Property Tax Forms

Property Tax

General Oversight

The following legal requirements are the general responsibility of the Tax Commission. The Property Tax Division, as an executive arm of the Commission, assumes specific responsibility for the execution of these responsibilities.

  1. Supervise county officers and enforce Utah Code Ann. §59-2-303.1 so that assessments of property are just and equal according to fair market value. Utah Code Ann. §59-1-210(7)
  2. Confer with, advise, and direct county officers. Utah Code Ann. §59-1-210(9)
  3. Visit counties periodically to investigate and direct. Utah Code Ann. §59-1-210(19)
  4. Take corrective action if assessors fail to 1) follow current mass appraisal standards, 2) meet sales ratio standards provided by law, 3) annually update values using current market data or 4) complete a detailed review of each property at least every five years. 5) Or if any elected official fails to perform their duty related to property tax assessment Utah Code Ann. §59-2-331.
  5. Conduct field audits and reviews of land assessed under the Farmland Administration Act (FAA) in cooperation with the county assessor. Utah Code Ann. §59-2-508(5)
  6. Chair the State Farmland Valuation Advisory Committee to recommend FAA land values based upon productive capabilities when devoted to agricultural use. Utah Code Ann. §59-2-514
  7. Provide a program of education and training for appraisal licensing and certification. Utah Code Ann. §59-2-702(1)
  8. Conduct a continuing program of in-service education and training in assessment and appraisal. Utah Code Ann. §59-2-702(2)
  9. Provide technical assistance and appraisal aid on contract at 50% of actual cost. Utah Code Ann. §59-2-703
  10. Conduct and publish assessment/sales ratio studies and share market data with counties. Utah Code Ann. §59-2-704
  11. Conduct and publish an assessment/sales ratio study on commercial properties to equalize railroad assessments. 49 USC Sec. 11501; U.S. District Court, Utah, Central District Nos. C-84-0839J, C-84-0840J and C-90-359-S
  12. Provide a training and continuing education program for hearing officers and members of the board of equalization. Utah Code Ann. §59-2-1001