within 25 days after the date they are mailed.   

The appeal must be mailed to: 

Gila County Board of Equalization
Attn:  Marian Sheppard
1400 E Ash Street
Globe, AZ  85501 

Email questions to:

Click the links below for Notice of Change Appeal Forms:

Petition for Review of Notice of Change

Multiple Parcel Appeal