Property Tax Committee
The Property Tax Committee was created to be the optimal mechanism for resolving tax administrative issues in Salt Lake County. Its purpose and function is to cover all general tax policies relegated to the Salt Lake County Council, such as tax deferrals, tax related settlements, tax abatements, adjustments and other property tax issues relevant to the public interest, and appeals from other County Offices.
Salt Lake County's Property Tax Committee, was organized in 1994 to deal with ever increasing property tax issues. The committee is comprised of a member panel from each of the elected County Offices who regularly deal with property tax related problems. Additionally, the Mayor's Office has a representative. The offices who select a member to serve on this panel are the:
- Mayor’s Office
- Tax Administration as permanent "Chair" of the Committee, represents the Council, and
- District Attorney in an advisory capacity
The Salt Lake County Tax Administration, has been designated as the permanent "Chair" of this Committee. To make specific inquiries, please contact Salt Lake County Tax Administration at 801-468-3645.
The Committee is designed to administer general tax policies relegated to the Salt Lake County Mayor and County Council and is required to administer policies which relate to tax deferrals, settlements, abatements, adjustments, and other property tax related issues related to the public interest and appeals for other County agencies or offices.
The Property Tax Committee is required to meet on demand as needed but not less than once a month. During the course of each meeting the Committee will discuss and make recommendations on property tax deferrals, property tax settlements, and other public interest related matters referred from the Mayor or County Council. The Committee reviews applications and makes recommendations relating to property tax deferrals from the Final Tax Sale.
This Committee also reviews appeals from other County agencies or offices relevant to:
- Waivers or refunds of property tax related interest, penalties and other fees
- Statutory property tax relief abatements and exemptions and
- Indigent property tax relief and hardship settlements
The Committee reviews, researches, and makes recommendations of taxpayer's request for refunds of overpaid property taxes under the illegal or erroneous assessment statute.
Further, the Committee is responsible for developing and/or proposing written County-wide property tax related policies, procedures, and ordinances.
Lastly, the Committee is responsible for establishing and effecting operating procedures to accommodate mandated responsibilities and to perform other functions as determined or warranted.
Upon review of the difference requests received from taxpayers or other government agencies the Committee submits a written log of their findings and recommendations to the appropriate governing body for final action. Any recommendation made and finalized by the Committee which results in a dispute by any party may be referred to the appropriate entity for resolution.
The Property Tax Committee is not required to consider matters charged to other agencies including but not limited to responsibilities delegated expressly to elected offices.