Consent Agenda Item 5.J.
Regular BOS Meeting
- Meeting Date:
- 10/20/2026
- Submitted For:
- Sherra Kissee
- Submitted By:
- Micah Wheeler, Chief Deputy Assessor
- Department:
- Assessor's Office
Information
Request/Subject
Petition for Redemption of Exemption Waiver for Pamela S. Towner.
Background Information
Under A.R.S. § 42-11153(A), a qualifying taxpayer otherwise entitled to a property tax exemption waives the exemption if the taxpayer fails to file a required affidavit or furnish other required evidence between the first Monday in January and March 1 of each year. Under A.R.S. § 42-11153(B), the qualifying taxpayer may petition the Gila County Board of Supervisors to redeem the waiver of the tax exemption. The petitioner may have the waiver redeemed by the Gila County Board of Supervisors at any regular meeting. Pamela S. Towner is petitioning for an exemption on 2026 taxes.
Evaluation
Taxpayer has satisfied the requirements in applying for the individual exemption and qualifies for a widow's tax exemption pursuant to A.R.S. § 42-11111 et seq.
Conclusion
With the legal path for this taxpayer to petition for a redemption of a waived exemption and with all the requirements having been met by this taxpayer to qualify for the exemption and petition for the redemption, it is now before the Board for approval or denial.
Recommendation
The Assessor's Office does not advocate for or against approval by the Board of Supervisors on this Petition.
Suggested Motion
Approval of a Petition for Redemption of Exemption Waiver from Pamela S. Towner, petitioning to have the individual tax exemption for parcel 304-53-004 that is deemed waived by A.R.S. § 42-11153(A) redeemed for tax year 2026.
Attachments
No file(s) attached.