Dawn R. Gabel


Dawn Gabel, a state and local taxation attorney in Dickinson Wright’s Phoenix office, focuses her practice on property tax reductions, sales and use tax advice and litigation, and multistate income tax advice and litigation. She represents clients in almost every industry, from manufacturing, construction, computer data centers, aerospace, aviation and renewable energy development to retail, golf course and amusement operations, and low-income housing. 

Dawn’s experience includes counseling clients on valuation, exemption, and classification issues, and in sales and use tax nexus and compliance matters and income tax matters, encompassing audit and refund disputes, multistate compliance, multistate voluntary disclosure programs, apportionment issues, and luxury and excise tax issues. She has also represented clients before assessing officials and bodies, administrative tribunals and boards, and trial and appellate courts throughout the United States.

Education & Credentials


University of Arizona College of Law

J.D., 1989
  • cum laude

Arizona State University

B.A., 1985

Bar Admission

  • Arizona


  • Legal 500 US
    • Tax: Domestic Tax, 2011, 2013, 2015
    • Energy: Regulatory, 2013
  • The Best Lawyers in America
    • Tax Law, 2013–2024
    • Phoenix Tax Lawyer of the Year, 2022
  • Southwest Super Lawyers
    • Tax, 2010-2018
  • AZ Business Magazine
    • Arizona's Top Lawyers, Tax Law, 2008–2009,2012–2013)
  • Martindale-Hubbell ® AV Preeminent Peer Review Rated

Professional Involvement

  • Arizona Tax Research Association, Board Member 
  • Arizona Women Lawyers Association, Maricopa Chapter
    • Member, 1990–Present
    • Past President
  • Institute for Professionals in Taxation
    • Member
    • Subcommittee Co-Chair

Community Involvement

  • Herberger Theater Center
    • Board of Directors, 2017 - August, 2022


  • Panelist, “Ask the Experts," Advanced Property Tax Seminar, American Bar Association, March 2023
  • Moderator/Speaker, “Valuation and Assessment of Renewable Energy Properties," Advanced Property Tax Seminar, American Bar Association, March 2023
  • Speaker, "Real Property Tax Fundamentals," Advanced Property Tax Seminar, American Bar Association, March 2023
  • Author, "Nonprofit Doesn't Mean 'Not Taxable' for Many State, Local Taxes," Bloomberg Tax, May 2022
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