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The Appeal Process


Once you have submitted your appeal and documentation provided, the process outlined below begins.

Council Tax Administration screens submitted documentation for sufficient evidence.

  • If necessary, taxpayer receives notification that more evidence is needed (also known as an "intent to dismiss")
    • If there is no response to this request the appeal may be dismissed. Dismissals can be appealed directly to the State Tax Commission by filing a form TC-194a.
    • If there is a sufficient response the appeal is screened again. 

Assessor reviews documents and makes recommendation on whether the value should be adjusted or not.

If the Assessor agrees the value should be adjusted, the taxpayer will receive recommendation by mail and can accept decision (stipulation) to finalize the appeal or continue to the next phase (by returning a "reconsideration form").

56% resolved 

  • Taxpayer presents case to hearing officer
  • Hearing officer proposes recommendation
  • Board of Equalization approves recommendation
  • The Clerk of the Board of Equalization (Auditor) will mail a final decision letter to the taxpayer.
    • Taxpayer may appeal this decision as outlined in the next phase.

39% resolved

To file this appeal, complete the TC-194 form and submit it to the Clerk of the Board of Equalization (Auditor) and the complete file will be forwarded to the State Tax Commission.

The Utah State Tax Commission will mediate disputes between the Taxpayer and Assessor and send a final decision.

The Taxpayer will receive recommendation by mail and can accept decision to finalize appeal or send appeal to 3rd District Court

5% resolved