The approximate time involved in an appeal process is illustrated below with typical dates when each portion of this process occurs.
Taxpayer receives Notice of Valuation and Tax Change.
- Review your Valuation Notice. All data should be reviewed. Especially current market value.
- Board of Equalization accepts appeals on property valuations not taxes due.
July - August
Valuation questions can be directed to the Assessor’s Office.
Appeal is filed with Board of Equalization.
(Mail-in or walk-in.)
- The Assessor's value is presumed to be correct under state law.
- If there are questions about the valuation the Assessor's Office can answer them.
- If the valuation is still not correct an appeal may need to be filed.
- Evidence is required or appeal will be returned for additional information or be dismissed.
- Be aware of filing deadline - 45 days, from mailing of notice, or September 15, which ever is longer. If September 15 falls on a holiday, the established deadline will be the next business day.
Unless extended by the State Tax Commission appeal is reviewed and recommendation is made through a review or hearing.
- A recommendation may be made through an informal review or...
- ...some appeals may be scheduled for a hearing which the taxpayer may attend.
- ...value may be increased, decreased, or remain the same.
- ...an informal decision may be sent giving the taxpayer appeal rights to the Board of Equalization.
- a formal decision may be sent giving the taxpayer appeal rights to the State Tax Commission.
Final decision issued by the Board.
Taxpayer receives Board of Equalization decision letter.
Whether or not a decision is received, taxes are due by November 30.
All final decisions of the Salt Lake County Board of Equalization can be appealed to the Utah State Tax Commission following their administrative rules. Further appeal can be made to the courts.
With in 30 days from receipt of a County decision, all Board of Equalization decisions can be appealed to the State Tax Commission.