Homeownership July 26, 2024

Utah Property Taxes and Appeals

2024 Notice of Property Valuation

Do you know what to do when you get your annual Notice of Property Valuation? Watch this and find out!

We can help you appeal your property valuation.

How to Appeal Your Annual Utah Property Taxes

What Do I Need to File an Appeal?

  1. Property Information
    Parcel Number (found on Notice of Valuation)
    Physical Address
    SL County’s proposed value (found on Notice of Valuation)
    Owner’s proposed value
  2. Owner Information
    Name
    Address
    E-mail Address
    Phone Number
    Owner’s Opinion of Value (demonstrated in the documentation listed in #3 below)
  3. Documentation
    An appeal of a property tax assessment needs to provide adequate evidence that the assessed value is incorrect or out of line with assessments of similar properties using location, style, quality, size, and condition.

What Documentation Will I Need to Provide with My Appeal?

  • Comparable Sales – (This is where we can help) Recently sold properties similar to the subject property within one year of January 1. A minimum of three (3) is required but up to five (5) is preferred. You are looking for sales that are comparable to your property in style, size, age, location, etc. Greatest consideration is given to those comparable properties that sold withing one year of January 1. This evidence should be in a Multiple Listing Service (MLS) “listing full print” format, and can be obtained from us!
  • Recent Purchase of Subject Property – If you purchased your home within one year of January 1, you can submit the Closing or settlement statement or HUD-1 disbursement. Submit the full appraisal if available.
  • Recent Appraisal Report – within one year of January 1
  • Factual Error In Assessor Information – When the County’s description of my property is incorrect it can cause an assessment greater than the property’s fair market value. For these errors, you will need to submit supporting evidence that shoes the physical error, such as the wrong square footage, or number of bedrooms.

But I’m just a normal person who has access to normal things. How am I supposed to compile this documentation? Call us! As real estate agents, we have access to the resources needed to help you compile this documentation.

How do I File an Appeal?

In Salt Lake County Appeals for 2024 property values will be accepted beginning August 1, 2024 thru September 15 15 (or the following business day if the 15th is on the weekend)
Appeal Form Link

Salt Lake County Auditor: Main Office – (385) 468-7200
In-Person Appeal Assistance: Council Tax Administration – (385) 468-8120

To appeal, you will need to take the previously mentioned property information, owner information and documentation (evidence) and submit them with the appeal form using one of the following methods:

  1. Appeal Online
    Gather all necessary information and evidence
    Online Property Tax Appeal link
  2. By Email
    To submit your appeal by E-mail, send the Appeal Form and evidence to propertytaxappeals@slco.org
  3. By Mail
    To submit your appeal by mail, send the Appeal Form and evidence to:
    Office of the Salt Lake County Auditor / Property Tax Division
    2001 South State Street, Suite N3-300
    PO Box 144575
    Salt Lake City, UT 84114-4575
  4. In Person
    To submit your appeal in person, bring appeal application and evidence to the above address.

What is the Appeal Process?

  • Phase 1: Screening
    Council Tax Administration screens submitted documentation for sufficient evidence.
    If necessary, taxpayer receives notification that more evidence is needed (also known as an “intent to dismiss”)
    If there is no response to this request the appeal may be dismissed. Dismissals can be appealed directly to the State Tax Commission by filing a form TC-194a.
    If there is a sufficient response the appeal is screened again.
  • Phase 2: Value Review
    Assessor reviews documents and makes recommendation on whether the value should be adjusted or not.
    If the Assessor agrees the value should be adjusted, the taxpayer will receive recommendation by mail and can accept decision (stipulation) to finalize the appeal or continue to the next phase (by returning a “reconsideration form”).
  • Phase 3: Hearing
    Taxpayer presents case to hearing officer
    Hearing officer proposes recommendation
    Board of Equalization approves recommendation
    The Clerk of the Board of Equalization (Auditor) will mail a final decision letter to the taxpayer.
    Taxpayer may appeal this decision as outlined in the next phase.
  • Phase 4: Utah State Tax Commission
    To file this appeal, complete the TC-194 form and submit it to the Clerk of the Board of Equalization (Auditor) and the complete file will be forwarded to the State Tax Commission.
    The Utah State Tax Commission will mediate disputes between the Taxpayer and Assessor and send a final decision.
    The Taxpayer will receive recommendation by mail and can accept decision to finalize appeal or send appeal to 3rd District Court

How Does This Process work in Other Counties?

The property tax appeal process follows basically the same process in all Utah counties. You will just submit your county’s required form and your supporting documentation to:

Davis County
Use the appeal form provided in your property tax notice. Call 801-451-3250
Submit your appeal, with supporting documentation, to the Davis County Tax Administration Office

Tooele County
Visit here
Fill out the form online and provide supporting documents, or download the instructions and application on this site to file in person.

Utah County
Visit here
Fill out the form online or use one of the other ways to file featured on this page.