- Information About the Appeals Process
- Conferences, Mediations & Hearings
- Filing an Appeal
- Submittal of Documents
Any taxpayer who disagrees with an agency action is entitled to an appeal. Decisions of the local boards of equalization concerning property tax, as well as centrally assessed property tax assessments may be appealed to the Commission. The following information will assist you in the appeals process.
Tax Appeal Types
Parties may appear by telephone or in-person at the Tax Commission Building to any Initial Hearing, Formal Hearing, Hearing on Motion or Mediation that is scheduled. However, the hearing will be scheduled for a telephone hearing unless a party notifies the Appeals Unit one week in advance of the hearing that they are planning on attending in person. To notify the Appeals Unit that you want to attend in person, for options regarding an electronic hearing, or for other questions, please call 801-297-2282 or 801-297-3900, or email email@example.com. If your event is set for a Telephone or Telephonic Status Conference, the event will be held via teleconference and there is not an option to appear in-person.
Utah State Tax Commission
Appeals Unit in the Office of the Commission
Americans with Disabilities Act (ADA)
Telecommunication Device for the Deaf (TDD)
You must appeal in writing, within 30 days of the date on the notice of the action that you are challenging.
Although your appeal need not be in any particular form, the following links are provided to assist you.
What to Include
Your appeal should contain the following information.
- Your name, address, and daytime telephone number;
- The tax type involved, the time period and the amount of tax, penalty, interest, or other issue in dispute;
- The agency’s file or other reference number, if known, and a copy of the letter or document which you are appealing;
- The name, address, and daytime telephone number of your representative, if any.
You may represent yourself. If you are represented by legal counsel or other representative, you must notify the Appeals Unit and the opposing party in writing no later than 10 days before the hearing. If you have a representative, please provide a power of attorney or signed statement giving authorization. Representative should have a thorough knowledge of the case and be prepared to discuss it.
The Tax Commission Appeals Unit will accept all written submissions and forms by facsimile, e-mail, or mail.
Also see Document Preparation Guidelines
Fax: 801-297-3919 E-mail: firstname.lastname@example.org Mailing Address:
Utah State Tax Commission Appeals Unit 1950 West 210 North Salt Lake City, Utah 84134