Property Tax

For centrally assessed taxpayers, the filing deadline for appeals is the later of:

• August 1
  
• 90 days after the day on which the Commission issues the notice of assessment

For counties, the filing deadline for appeals is the earlier of:

• 60 days after the taxpayer filed its own centrally assessed appeal (County Cross-Appeal)
  
• 60 days after the taxpayer's deadline for filing an appeal (County-Initiated Appeal)

All appeals of centrally assessed values and penalties must be filed with the Utah State Tax Commission Appeals Unit using the approved appeal forms. If you are appealing both a centrally assessed valuation and a centrally assessed penalty, you must file two separate appeals: one for valuation and one for penalty.

Valuation and penalty appeal forms are available on our Forms page by selecting the “Centrally Assessed Appeals” box at the top of the page.

The Utah State Tax Commission Appeals Unit sends orders and decisions regarding centrally assessed properties directly to the parties and affected counties.

For questions or additional information, please contact the Appeals Unit at [email protected].