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The Appeals Process
Phase 1
Screening
Screening
Screening
Tax Administration screens submitted documentation for sufficient evidence.
- If necessary, taxpayer receives notification that more evidence is needed
- If there is no response to this request the appeal may be dismissed
Estimated percentage of appeals
resolved at each phase per year
resolved at each phase per year
Phase 2
Value Review
Value Review
Value Review
Assessor reviews documents and makes recommendation on whether the value should be adjusted or not.
Taxpayer will receive recommendation by mail and can accept decision to finalize the appeal or continue to the next phase
56%
resolved
resolved
Phase 3
Hearing
Hearing
Hearing
- Taxpayer presents case to hearing officer
- Hearing officer proposes recommendation
- Board of Equalization approves recommendation
Taxpayer will receive recommendation by mail and can accept decision to finalize the appeal or continue to the next phase
39%
resolved
resolved
Phase 4
Utah State Tax Commission
Utah State Tax Commission
Utah State Tax Commission
Utah State Tax Commission will mediate dispute between Taxpayer and Assessor and send final decision
Taxpayer will receive recommendation by mail and can accept decision to finalize appeal or send appeal to 3rd District Court
5%
resolved
resolved