How do I Appeal My Property Valuation?

The approximate time involved in an appeal process is illustrated below with typical dates when each portion of this process occurs.

I just realized I should have appealed my property's valuation. What can be done?

Because of a recent Statutory change appeals may be accepted until March 31 of the following tax year. However, appeals to the Board of Equalization postmarked or delivered in person after September 15, will be considered late and will not be accepted as a timely appeal and will only be considered for possible acceptance as a late appeal if one of the following (Utah State Tax Commission) criteria is met:

1. A medical emergency to the property owner or an immediate family member of the property owner, and no co-owner of the property was capable of filing an appeal.
2. The property owner or an immediate family member of the property owner died and no co-owner of the property was capable of filing an appeal.
3. The County did not comply with the notification requirements of § 59-2-919 of Utah's Tax Code.
4. A factual error is discovered in the County records pertaining to the subject property. This type of appeal is to be limited to correction of the factual error and any resulting changes to the property's valuation.
5. Extraordinary and unanticipated circumstances occurring during the prescribed time period for filing the appeal and no co-owner of the property was capable of filing an appeal.

Explanation

Extraordinary circumstances means a sudden illness, accident or other occurrence which, by its emergent nature and drastic effect, prevented the property owner(s) from filing an appeal within the set time frames. Failure of the US Postal Service to deliver a correctly addressed tax notice is not considered reasonable cause to reconvene a Board of Equalization, nor does your absence from the state, by itself, constitute "extraordinary circumstances."

Guideline

A property owner who claims a "Notice of Property Valuation and Tax Changes" was never received should not be granted a hearing if the County's record shows that the notice was sent to the last known address.

1.9.2 Filing After Deadline

Late applications must be filed with the County Auditor. Information necessary for the appeal, evidence in support of the appeal, and a letter explaining why the appeal is late, should be included with the appeal application and directed to:

View the hearing officer's recommendation of market value on the property you have appealed.

• During the Board of Equalization the Salt Lake County Auditor's Office will schedule your appeal for a hearing and provide you notice of the time, date, and location where the hearing will take place.
• An officer of Salt Lake County Tax Administration will be scheduled to conduct the hearing, take oral testimony should you appear, review all evidence of market value submitted by you and the Assessor's Office, and make a recommendation of market value on your property.
• Once the hearing is concluded your hearing officer will review all evidence of the appeal record, write a recommendation of market value, and return the appeal and recommendation to Tax Administration. A review of this recommendation will be competed by Tax Administration at which time your appeal will be returned to the Auditor and placed on an agenda for formal approval by the Board of Equalization.
• After receiving approval by the Board of Equalization the Auditor will send you written notification of the outcome of your appeal. This notice will be mailed to you within a few days of formal approval. When you receive this notice, Tax Administration will allow you access to review the hearing officer's recommendation on the property you have appealed. Your record will be available for viewing for a period of 30 days. This feature will only be available for single family residential and condominium properties.
• Should you be dissatisfied with the outcome of your appeal, you will also have 30 days to file an appeal before the Utah State Tax Commission.

Please be aware that this site provides access to your unofficial appeal recommendation. The recommendations displayed here are generally consistent with the official findings of the Board of Equalization. However, should you wish to obtain the recommendation that has been formally approved by the Board of Equalization, you may contact the County Auditor's Office at 385 468-7200 to review the official record.

Sold property has been listed and advertised through the Wasatch Front Regional Multiple Listing Service (MLS). If this is the evidence type you choose to base your appeal on, please submit sales of properties selling within one (1) year prior to January 1 of the current year. A minimum of three (3) comparables are required but up to five (5) are preferred. Make sure that the information a Realtor provides you is in the format of a "Residential Full Report". Please note at the top of the example that the defined search criteria is illustrated. This information should also be included with your comparable sales report.

Example:

(the actual document will also contain a photo of the sold property)

This is an example of a sold property that has been listed and advertised by a Realtor through the Wasatch Front Regional Multiple Listing Service ( MLS). Make sure that the information a Realtor provides you is in the format of a Residential Full Report when they are helping you with an appeal . Please note at the top of this example that the defined search criteria is illustrated. This information should also be included with your comparable sales.

A real estate settlement statement is the document you receive from a title company that discloses the sale price and all other charges incurred when a property is purchased. Although settlement statements may differ in format they all contain the same information. If you choose this evidence source to perfect your appeal, provide a complete and signed copy of the closing document which occurred within one (1) year prior to January 1, of the current tax year.

An independent "fee" appraisal is one of the best evidence types you can provide. This document contains a description of your property, a replacement cost approach value, a sales comparison approach value, and a final estimate of market value. This evidence type has many formats as well. Unless your property exhibits unique characteristics the most critical parts are the sales comparison approach and final opinion of market value that are contained in a "fee".

For income producing properties a rent roll and operating statement are the best source documents to support your opinion of value. The rent roll form and operating statement are forms that the Assessor uses. There are many ways to disclose rent and operating expenses but remember all of this information should be included before an appeal will be accepted.

Example:

For income producing properties a rent roll and operating statement are the best source documents to support an opinion of value. The form below is the rent roll and operating statement form that the Assessor uses. There are many way to disclose your rent and operating expenses. Remember all of this information should be included before an appeal will be accepted.

Rent Roll

Operating Statement