Frequently Asked Questions
What does the Board of Equalization (BOE) Do?
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.
Who Can File an Appeal?
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.
Should I File an Appeal?
Your assessed value should reflect what you could sell your property for as of January 1, of the current tax yearwhether 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.
How Do I File?
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:
- Mail your appeal to the Clerk of the Board of Equalization, 2001 South State Street #N3-300, P.O. Box 144575, Salt Lake City UT 84114-4575. If you include a self-addressed stamped envelope a return receipt will be mailed to you.
- 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.
- Beginning Tuesday, September 3 through Thursday, September 16, 2019, Board of Equalization staff will be available in the lobby daily from 8:00 am to 5:00 pm should you require assistance in completing or filing your appeal.
*Visit the atrium area of the North building for more information on appeals.
How Do I Get My Appeal Accepted For Review?
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.
- A purchase of the property - provide a copy of the closing statement, also referred to as your settlement statement, or HUD-1 disbursement document.
- A fee appraisal of the property - provide a copy of the complete appraisal report.
- 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.
- For income producing properties (other than duplexes and single family rentals) - provide a copy of the property's year end rent roll and operating statment. Be prepared to show your rents compared to market rents. If the property is owner-occupied provide comparable sales or leases.
- 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.
What Happens Next?
After your appeal is accepted it may 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 may 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.
Any final decision of the Board will be sent to the owner of record.
What Happens If I Can't Afford to Pay the Taxes On My Home?
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 Officeat: 385 468-8300.
All property taxes are due as billed on November 30even if you have not yet received a decision from the Board of Equalization.
What is a Judgement Levy?
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.