General Information
Reading Commission decisions can increase taxpayers’ and practitioners’ understanding and application of tax law when preparing for a hearing before the Commission. Confidential information is redacted from decisions in accordance with confidentiality laws. If you are able to identify a person, entity or subject property when reading a redacted commission decision, please notify the Tax Commission immediately at taxredact@utah.gov.
Some commission decisions involve new law or case law, new issues or general guidance from the Commission. These decisions have been issued over several years and are categorized as “Guiding Decisions.”
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Search for Commission Decisions
This will search the title, subject, or content of all Commission decisions going back to 1984.
Important: Decisions might not appear in this search engine immediately after they’re posted because Google only indexes our site once every few days or weeks.
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Recently Redacted Commission Decisions
These decisions were redacted in the last few months. For older decisions, use the Search for Decisions tab above.
| Number | Decision Date (sort) | Decision Date | Tax Type | Tax Year | County | Guiding | Posted Date (sort) | Posted Date |
|---|---|---|---|---|---|---|---|---|
| 22-1274 | 2025-05-01 | May 1, 2025 | Sales & Use Tax | 2019 – 2021 | 2025-06-20 | Jun 20, 2025 | ||
| 24-1406 | 2025-04-25 | Apr 25, 2025 | Property Tax | 2023 | 2025-06-20 | Jun 20, 2025 | ||
| 21-1085 | 2022-02-14 | Feb 14, 2022 | Property Tax | 2021 | 2025-05-28 | May 28, 2025 | ||
| 24-0813 | 2025-03-17 | Mar 17, 2025 | Property Tax | 2023 | 2025-05-28 | May 28, 2025 | ||
| 23-1516 | 2025-04-16 | Apr 16, 2025 | Circuit Breaker | 2023 | 2025-05-28 | May 28, 2025 | ||
| 23-1038 | 2025-04-08 | Apr 8, 2025 | FAA Exempt Property Tax | 2022 | 2025-05-28 | May 28, 2025 | ||
| 20-0823 | 2025-04-02 | Apr 2, 2025 | Property Tax | 2019 | 2025-05-28 | May 28, 2025 | ||
| 23-1482 | 2025-03-04 | Mar 4, 2025 | SALT | 2022 | 2025-04-18 | Apr 18, 2025 | ||
| 23-0626 | 2023-07-03 | Jul 3, 2023 | Motor Vehicle Enforcement Division | 2022 | 2025-04-17 | Apr 17, 2025 | ||
| 23-1735 | 2025-01-14 | Jan 14, 2025 | Property Tax / locally assessed | 2023 | 2025-04-08 | Apr 8, 2025 | ||
| 23-1760 | 2024-02-13 | Feb 13, 2024 | Property Tax / locally assessed | 2023 | 2025-04-01 | Apr 1, 2025 | ||
| 23-1208 | 2025-01-14 | Jan 14, 2025 | Corporate Franchise Tax | 2021 | 2025-04-01 | Apr 1, 2025 | ||
| 24-0869 | 2024-05-30 | May 30, 2024 | Property Tax / locally assessed | 2023 | 2025-04-01 | Apr 1, 2025 | ||
| 23-1734 | 2025-02-06 | Feb 6, 2025 | Property Tax / locally assessed | 2023 | 2025-04-01 | Apr 1, 2025 | ||
| 24-0019 | 2025-02-04 | Feb 4, 2025 | Property Tax | 2023 | 2025-04-01 | Apr 1, 2025 | ||
| 24-2099 | 2025-02-13 | Feb 13, 2025 | Property Tax / locally assessed | 2024 | 2025-04-01 | Apr 1, 2025 | ||
| 23-1826 | 2025-02-18 | Feb 18, 2025 | Property Tax | 2023 | 2025-04-01 | Apr 1, 2025 | ||
| 24-0098 | 2025-02-19 | Feb 19, 2025 | Individual Income Tax | 2020 | 2025-04-01 | Apr 1, 2025 | ||
| 23-1628 | 2024-11-19 | Nov 19, 2024 | Property Tax | 2023 | 2025-04-01 | Apr 1, 2025 | ||
| 24-1779 | 2024-12-19 | Dec 19, 2024 | Property tax / locally assessed | 2024 | 2025-02-05 | Feb 5, 2025 | ||
| 24-1442 | 2024-11-26 | Nov 26, 2024 | Sales and Use Tax | 2020 – 2023 | 2025-02-05 | Feb 5, 2025 | ||
| 24-1064 | 2024-10-25 | Oct 25, 2024 | Exempt Property | 2023 | 2025-02-05 | Feb 5, 2025 | ||
| 24-1249 | 2024-06-27 | Jun 27, 2024 | Property tax | 2023 | 2025-02-05 | Feb 5, 2025 | ||
| 24-0080 | 2024-03-28 | Mar 28, 2024 | Property tax | 2023 | 2025-02-05 | Feb 5, 2025 | ||
| 23-1628 | 2024-11-19 | Nov 19, 2024 | Property tax | 2023 | 2025-02-05 | Feb 5, 2025 | ||
| 23-1445 | 2024-09-26 | Sep 26, 2024 | Property tax | 2023 | 2024-11-13 | Nov 13, 2024 | ||
| 22-0771 | 2023-05-04 | May 4, 2023 | Individual income tax | 2018 and 2019 | 2024-10-23 | Oct 23, 2024 | ||
| 23-1481 | 2024-01-16 | Jan 16, 2024 | Property tax | 2023 | 2024-10-23 | Oct 23, 2024 | ||
| 18-2301 | 2020-07-28 | Jul 28, 2020 | Property tax / locally assessed | 2018 | 2024-10-23 | Oct 23, 2024 | ||
| 24-0768 | 2024-07-23 | Jul 23, 2024 | Property tax / locally assessed | 2023 | 2024-09-18 | Sep 18, 2024 | ||
| 23-1187 | 2024-07-03 | Jul 3, 2024 | Individual income tax | 2019 and 2020 | 2024-09-18 | Sep 18, 2024 | ||
| 23-0781 | 2024-08-01 | Aug 1, 2024 | Property tax/Exclusive use exemption | 2023 | 2024-09-18 | Sep 18, 2024 | ||
| 23-0462 | 2024-06-27 | Jun 27, 2024 | Property tax | 2022 | 2024-09-18 | Sep 18, 2024 | ||
| 23-0268 | 2024-07-03 | Jul 3, 2024 | Property tax | 2022 | 2024-09-18 | Sep 18, 2024 | ||
| 23-0117 | 2024-06-27 | Jun 27, 2024 | Property tax | 2022 | 2024-09-18 | Sep 18, 2024 | ||
| 21-0482 | 2024-07-03 | Jul 3, 2024 | Property tax and Personal Property | 2021 | 2024-09-18 | Sep 18, 2024 | ||
| 23-0500 | 2024-05-09 | May 9, 2024 | Property tax | 2022 | 2024-07-11 | Jul 11, 2024 | ||
| 24-0733 | 2024-05-09 | May 9, 2024 | Property tax / locally assessed | 2023 | 2024-07-11 | Jul 11, 2024 | ||
| 24-0762 | 2024-05-09 | May 9, 2024 | Property tax / locally assessed | 2023 | 2024-07-11 | Jul 11, 2024 | ||
| 24-0130 | 2024-04-15 | Apr 15, 2024 | Property tax / locally assessed | 2023 | 2024-06-18 | Jun 18, 2024 | ||
| 24-0702 | 2024-04-15 | Apr 15, 2024 | Property tax / locally assessed | 2023 | 2024-06-18 | Jun 18, 2024 | ||
| 22-1155 | 2023-08-29 | Aug 29, 2023 | Property tax / locally assessed | 2021 | 2024-05-22 | May 22, 2024 | ||
| 22-1724 | 2024-03-28 | Mar 28, 2024 | Property tax | 2022 | 2024-05-22 | May 22, 2024 | ||
| 22-1933 | 2024-04-05 | Apr 5, 2024 | Property tax | 2022 | 2024-05-22 | May 22, 2024 | ||
| 22-2043 | 2024-03-28 | Mar 28, 2024 | Individual income tax | 2019 | 2024-05-22 | May 22, 2024 | ||
| 23-1710 | 2024-03-21 | Mar 21, 2024 | Property tax | 2023 | 2024-05-22 | May 22, 2024 | ||
| 24-0259 | 2024-03-28 | Mar 28, 2024 | Property tax / locally assessed | 2023 | 2024-05-22 | May 22, 2024 | ||
| 23-0056 | 2023-11-28 | Nov 28, 2023 | SALT | 2022 | 2024-05-20 | May 20, 2024 | ||
| 21-0933 | 2022-08-23 | Aug 23, 2022 | Property tax | 2020 | 2024-04-16 | Apr 16, 2024 | ||
| 23-0699 | 2024-02-27 | Feb 27, 2024 | Property tax | 2022 | 2024-04-16 | Apr 16, 2024 | ||
| 23-0138 | 2024-02-28 | Feb 28, 2024 | Property tax | 2022 | 2024-04-16 | Apr 16, 2024 | ||
| 22-1486 | 2024-03-12 | Mar 12, 2024 | Individual income tax | 2018 | 2024-04-16 | Apr 16, 2024 | ||
| 22-0607 | 2023-03-07 | Mar 7, 2023 | Beer Tax | 2019 – 2021 | 2024-04-16 | Apr 16, 2024 | ||
| 21-1720 | 2023-03-01 | Mar 1, 2023 | Property tax | 2021 | 2024-04-16 | Apr 16, 2024 | ||
| 22-1756 | 2023-02-14 | Feb 14, 2023 | Property tax | 2022 | 2024-03-18 | Mar 18, 2024 | ||
| 22-2109 | 2024-02-06 | Feb 6, 2024 | Property tax | 2022 | 2024-03-18 | Mar 18, 2024 | ||
| 23-0573 | 2023-11-13 | Nov 13, 2023 | Property tax | 2022 | 2024-03-18 | Mar 18, 2024 | ||
| 23-1591 | 2024-01-25 | Jan 25, 2024 | Property tax / locally assessed | 2023 | 2024-03-18 | Mar 18, 2024 | ||
| 23-1604 | 2024-01-25 | Jan 25, 2024 | Property tax / locally assessed | 2023 | 2024-03-18 | Mar 18, 2024 | ||
| 23-1690 | 2024-02-13 | Feb 13, 2024 | Property tax / locally assessed | 2023 | 2024-03-18 | Mar 18, 2024 | ||
| 23-1757 | 2024-02-06 | Feb 6, 2024 | Property tax / locally assessed | 2023 | 2024-03-18 | Mar 18, 2024 | ||
| 23-1769 | 2024-02-06 | Feb 6, 2024 | Property tax / locally assessed | 2023 | 2024-03-18 | Mar 18, 2024 | ||
| 23-1492 | 2023-12-28 | Dec 28, 2023 | Property tax | 2022 – 2023 | 2024-02-20 | Feb 20, 2024 | ||
| 23-1467 | 2023-12-28 | Dec 28, 2023 | Property tax | 2023 | 2024-02-20 | Feb 20, 2024 | ||
| 23-1436 | 2023-12-19 | Dec 19, 2023 | Property tax | 2023 | 2024-02-20 | Feb 20, 2024 | ||
| 23-1410 | 2023-12-19 | Dec 19, 2023 | Property tax | 2023 | 2024-02-20 | Feb 20, 2024 | ||
| 23-1378 | 2023-12-28 | Dec 28, 2023 | Property tax | 2023 | 2024-02-20 | Feb 20, 2024 | ||
| 23-1344 | 2023-12-28 | Dec 28, 2023 | Property tax | 2023 | 2024-02-20 | Feb 20, 2024 | ||
| 23-0623 | 2024-01-09 | Jan 9, 2024 | Property tax | 2022 | 2024-02-20 | Feb 20, 2024 | ||
| 22-1766 | 2024-01-09 | Jan 9, 2024 | Property tax | 2022 | 2024-02-20 | Feb 20, 2024 | ||
| 22-1712 | 2024-01-09 | Jan 9, 2024 | Property tax | 2022 | 2024-02-20 | Feb 20, 2024 | ||
| 22-1432 | 2023-12-19 | Dec 19, 2023 | Individual income tax | 2019 | 2024-02-20 | Feb 20, 2024 | ||
| 21-1747 | 2024-01-16 | Jan 16, 2024 | Individual income tax | 2017 – 2018 | 2024-02-20 | Feb 20, 2024 | ||
| 23-1318 | 2023-11-21 | Nov 21, 2023 | Property tax | 2023 | 2024-01-12 | Jan 12, 2024 | ||
| 22-0950 | 2023-11-21 | Nov 21, 2023 | Property tax | 2021 | 2024-01-12 | Jan 12, 2024 | ||
| 22-0078 | 2023-08-09 | Aug 9, 2023 | Sales and Use Tax | 2018 – 2021 | 2024-01-12 | Jan 12, 2024 | ||
| 21-1701 | 2023-07-20 | Jul 20, 2023 | Property tax | 2021 | 2023-12-06 | Dec 6, 2023 | ||
| 22-1852 | 2023-10-10 | Oct 10, 2023 | Individual income tax | 2019 – 2020 | 2023-12-06 | Dec 6, 2023 | ||
| 22-1974 | 2023-10-24 | Oct 24, 2023 | Property tax | 2022 | 2023-12-06 | Dec 6, 2023 | ||
| 23-1162 | 2023-09-19 | Sep 19, 2023 | Centrally assessed | 2023 | 2023-11-09 | Nov 9, 2023 | ||
| 99-0568 & 99-0622 | 2001-04-07 | Apr 7, 2001 | Centrally assessed | 1999 | 2023-11-09 | Nov 9, 2023 | ||
| 23-0231 | 2023-09-26 | Sep 26, 2023 | Indigent abatement | 2022 | 2023-11-09 | Nov 9, 2023 | ||
| 22-1804 | 2023-09-26 | Sep 26, 2023 | Property tax | 2022 | 2023-11-09 | Nov 9, 2023 | ||
| 18-0484 | 2020-02-21 | Feb 21, 2020 | Income tax | 2014 – 2015 | 2023-11-09 | Nov 9, 2023 | ||
| 14-1635 | 2015-03-30 | Mar 30, 2015 | Circuit breaker tax abatement | 2014 | 2023-10-23 | Oct 23, 2023 | ||
| 23-0048 | 2023-09-07 | Sep 7, 2023 | Circuit breaker tax relief | 2022 | 2023-10-23 | Oct 23, 2023 | ||
| 21-1878 | 2023-08-29 | Aug 29, 2023 | Property tax | 2021 | 2023-10-12 | Oct 12, 2023 | ||
| 23-0031 | 2023-08-29 | Aug 29, 2023 | Property tax | 2022 | 2023-10-12 | Oct 12, 2023 | ||
| 22-0067 & 22-0638 | 2023-02-21 | Feb 21, 2023 | Income tax | 2018 – 2019 | 2023-09-29 | Sep 29, 2023 | ||
| 22-1555 | 2023-07-18 | Jul 18, 2023 | Income tax | 2019 | 2023-09-29 | Sep 29, 2023 | ||
| 23-0408 | 2023-04-27 | Apr 27, 2023 | Property tax / locally assessed | 2022 | 2023-09-29 | Sep 29, 2023 | ||
| 19-1284 & 20-0991 | 2020-06-26 | Jun 26, 2020 | Property tax exemption / locally assessed | 2019 – 2020 | 2023-09-14 | Sep 14, 2023 | ||
| 22-1224 | 2022-11-08 | Nov 8, 2022 | Property tax | 2022 | 2023-09-14 | Sep 14, 2023 | ||
| 22-0844 | 2022-11-22 | Nov 22, 2022 | Property tax | 2022 | 2023-09-14 | Sep 14, 2023 | ||
| 19-0369 | 2021-01-29 | Jan 29, 2021 | Income tax | 2010 | 2023-09-12 | Sep 12, 2023 | ||
| 20-0598 | 2023-07-18 | Jul 18, 2023 | Income tax | 2012 – 2013 | 2023-09-12 | Sep 12, 2023 | ||
| 21-1078 | 2023-07-11 | Jul 11, 2023 | Property tax | 2020 | 2023-09-12 | Sep 12, 2023 | ||
| 21-1649 | 2023-07-11 | Jul 11, 2023 | Sales and Use Tax | 2021 | 2023-09-12 | Sep 12, 2023 | ||
| 22-1581 | 2023-06-27 | Jun 27, 2023 | Property tax | 2022 | 2023-09-12 | Sep 12, 2023 | ||
| 22-1848 | 2023-07-11 | Jul 11, 2023 | Property tax / locally assessed | 2022 | 2023-09-12 | Sep 12, 2023 | ||
| 22-0949 | 2023-06-15 | Jun 15, 2023 | Property tax | 2021 | 2023-07-18 | Jul 18, 2023 | ||
| 11-0100 | 2012-02-15 | Feb 15, 2012 | Sales and Use Tax | 2007 – 2010 | 2023-07-18 | Jul 18, 2023 | ||
| 22-1896 | 2023-02-14 | Feb 14, 2023 | Property tax / locally assessed | 2022 | 2023-07-07 | Jul 7, 2023 | ||
| 22-1207 | 2022-12-06 | Dec 6, 2022 | Individual income tax | 2018 | 2023-07-07 | Jul 7, 2023 | ||
| 23-0410 | 2023-04-25 | Apr 25, 2023 | Property tax / locally assessed | 2022 | 2023-06-20 | Jun 20, 2023 | ||
| 23-0192 | 2023-04-18 | Apr 18, 2023 | Property tax / locally assessed | 2022 | 2023-06-20 | Jun 20, 2023 | ||
| 22-1973 | 2023-03-30 | Mar 30, 2023 | Property tax | 2022 | 2023-06-20 | Jun 20, 2023 | ||
| 22-1925 | 2023-04-18 | Apr 18, 2023 | Property tax | 2022 | 2023-06-20 | Jun 20, 2023 | ||
| 22-1696 | 2023-04-11 | Apr 11, 2023 | Property tax | 2022 | 2023-06-20 | Jun 20, 2023 | ||
| 22-1625 | 2023-04-04 | Apr 4, 2023 | Property tax / locally assessed | 2022 | 2023-06-20 | Jun 20, 2023 | ||
| 22-1564 | 2023-04-11 | Apr 11, 2023 | Circuit breaker tax relief | 2022 | 2023-06-20 | Jun 20, 2023 | ||
| 22-0923 | 2023-03-30 | Mar 30, 2023 | Property tax | 2021 | 2023-06-20 | Jun 20, 2023 | ||
| 21-1478 | 2023-05-05 | May 5, 2023 | Individual income tax | 2013 – 2014 | 2023-06-20 | Jun 20, 2023 | ||
| 20-0718 | 2023-03-30 | Mar 30, 2023 | Property tax | 2019 | 2023-06-20 | Jun 20, 2023 | ||
| 20-0717 | 2023-03-30 | Mar 30, 2023 | Property tax | 2019 | 2023-06-20 | Jun 20, 2023 | ||
| 20-0716 | 2023-03-30 | Mar 30, 2023 | Property tax | 2019 | 2023-06-20 | Jun 20, 2023 | ||
| 20-0715 | 2023-03-30 | Mar 30, 2023 | Property tax | 2019 | 2023-06-20 | Jun 20, 2023 | ||
| 20-0714 | 2023-03-30 | Mar 30, 2023 | Property tax | 2019 | 2023-06-20 | Jun 20, 2023 | ||
| 20-0713 | 2023-03-30 | Mar 30, 2023 | Property tax | 2019 | 2023-06-20 | Jun 20, 2023 | ||
| 20-0712 | 2023-03-30 | Mar 30, 2023 | Property tax | 2019 | 2023-06-20 | Jun 20, 2023 | ||
| 20-0711 | 2023-03-30 | Mar 30, 2023 | Property tax | 2019 | 2023-06-20 | Jun 20, 2023 | ||
| 20-0710 | 2023-03-30 | Mar 30, 2023 | Property tax | 2019 | 2023-06-20 | Jun 20, 2023 | ||
| 20-0709 | 2023-03-30 | Mar 30, 2023 | Property tax | 2019 | 2023-06-20 | Jun 20, 2023 | ||
| 20-0707 | 2023-03-30 | Mar 30, 2023 | Property tax | 2019 | 2023-06-20 | Jun 20, 2023 | ||
| 22-2055 | 2023-03-14 | Mar 14, 2023 | Property tax exemption / locally assessed | 2022 | 2023-04-28 | Apr 28, 2023 | ||
| 20-2025 | 2023-02-21 | Feb 21, 2023 | Property tax | 2020 | 2023-04-28 | Apr 28, 2023 | ||
| 22-1704 | 2023-02-28 | Feb 28, 2023 | Individual income tax | 2018 | 2023-04-28 | Apr 28, 2023 | ||
| 22-1968 | 2023-02-07 | Feb 7, 2023 | Property tax exemption / locally assessed | 2022 | 2023-04-28 | Apr 28, 2023 | ||
| 23-0159 | 2023-04-07 | Apr 7, 2023 | Property tax exemption / locally assessed | 2005 – 2021 | 2023-04-28 | Apr 28, 2023 | ||
| 21-1297 | 2023-03-21 | Mar 21, 2023 | Individual income tax | 2015 – 2018 | 2023-04-28 | Apr 28, 2023 | ||
| 23-0124 | 2023-03-16 | Mar 16, 2023 | Property tax | 2022 | 2023-04-28 | Apr 28, 2023 | ||
| 22-1970 | 2023-02-07 | Feb 7, 2023 | Property tax exemption / locally assessed | 2022 | 2023-04-28 | Apr 28, 2023 | ||
| 22-1965 | 2023-03-07 | Mar 7, 2023 | Property tax exemption / locally assessed | 2022 | 2023-04-28 | Apr 28, 2023 | ||
| 22-1430 | 2023-02-07 | Feb 7, 2023 | Individual income tax | 2015 – 2018 | 2023-04-28 | Apr 28, 2023 | ||
| 22-1975 | 2023-02-07 | Feb 7, 2023 | Property tax exemption / locally assessed | 2022 | 2023-04-28 | Apr 28, 2023 | ||
| 21-1921 | 2022-11-22 | Nov 22, 2022 | Property tax | 2020 – 2021 | 2023-03-29 | Mar 29, 2023 | ||
| 22-1962 | 2023-01-31 | Jan 31, 2023 | Property tax / locally assessed | 2022 | 2023-03-14 | Mar 14, 2023 | ||
| 22-1950 | 2023-02-07 | Feb 7, 2023 | Property tax / locally assessed | 2022 | 2023-03-14 | Mar 14, 2023 | ||
| 22-1868 | 2023-01-10 | Jan 10, 2023 | Property tax / locally assessed | 2022 | 2023-03-14 | Mar 14, 2023 | ||
| 22-1769 | 2023-01-17 | Jan 17, 2023 | Property tax / locally assessed | 2022 | 2023-03-14 | Mar 14, 2023 | ||
| 22-1743 | 2023-01-10 | Jan 10, 2023 | Property tax / locally assessed | 2021 | 2023-03-14 | Mar 14, 2023 | ||
| 22-1572 | 2022-11-01 | Nov 1, 2022 | Property tax / locally assessed | 2022 | 2023-03-14 | Mar 14, 2023 | ||
| 22-1046 | 2022-11-22 | Nov 22, 2022 | Property tax / locally assessed | 2021 | 2023-03-14 | Mar 14, 2023 | ||
| 22-0438 | 2022-12-06 | Dec 6, 2022 | Circuit breaker / indigent abatement | 2021 | 2023-03-14 | Mar 14, 2023 | ||
| 22-0339 | 2022-11-08 | Nov 8, 2022 | Individual income tax | 2018 | 2023-03-14 | Mar 14, 2023 | ||
| 21-1922 | 2022-10-04 | Oct 4, 2022 | Property tax | 2021 | 2023-03-14 | Mar 14, 2023 | ||
| 21-0838 | 2022-09-27 | Sep 27, 2022 | Property tax | 2020 | 2023-03-14 | Mar 14, 2023 | ||
| 21-0823 | 2022-09-13 | Sep 13, 2022 | Property tax | 2020 | 2023-03-14 | Mar 14, 2023 |
Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.