Appeals of Locally Assessed Property

• General Information
• County Board of Equalization (BOE)
• Tax Commission Appeal Process for Locally Assessed Property
• Proceeding Process
• Property Tax Appeals
• Evidence
• Submittal of Documents
• Settlement Discussions

General Information

Locally assessed property is valued each year. For real property, each county has established a 5-year cyclical reappraisal schedule as required by statute. The counties also use computer-assisted mass appraisal systems to apply current market data to annual assessments.

Personal property is reported to the County Assessor by the property owner, lessee or lessor by annual self-assessment affidavit. Personal property assessments are derived from cost information or depreciation schedules. The County Assessor mails the personal property statement forms in late January or early February. Property owners have 30 days to complete and return the forms. The assessments, which are issued after receiving the statement forms, are subject to appeal within 30 days.

County Board of Equalization (BOE)

Valuation notices for locally assessed real property are mailed to property owners in late July or early August. Taxpayers may dispute their property assessment by filing an appeal with the Board of Equalization in the county where the property is located. Late filed appeals are accepted under criteria specified in statute and administrative rule. Valuation notices for personal property are mailed earlier in the year. Personal property assessments are subject to appeal within 30 days of the date that the valuation notice is mailed.

County Board of Equalization Process

• Preliminary valuation notice issued.
• Taxpayer may appeal the property valuation to the County Board of Equalization within the time frame specified by law.
• The County Board of Equalization hears the appeal and then issues a decision. That decision may be appealed to the Commission within 30 days.
• Appeals from Board of Equalization decisions proceed through the Tax Commission Appeals Unit process.

Tax Commission Appeal Process for Locally Assessed Property

To file an appeal to the Commission, for Locally Assessed Property the appeal form must be filed with the County Auditor within 30 days of the date on the County Board of Equalization decision. The County Auditor attaches the hearing record and forwards the appeal record to the Tax Commission’s Appeals Unit.

TC 194 – Request for Redetermination of County Board of Equalization Decision (for locally assessed property taxes)

The Tax Commission Appeals Unit receives the record from the County Auditor. The Request for Redetermination will be entered into the JustWare database. A Notice of the scheduled proceeding will be sent to parties by mail or e-mail. The proceeding will be held before an Administrative Law Judge or Tax Commissioner. Generally the scheduled proceeding will be held in the Salt Lake Offices of the Utah State Tax Commission. Either party may appear by phone. However, based on the number of appeals and administrative efficiencies a Tax Commissioner(s) or an Administrative Law Judge may travel to the outlying rural counties to conduct the scheduled proceeding.

Proceeding Process

In any matter before the Commission, you may be required to appear in person or by telephone for a status or scheduling conference. Conferences are held for the purposes of scheduling, clarifying issues, simplifying evidence, and expediting the proceedings.

Appeals may be scheduled for Mediation Conference or an Initial Hearing. Either party may opt out of the scheduled Mediation and proceed to a Formal Hearing. If the case is set for an Initial Hearing and you would like to try mediation, you may present that idea to the opposing party. If all parties agree to mediate the case, the Tax Commission will support that decision.

• Mediation process
• Initial hearing process

Property Tax Appeals

The Tax Commission will give the most weight to appraisals with an effective date near January 1 or comparable properties that sold near January 1 of the tax year in dispute. Please prioritize any comparable properties you plan to present.

Evidence

When filing an appeal of locally assessed property value, you must provide information supporting the value you are requesting. The supporting information must show the fair market value of your property on January 1st of the tax year you are appealing and it should be sent to the Commission and the County ten business days prior to the hearing.

Submittal of Documents

The Tax Commission Appeals Unit will accept all written submissions and forms by facsimile, e-mail, or mail.

Fax: 801-297-3919
E-mail: taxappeals@utah.gov
Mailing Address:

Utah State Tax Commission Appeals Unit
1950 West 210 North
Salt Lake City, Utah 84134

Settlement Discussions

Parties are encouraged to continue settlement discussions. Neither the filing of an appeal nor any of proceedings scheduled during the appeal process precludes further discussion or negotiation between the parties. The Tax Commission fully supports and encourages continued interaction between the parties to attempt to reach an agreement on the outstanding issues. If the parties reach an agreement prior to any proceeding, the Commission will issue an Order of Approval of a stipulation. Parties can also reach agreement during the Initial Hearing.