Property Tax

Hearing Officer Requirements

County Board of Equalizations may appoint individuals to act as Hearing Officers for the purpose of examining evidence and witnesses to make recommendations of value to the County Board of Equalization.

Hearing Officers must meet the following qualifications, per Utah Code 59-2-1001 and Utah Administrative Rule R884-24P-19:

• Be a licensed real estate appraiser through the Division of Real Estate, or
• For individuals who are not licensed real estate appraisers, an individual who has competency in:
  • Real Estate;
  • Finance;
  • Economics;
  • Public Administration; or
  • Law
• Receive the "Hearing Officer Designation" through the Utah State Tax Commission
  • Completion of "Course 43: County Board of Equalization Hearing Officer Training" once within a four-year period (since last completion of the course)
    • Must attend a 'Course 43' class offering after January 1, 2026, to count toward the designation requirement; attendance prior is not valid toward the designation requirement
      • Designation requirement took effect on January 1, 2026
    • Two courses have been approved by the Utah State Tax Commission to meet this requirement
      • USTC's own 8-hour 'Course 43'
      • Salt Lake County's 10-hour Hearing Officer Training Course
  • Completion of "Course 46, Annual Update - County Board of Equalization Hearing Officer Training" in years where 'Course 43' is not required
• Not be employed by a County Assessor's Office