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How do I appeal my property tax assessment?

County Assessor (informal review) / County Board of Equalization - BOE (formal county appeal) / Utah State Tax Commission (state appeal) / Utah courts (judicial)
Step by Step

How to do it

  1. Review your Notice of Valuation mailed by the County Auditor in July-August; compare appraised value to recent comparable sales (appraised at 100% of fair market value in Utah); note the date on your notice - the 45-day appeal clock starts from the mailing date
  2. Contact County Assessor informally first: request your property record card; present comparable sales or factual errors; many issues resolved informally
  3. FILE APPEAL WITH COUNTY BOARD OF EQUALIZATION (BOE):
  4. DEADLINE: September 15, OR 45 DAYS from the mailing of the valuation notice, whichever is LATER
  5. Most Utah counties set this as September 15 (or next business day if weekend/holiday)
  6. Late appeal option: March 31 (next calendar year) - but requires meeting additional criteria and county BOE acceptance
  7. File using the county's appeal form (available from county Auditor or Assessor website); no uniform statewide form number - each county has its own
  8. Submit evidence: comparable sales, independent appraisal, property data corrections
  9. BOE hearings: typically September through October
  10. BOE issues written decision
  11. UTAH STATE TAX COMMISSION: if unsatisfied with county BOE decision:
  12. Appeal to the Utah State Tax Commission within 30 DAYS of receiving the county BOE's written decision
  13. File petition with the Utah State Tax Commission at tax.utah.gov
  14. Administrative Law Judges hear cases; formal proceedings; attorneys may represent
  15. Commission issues decision
  16. UTAH COURTS: further judicial appeal
Details

What you need to know

Required Docs
  • County-specific appeal form (from county Auditor or Assessor website)
  • Supporting evidence: comparable sales (from January 1 valuation date), independent appraisal, property data corrections
  • State Tax Commission: petition form from tax.utah.gov
Fee
County BOE: no fee; State Tax Commission: nominal; courts: filing fees COUNTY BOE DEADLINE: September 15 OR 45 days from valuation notice mailing, whichever is later STATE TAX COMMISSION DEADLINE: 30 days from county BOE decision WHERE TO GO: County Assessor (informal + appeal form); County Board of Equalization (formal hearing - contact county Auditor/Assessor); Utah State Tax Commission - tax.utah.gov | (801) 297-3600
Where to Go
County Assessor (informal + appeal form); County Board of Equalization (formal hearing - contact county Auditor/Assessor); Utah State Tax Commission - tax.utah.gov | (801) 297-3600
County-specific variations apply

Utah's 29 counties each have their own County Board of Equalization and appeal procedures. Salt Lake County, Utah County, Davis County, and Weber County have active BOE processes. Utah County (utahcounty.gov/auditor) accepts electronic appeals via online system, email, mail, or in-person. Very small rural Utah counties (Piute, Wayne, Garfield, Daggett, etc.) may have very limited appeal activity.

Utah Notes

Important state-specific details

  • September 15 deadline (or 45 days from notice) - act quickly when you receive your valuation notice.
  • Utah assesses at 100% of fair market value, but the 45% PRIMARY RESIDENTIAL EXEMPTION effectively means owner-occupied homes are taxed on only 55% of value - verify this exemption is applied before appealing.
  • Late appeals (after September 15 through March 31) are possible but require meeting additional criteria and BOE acceptance - not guaranteed.
Official Source

State office contact

State Office
Utah State Tax Commission, Property Tax Division - tax.utah.gov | (801) 297-3600; County Auditor/Board of Equalization (varies by county); Utah County BOE: auditor.utahcounty.gov/valuation-appeals