Office of the Commission

The Utah State Tax Commission, created in 1931, consists of four members, not more than two of whom may belong to the same political party. The Governor, with consent of the Senate, appoints members to four-year terms. Utah law requires Commissioners represent composite skills in accounting, law, auditing, property assessment, management, and finance. The Tax Commissioners, in consultation with the Governor and consent of the state Senate, appoint an executive director to oversee the agency’s day-to-day operations.

Tax Commissioners conduct quasi-judicial hearings on state tax matters. Taxpayers who disagree with tax decisions made by Commission employees and/or county boards of equalization may appeal to the Commission. The Commission has final review authority of the appeals process, but taxpayers may appeal the decision to the district or state Supreme Court.

The Tax Commissioners primarily hear appeals on 37 different tax types. With the assistance of administrative law judges and the appeals support staff, the Tax Commissioners hold hearings and issue orders or final rulings on the various appeals before them. In Fiscal Year 2023-2024, the Tax Commission received 2,205 appeals, up from 1,916 appeals in FY 2022-2023. Review our Appeals Received chart for a breakdown of the type of cases for fiscal year 2023-2024. To provide general guidance for taxpayers, the Tax Commissioners redact confidential information from orders involving statutory interpretation, substantive case law and new or complex issues and then post them on the Tax Commission website. In addition to hearing tax appeals, the Tax Commissioners promulgate administrative rules which help clarify tax law administration.

By statute, the Tax Commissioners also manage several other functions. The Economic and Statistical Unit provides tax related data and analysis and produces economic reports. The Internal Audit Unit provides consistent review of agency functions. In addition to their primary responsibilities, the Tax Commissioners function in official capacities such as serving on the Governor’s Cabinet and chairing the Farmland Assessment Advisory Committee. The Commission is active in the efforts of the Governor and the Legislature in reviving Utah’s tax structure and tax reform. Other commitments include coordination with local governments and organizations as well as participating in national organizations.