UtahCounty.gov

The Official Website of Utah County Government

Utah County Clerk/Auditor

Bryan E. Thompson

Utah County Auditor
PROPERTY VALUATION AND APPEALS


Property Valuation refers to the annual process undertaken by the County Assessor's office to determine the Fair Market Value of all real and personal property located in Utah County. Once a value has been established, the law allow a property owner to challenge that value through a Valuation Appeal. The information is provided below to give property owners more inforation about these two processes.


  Tell me about Property Valuation and Taxes
1. How is my property value determined? Click on heading for answer.

The Utah County Assessorís office is tasked with determining the value for all real and personal property located within the County. To learn more about how this is done, CLICK HERE to visit the Assessorís webpage.


2. How are my Property Taxes calculated? Click on heading for answer.

Property taxes help to pay for a variety of public services. In Utah, additional property tax revenue is not a simple matter of raising property values to increase revenue. Rather, the base property tax revenue is the same from the prior year. Assuming everything else remains equal, an increase in property value would mean a decrease in the tax rate, and therefore, the total dollar amount in taxes would stay the same. Of course, the reality is a little more complex. There are three elements in determining the property tax for each property: Budget, Taxable Value, and Tax Rate.

CLICK HERE to learn about each element in more detail.


3. What is a Property Valuation Notice? Click on heading for answer.

Every July, the Clerk/Auditorís Office sends a Notice of Property Valuation and Tax Change to all property owners. This notice informs property owners of several important pieces of information such as:

  • The value the Assessor has determined for the property.
  • What the proposed taxes are on the property for the year.
  • What entities those taxes go to. Information on public hearings for any proposed tax increase.

CLICK HERE to see some of the most commonly asked questions regarding the Property Valuation Notice.


4. When are Valuation Notices mailed by the County? Click on heading for answer.

By Utah State Statute Valuation Notices must by mailed by no later than July 22 each year. If July 22 falls on a weekend, this typically means that the Valuation Notices will be mailed on the Friday before the 22nd.

If, for some reason, you have not received your Valuation Notice you can print of a duplicate notice. CLICK HERE to print a duplicate notice.


  Tell Me About Appealing My Property Value
1. I got my Valuation Notice and I think that my current Assessed Market Value is wrong. How do I get the value changed? Click on heading for answer.

Established by Utah State Code, an individual property owner is given the legal right to challenge the County’s Assessed Market Value through the process of a Valuation Appeal through their county Board of Equalization.


2. How do I file a Property Valuation Appeal? Click on heading for answer.

You can file your appeal online through the county’s BOARD OF EQUALIZATION VALUATION APPEAL SYSTEM.

You can also file your appeal in person or by mail by downloading and submitting a completed Valuation Appeal Application. CLICK HERE to get the current form.

If you choose to submit an appeal, be sure to:

  • Answer each question thoroughly.
  • Sign the appeal application (either on the appeal application or electronically on the web)
  • If using a representative, include an authorization form.
  • Submit online or return your completed appeal application to the Utah County Clerk/Auditor’s Office, along with all supporting evidence and documentation be September 15 or the next business day if the 15th falls on a weekend. If submitting online, it must be done before 11:59 pm. If submitting your appeal by mail it must be postmarked by the day of the deadline. If submitting your appeal in person, it must be received by the Utah County Clerk/Auditor’s office by 4:59 pm on the day of the deadline.
  • If submitting multiple parcels for appeal, you may submit a list of parcels with your completed appeal application. The list must show the serial number, owner of record, assessed value, owner’s opinion of value and basis for appeal for each parcel on the list.

Applications without sufficient documentation to support the opinion of market value will be returned with a Intent to Dismiss and opportunity to provide additional evidence. If no further evidence is received, the appeal will be dismissed.

Applications with sufficient documentation will be forwarded to the Assessor’s Office for review. Once a decision is reached, the property owner will be notified. If you are dissatisfied with the appraiser’s decision, you can proceed to a hearing where your evidence will be reviewed by an independent third-party Hearing Officer.


3. Will it make any difference if I appeal? Click on heading for answer.

Utah County works hard to ensure that the assessed value of all properties accurately reflects the fair market value. Despite our best efforts, sometimes there is an error in the valuation or in our records. With almost 183,000 parcels in the county, and buildings on over 155,000 of them, we rely on property owners to help bring errors to our attention through the appeal process.

The success rate of appeals has consistently been around 70%. While there is no guarantee the appeal will be successful, Utah County is happy to make corrections to ensure the assessed value is correct.


4. What can I appeal? Click on heading for answer.

The question to ask yourself is “Could I sell this property for the assessed value?” If the answer is yes, the property was assessed appropriately and there is no valuation appeal warranted. If the answer is no, the property owner is encouraged to appeal the value.

When you file an appeal, you are appealing the assessed value of the parcel in question. You are not appealing the property tax on the parcel. While there is a direct relationship between assessed value and the taxes associated with it, the property tax itself cannot be appealed. Only adjusting the assessed value will result in a change in property tax.


5. What qualifies as good evidence? Click on heading for answer.

The following includes examples of each basis for appeal and examples of good evidence for each.

  • APPRAISAL - Professional Fee Appraisal with an effective date within 6 months prior to January 1 is preferable, however all recent appraisals (within two years prior to Jan 1) can be accepted. You must attach a full copy of the appraisal including a copy of the signature page. Appraisals completed after January 1 are outside the assessment window and may not be considered as evidence.
  • COST (COMMERCIAL ONLY) - Cost Approach to value can be used in recently constructed commercial property. You must provide a summary of construction costs, an appropriate appraisal of land value, and any other evidence you feel supports your opinion of value. For commercial or agricultural buildings only. This is NOT a basis of appeal for a residential property.
  • DESTROYED - For any property destroyed prior to January 1 for any reason that renders the property uninhabitable or unusable. Statements from insurance companies, local governments or other qualified sources are required to verify destroyed status.
  • FACTUAL - Factual error relates only to “physical” characteristics of the property which are significant enough to affect the county’s assessment of “Fair Market Value”. Provide a full and complete explanation of the error and supply supporting evidence.
  • INCOME (COMMERCIAL ONLY) - This method of valuation is for income producing commercial property, industrial property, or apartments, including 2 to 4 unit buildings. It cannot be used for rented condos, rented single family residences or basement apartments. If using this method, please provide: (1) Rent roll for the prior year ending December 31; (2) Evidence of an appropriate vacancy rate; (3) The prior year’s income and expense statement for this property; (4) Evidence of the appropriate rate of return (capitalization rate) to be applied to the net operating income for this property. If this property is owner occupied, you may submit equivalent data for comparable commercial or industrial properties with evidence to justify similarities or differences from this property.
  • INEQUITY OF ASSESSMENT - Inequity refers to when a property of exact or similar size/configuration has been valued by 5% higher or lower than similar properties in the local area. Provide valuations, tax notices, or other county records that support your opinion of value. All properties submitted as supporting evidence must closely match the subject property in size, configuration and age. Minimum of three (3) is requested but up to five (5) is preferred.
  • MARKET APPROACH - Provide all details such as age, land area, location, quality, size, style, etc. The more similar the comparable properties are to the subject property being appealed, the greater the consideration they will be given. Provide sales evidence in a listing full print format and, if possible, a Real Estate Agent comparative market analysis (CMA) report. Sales completed prior January 1 will be considered the strongest evidence. Sales completed after January 1 are outside the assessment window and may not be considered.
  • RECENT PURCHASE - Purchase of the property within one year prior to January 1. You must make a copy of the closing statement, settlement statement or HUD-1 disbursement documentation from sale of this parcel. If an appraisal was completed for this transaction, please submit a copy of the full appraisal. Distressed sales (short sale or bank-owned) may not be reflective of full market value.

6. What if I missed the deadline to appeal? Click on heading for answer.

If you missed the deadline to appeal your property, you may submit a Late Appeal Application (available September 16th to March 31st) with your appeal information.

There is a process for filing an appeal after the deadline, but the requirements to qualify for a late appeal are significant and not flexible. Qualifying examples include: a death in the family, a dire medical emergency on the part of the property owner where no other property owner was available to file the appeal, or a factual error in the physical description of the property, i.e., size, basement finish, etc. While the Board of Equalization may consider other circumstances, those circumstances must be severe and significant.

CLICK HERE to get the current form.


  I've Submitted My Appeal. What's Next?
1. What happens after I submit my appeal? Click on heading for answer.

The appeal process consists of multiple steps. CLICK HERE to see a chart that shows the steps that your appeal can follow during the process.


2. How long will it take the county to give me an answer on my appeal? Click on heading for answer.

Typically, it will take anywhere from 30 to 120 days after you submit your appeal to the county for a final decision to be reached. There are many factors that go into the length of time it takes to process an appeal. These factors can include the number of appeals filed, the complexity of the appeal, and if the appeal is heard by a hearing officer or not.

For all appels submitted through the online Valuation Appeal System, you can check on the status of your appeal by clicking on the “Details” link on the welcome page, then clicking “View” on the Hearing Details page under the "Status" column.

If you did not file your appeal online, you can check your appeals status by contacting the Utah County Tax Administration office by email at boe@utahcounty.gov or by phone at either (801) 851-8227 or (801) 851-8236.


3. Why would my appeal application be denied? Click on heading for answer.

There are two reasons appeals are dismissed or denied.

  • LACK OF EVIDENCE - By law, the property owner is required to provide evidence that the county has valued the property higher than the property could be sold for on the open market. If no evidence is provided, the law assumes the county assessment is correct and the appeal is dismissed.
  • INADEQUATE OR POOR EVIDENCE - Property owners often appeal their property value using information that does not show what the appealed property would actually sell for. For example, information for properties that are very dissimilar to the subject property in either physical characteristics or location. Also, distressed sales (short sales, repossessions, etc.) are not typically representative of market value.

4. Who should I talk to about additional questions? Click on heading for answer.

The Appeal process can be complex and intimidating without the proper information and guidance. We are happy to assist you.

For information regarding your property, please contact the Assessor’s Office at 801-851-8244

For information regarding your appeal, please contact the Clerk/Auditor’s Office at 801-851-8227 or 801-851-8236.