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Evidence

Below are examples of types of evidence you will need to provide the Board of Equalization in order to have an appeal accepted.

Sold Property

Sold property has been listed and advertised through the Wasatch Front Regional Multiple Listing Service ( MLS). If this is the evidence type you choose to base your appeal on, please submit sales of properties selling within one (1) year prior to January 1 of the current year. A minimum of three (3) comparables are required but up to five (5) are preferred. Make sure that the information a Realtor provides you is in the format of a "Residential Full Report" . Please note at the top of the example that the defined search criteria is illustrated. This information should also be included with your comparable sales report.

Example

(the actual document will also contain a photo of the sold property)

This is an example of a sold property that has been listed and advertised by a Realtor through the Wasatch Front Regional Multiple Listing Service ( MLS). Make sure that the information a Realtor provides you is in the format of a Residential Full Report when they are helping you with an appeal . Please note at the top of this example that the defined search criteria is illustrated. This information should also be included with your comparable sales.

**List Count: 1 Residential Date: 014/01/2004 08:51 AM
State:ut Status:8 Prop Type:SNGL Sold Price Min:100000 Sold Price Max:150000 Area:103
MLS #: 67314 Area: 103  
List Price: $119,900 Status: Sold
Dom: 20 List Dt: 03/02/1999
CDom: 48 Ctr Dt: 03/22/1999
Sold Price: $117,000 Sld Dt: 04/19/1999
Concessions $0 Sld Trms: FHA
Address: 421 No Where Ave
Quadrant: SE NS: 0000 EW: 0000
City: Salt Lake City,UT 84100
County: Salt Lake Restrict: No
Proj/Subdv: CHERRY RIDGE
Tax ID: 00-00-000-000 Taxes: $000
Zoning: R-1 HOA Fee: $0
School Dist: Granite Elem Schl: Mill Creek Jr High: Evergreen
Sr High: Olympus Priv Schl: Carden Christian Acad Other Schl:  
Lvl Approx
Sq Ft
Bed
Rms
Bath Fam/
Den
Dining Laun
dry
Fire
Plc
F T H K B F S
4
3
2
1
B
0
0
0
939
0
0
0
0
2
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0








Y














Y




Y

0
0
0
0
0
Tot 939 2 1 0 0 0 1 0 0 1 1 0
Type: Single Family
Style: Rambler/Ranch
Yr Built:
Deck|Pat:
Garage:
Carport:
Prkg Sp:
Fin Bsmt:
1954
0 | 1
1
0
3
0 %
Under Const:
Acres:
Frontage:
Side:
Back:
Irregular:
No
0.17
0
0
0
No
Roof: Asphalt Shingle Basement: None/Crawl Space, Slab
Heating: Forced Air, Gas Central Garage/Park: Attached, Opener
Air Cond: Evap. Cooler Roof Driveway: Concrete
Floor Cov: Hardwood Water: Culinary
Window Cov: Draperies Sewer: Connected
Pool Feat:   Possession: IMMEDIATE
Exterior: Brick
Landscape: Full Landscaping, Mature Trees, Pines
Lot Facts: Curb and Gutter, Fenced Full, Sprinkler, Auto-Full, Terrain,Flat
Exterior Feat: Patio, Sliding Glass
Interior Feat: Hardwood Floors, Oven-Double, Range Oven Free Std.
Amenities: Electric Dryer Hookup
Inclusions: Alarm System, Dryer, Microwave, Range, Refrigerator, TV Antenna, Washer, Window Covers
Exclusions:  
Terms: Conventional, Cash
Remarks: DARLNG BRCK RAMB IN PLEASANT RES AREA.BY ST MARKS.SOUTH-FACING FRNT.BIG WINDOWS.FLOODS OF SUNLIGHT!LG LIV DIN.OPEN&SPACIOUS!HDWD FLRS.ALL ROOMS FRESHLY PAINTED WHITE!HAPPY LITTLE HOUSE EASILY ENLARGED OR COMFY AS IS!QUIET,WELL KEPT STREET.ROOF QUITE NEW!
Show Inst: Keybox, Vacant, Agent has Key Ownr:  
Contact:          
L/Office:          
L/Agent:              
Co-Agent:              
S/Agent:              
BAC/SAC: 3/ Dual/VAR: No Subagency: No Lst Type: ERS
Reinst Dt:   Wthdrwn Dt:   Off Mkt Dt:   Exp Dt: 09/02/1999

 

Problems or questions about this listing? Email the Listing Agent.
Information deemed reliable but not guaranteed. Buyer to verify all information.

Real Estate Settlement Statement

A real estate settlement statement is the document you receive from a title company that discloses the sale price and all other charges incurred when a property is purchased. Although settlement statements may differ in format they all contain the same information. If you choose this evidence source to perfect your appeal, provide a complete and signed copy of the closing document which occurred within one (1) year prior to January 1, of the current tax year.


Independent "Fee" Appraisal

An independent "fee" appraisal is one of the best evidence types you can provide. This document contains a description of your property, a replacement cost approach value, a sales comparison approach value, and a final estimate of market value. This evidence type has many formats as well. Unless your property exhibits unique characteristics the most critical parts are the sales comparison approach and final opinion of market value that are contained in a "fee".


Income Producing Properties

For income producing properties a rent roll and operating statement are the best source documents to support your opinion of value. The rent roll form and operating statement are forms that the Assessor uses. There are many ways to disclose rent and operating expenses but remember all of this information should be included before an appeal will be accepted.

Example

For income producing properties a rent roll and operating statement are the best source documents to support an opinion of value. The form below is the rent roll and operating statement form that the Assessor uses. There are many way to disclose your rent and operating expenses. Remember all of this information should be included before an appeal will be accepted.

Rent Roll

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Rent Roll form

Operating Statement

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Operating Statement