Appeals Information Flyer
Public services, such as schools, police, roads, garbage pickup, recreation centers, and libraries are funded by property taxes. Unfortunately, the cost of
public services have not gone down.
The County or other taxing entities still raise the same amount of
money to pay for these services. When property values decrease the
tax rate must increase to maintain these revenues.
increased tax rates permit the entity to maintain the same basic level of services. If a taxing entity proposes an increase in property taxes above the level of taxes collected (or revenues received) from the prior year, they must hold a public hearing to disclose the reasoning for the increase and the estimated amount of the increase.
Your notice of "
valuation" and tax change will list those entities proposing increases and the time and location of the public hearing. If you feel your taxing entity should not raise taxes beyond last year's level, you should plan to attend the public hearing and voice your opinion there.
Please note that neither Salt Lake County nor the Board of Equalization has control over rate setting and revenues collected by other taxing entities. Contact those
taxing entities directly if you wish to receive detailed information about their budgets.
Typically, a notice of valuation and tax change will be sent to you during the last week of July. This notice will disclose the market value of your home and the proposed property taxes. If you disagree with the market value place on your property by the Salt Lake County Assessor, fill out the
appeal form provided, attach the
evidence you are relying on to support your opinion of value, and return the form and information to the address provided. The appeal must be received within the time frame indicated at the bottom of your notice (September 15 or 45 days, whichever is longer). Visit this detailed explanation of the "
Yes, you will need to fill out and file an "
appeal form" with each parcel of property you appeal. A form should have been included with the notice of valuation and tax change sent to you.
The most common and easiest to obtain is comparable sales. A minimum of 3 is required but up to 5 is preferred. Greatest consideration will be given to those sales occurring between July of last year and January 1 of the current tax year. They must be of comparable style, quality, size, age, location, land area, etc. If possible, submit comparables in a "
listing full print" format. Contact a real estate professional to assist you in obtaining this information. A "
fee appraisal", completed within 1 year prior January 1 of the current tax year, is another great source of evidence to challenge an assessment. If this is your evidence source:
Your appeal will be screened to determine if you have provided sufficient evidence to have the appeal accepted. If not, an intent to dismiss will be issued explaining the deficiency and what additional information is needed. Once accepted, it will be reviewed and an informal value reduction proposed, or the appeal will be scheduled for hearing. View more details on the "
Property taxes are due no later than November 30th of the current tax year, unless this date falls on a weekend. If this occurs, the tax would be due on the following Monday. Please be mindful of the fact that your property taxes are due and payable on November 30th, even if an appeal has been filed. If your appeal is still unresolved when your property taxes are due, we recommend you pay the "billed" amount to avoid penalties and interest on any unpaid balance. Refunds will be issued only after a final and unappealable decision has been rendered. The refund will be issued to the owner shown on the records of the Salt Lake County Tax System at the time of refund, with interest pursuant to State Statute. Once your appeal has been completely resolved, the
Salt Lake County Treasurer will issue your refund. If you are satisfied with the market value recommendation offered by the Board, you may also stipulate to expedite your refund.
An appeal may be filed late, but will be reviewed and accepted as an appeal if it meets one of the following conditions:
Late applications must be filed with the County Auditor and should include all information necessary for the appeal including evidence of value and a letter explaining why it is late which should meet one of the conditions previously mentioned.
View this brochure -
Understanding the Role of the Board of Equalization Property Valuation Appeal Information.
Detailed explanation of the taxpayer services provided by Salt Lake County Tax Administration -