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If you need assistance during the filing period, please call 385-468-8120 for questions relating to evidence, the hearing process, or assistance in completing your appeal application.

Board of Equalization staff will not be available to assist the public in the Government Center lobby this year. However, you may call for telephone assistance or to schedule an in-person appointment to discuss your concerns.

For assistance regarding mailing or submitting your appeal electronically, please reference the website instructions below or call the Clerk of the BOE at 385-468-7200.

If you have questions or need assistance regarding the value of your property, please call the Salt Lake County Assessor at 385-468-8000.

Please be advised that notices of hearing will be sent via email (where an email address has been provided). Please check your spam/junk regularly if you are awaiting notice that your appeal has been scheduled for hearing. If no email is provided, notices of hearing will be sent via US mail.

If you plan on submitting documents to us, please be prepared to bring copies of documents we can retain. We will not be photocopying documents for the public in our offices at the present time.

Offices Involved With the Board of Equalization

The County Council is the Board of Equalization (Board or BOE). The Board sets policy and makes all final decisions based on its findings or findings made by hearing officers appointed by the Board. It may make and enforce any rule which is consistent with statute or State Tax Commission rule and necessary for the government of the Board, the preservation of order, and the transaction of business.

County Council

The Tax Administration Office is designated staff to the County Council on tax matters. This office administers the Board of Equalization, directs the hearing process, establishes policies and procedures, coordinates operations, and monitors the appeals process for the Board of Equalization. The Tax Administration Office carries out general operations and administrative matters for the Board as described under these rules except as delegated by statute to other elected offices or reserved for the Board.

The County Auditor by statute serves as the Clerk of the Board of Equalization (Clerk) with the primary responsibility of maintaining all records for the Board of Equalization.

Auditor

The District Attorney serves as legal counsel to the Board and provides formal opinions, advice, and recommendations on all legal matters brought before the Board. All applications based entirely or in part on legal issues may be referred to the District Attorney for review.

District Attorney

The County Assessor establishes the original valuation and may be required to attend the hearings and to provide testimony and evidence in defense of any valuation under appeal. The Assessor may meet informally with petitioners to review the applications and make recommendations to the Board with respect to changes in valuation. The Assessor collects taxes, including penalties and interest, for personal property in accordance with decisions of the Board.

Assessor

The County Treasurer collects taxes, including penalties and interest, on real property in accordance with adjustments effected by decisions of the Board of Equalization.

Treasurer

The County Recorder provides documents and information on issues that involve legal descriptions of real property.

Recorder

Rules and Applicable Laws

Board of Equalization Administrative Rules

Utah State Tax Commission Standards of Practice
Tax Relief Statutes

Relevant Utah Property Tax Law

Frequently Asked Questions

Once you file an appeal the Board has the authority to review the valuation that has been assessed on your property to determine if it reflects Fair Market Value, as defined in Utah Tax Code, Section 59-2-102(12). The Board can only hear appeals on the valuation of your property for the current year and not on the tax you will be billed or how much tax you must pay to a certain taxing entity.

Taxing entities hold independent hearings for their tax rate setting. See your Notice of Property Valuation and Tax Change for those dates and locations.

Fair Market Value

As defined in Utah Tax Code, Section 59-2-102(12).

Any property owner or representative authorized by the property owner can file an appeal to the Board. You don't need any special license or credentials to file an appeal.

Your assessed value should reflect what you could sell your property for as of January 1, of the current tax year whether or not you really want to sell it.

If you don't know what it could sell for, you might ask a real estate agent to give you an estimate of market value. If their estimate or your recent purchase or appraisal is lower than your assessed value you may have grounds for an appeal.

Once you have gathered your evidence and completed the appeal application(included in your Notice of Property Valuation and Tax Change) prior to the filing deadline you can:

  1. Online
  2. You may also hand deliver your appeal to the Clerk of the Board in the Auditor’s Office in room N3-300.
  3. Bring your appeal to the County Government Center, 2001 South State Street. A locked appeal drop box will be available in the lobby of the North building. You may also hand deliver your appeal to a Clerk of the Board in room N3-300.
  4. Our Board of Equalization staff will NOT be available to assist the public in the Government Center lobby this year. If you need assistance completing your appeal, please call Council-Tax Administration for telephone assistance or to schedule an in-person appointment at 385-468-8120.
Online Property Tax Appeal

Appeal Application

You must submit one or more of the following types of evidence with your appeal form. Your evidence must support your opinion of market value and should be dated as close as possible to the lien date of January 1 of the current tax year under appeal.

  1. A purchase of the property - provide a copy of the closing statement, also referred to as your settlement statement, or HUD-1 disbursement document.
  2. A fee appraisal of the property - provide a copy of the complete appraisal report.
  3. Sales data from comparable properties - selling within one (1) year prior to January 1, of the current year. A minimum of three (3) comparable sales are required but up to five (5) are preferred. Provide a "listing full print" copy of each sale, showing sales price, sales date, and a detailed description of properties sold in your area. This information can be obtained from a real estate professional through the Salt Lake Board of Realtors affiliated with the Wasatch Front Multiple Listing Service.
  4. For income producing properties (other than duplexes and single family rentals) - provide a copy of the property's year end rent roll and operating statiement. Be prepared to show your rents compared to market rents. If the property is owner-occupied provide comparable sales or leases.
  5. A factual error in the physical characteristics or exemption status of the property - review your building card with the Assessor's Office and provide evidence of the error and evidence of how it resulted in an error in the market value.

Settlement Statement

Fee Appraisal

Comparable Properties

After your appeal is accepted it will be reviewed by the Assessor's Office, reviewed administratively by a Hearing Officer, or be scheduled for a hearing.

An appraiser from the Assessor's Office will also visit your property.

Any other correspondence from the Clerk of the Board will be mailed to the mailing address of record or the address of your designated representative.

Please be advised that notices of hearing will be sent via email (where an email address has been provided). Please check your spam/junk regularly if you are awaiting notice that your appeal has been scheduled for hearing. If no email is provided, notices of hearing will be sent via US mail.

Any final decision notice of the Board will be sent as directed by Utah law.

Salt Lake County offers number of tax relief programs that are operated independently of the Board of Equalization. Some of these programs are based on taxpayer's ability to pay. If you are low income or have some sort of disability or a financial hardship you maybe eligible for some Property Tax Relief.

For information and a filing application contact the Salt Lake County Treasurer's Office at: 385 468-8300.

All property taxes are due as billed on November 30 even if you have not yet received a decision from the Board of Equalization.

Salt Lake County Treasurer's Office

A Judgement Levy is a special charge administered by the taxing entity to make up a short fall in property taxes collected as a result of Utah State Tax Commission property tax related decisions.

You may be assessed an additional tax collection segment called Judgement Levies. The levy allows a taxing entity to collect moneys over and above what was budgeted to make up for a shortfall in revenue due to successful appeals primarily to the Utah State Tax Commission.