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Taking an Illegal Pickleball Tax to Court

Barth v. Town of Gilbert

Case Status

Date Filed

December 27, 2024

Last Step

Filed complaint.

Next Step

Awaiting opposition’s reply.

Case Overview

The Arizona Constitution forbids local governments from increasing any tax on “services.”[1] Despite this constitutional prohibition, the Town of Gilbert recently imposed an across-the-board tax increase that included taxes on services. Services include many types of business that do not produce tangible goods, such as advertising, photography, utilities, hotel/lodging, and construction. In this case, the Goldwater Institute is challenging two unconstitutional tax increases on homebuilding and short-term rental properties.

Case Logistics

The case is Barth v. Town of Gilbert. The complaint was filed on December 27, 2024, in Maricopa County Superior Court.

The Goldwater Institute represents Jonathan Barth, a Gilbert taxpayer and short-term rental owner, and the Home Builders Association of Central Arizona, a trade association for residential construction and homebuilding.

The Town of Gilbert, Mayor Brigette Peterson, Vice Mayor Scott Anderson, Councilmember Kathy Tilque, Councilmember Chuck Bongiovanni, Councilmember Yung Koprowski, Councilmember Bobbi Buchli, Councilmember Jim Torgeson, and Arizona Department of Revenue, are all defendants and sued in their official capacity only.

Case Documents

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