Real Property Appeals

When can I appeal my value?  The Assessor’s Office sends out Notices of Value before March 1 every year.  You may appeal your value with the Assessor's Office within 60 days from the date the Notice of Value is mailed.  If you miss the time frame to appeal with the Assessor, the law still allows you to appeal at the Tax Court level before December 15 of the valuation year. 


The links to the forms to appeal with the Assessor’s Office are below. Notices of Value are mailed annually before March 1. Be sure to choose the correct form (residential, vacant land, or commercial). You may use these forms ONLY to appeal within sixty (60) days from the Notice of Value mail date. Appeals submitted without the correct completed form will not be accepted. Do not use these forms to appeal at Tax Court (see further directions for Tax Court Appeals). 

Mail or email your forms before the appeal deadline to:   

Gila County Assessor's Office
ATTN:  Appeals
Gila County
1400 E Ash Street
Globe, AZ  85501


Appeal Forms for Vacant Land and Commercial Property:

Petition for Review of Real Property Valuation Form 82130

Appeal Form for Residential Property:
Residential Petition for Review of Valuation Form 82130R

Appeal Form for Multiple Parcels
Multiple Parcel Appeal Form 82131


If you did not appeal with the Assessor first, you CANNOT appeal at the BOE level.

Once you appeal with the Assessor, we are required to send you our decision before August 15 of the valuation year.  If you do not agree with the Assessor’s decision regarding your administrative appeal, you may continue to the County Board of Equalization within 25 days from the date the Assessor sent their decision, or you may appeal to Arizona Tax Court  by December 15 of the valuation year.

To submit your appeal to the Board of Equalization, mail or email to:

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

If you disagree with the BOE hearing officer’s decision, you can still appeal your valuation to Arizona Tax Court within 60 days from the date of the decision is mailed.


If you missed the deadline to appeal with the Assessor, you can still appeal to Arizona Tax Court before December 15 of the valuation year.  Go to the following link for more information on Arizona Tax Court.

Do not send Tax Court forms to the Assessor.  Please follow the instructions for mailing and cost to file a Tax Court Appeal with the Maricopa County Superior Court, who handles all Arizona Tax Court cases.