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The Appeals Process

Phase 1
Screening
Clipboard
 

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
 
 
Phase 2
Value Review
House
 

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
 
 
Phase 3
Hearing
Shaking Hands
 

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
 
 
Phase 4
Utah State Tax Commission
State of Utah Shape
 

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