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Tax Payer Appeal Process

How do I appeal my property valuation?

Fill out the BE-01.2010 form which is attached to the Notice of Property Valuation or download a printable form.

Section 1:

  • The parcel number is located on your 2010 Notice of Property Valuation and Tax Change notice near the top on the left hand side.
  • The ORIGINAL MARKET VALUE means the value shown on the 2010 Notice of Property Valuation and Tax Change under the column. This year's (2010) Market Value is located near the top on the right hand side.

Section 2:

  • You must fill in the Taxpayer's Opinion of Market Value. Indicate your opinion of the property's "Fair Market Value". This is required by law.

Section 3:

  • Check this section carefully. It will tell you what kind of evidence to submit. You must submit the evidence type you have checked.

Section 4:

  • This section is required only if you will be represented by someone else and gives your consent to that representation. A tax representative should have a current "letter of authorization" and be aware of appraiser licensing requirements.
  • Sign and date the form and be sure to provide a daytime telephone number. You can mail your appeal and supporting documentation or you may bring it to the County Government Center in person. If the appeal is not postmarked or received in person by September 15, 2010, your appeal will be considered "late" and may not be accepted.

The address for the Board of Equalization is:

Salt Lake County Board of Equalization
2001 South State Street, N-3300
Salt Lake City, Utah 84190-1100

During the period from August 2, 2010, through September 15, 2010, all calls can be directed to the main Board of Equalization phone number of 468-3999 where they will be routed to the appropriate office.

The Auditor is the Clerk of the Board of Equalization. The clerk handles all matters with regard to scheduling and notices. The Clerk can be contacted by calling 801-468-3381.

The Tax Administration is responsible for reviewing appeals for completeness, conducting hearings, and making recommendations to the Board of Equalization. The phone number for Tax Administration is: 801-468-3645.

If you file an appeal and it is not complete (i.e. you have not filled out all the required parts of the BE-01.09 which is the appeal form) or do not have sufficient evidence to perfect an appeal:

  • You will be given or mailed a NOTICE OF INTENT TO DISMISS.
  • The Notice of Intent to Dismiss will indicate why your appeal is deficient or incomplete and what you need to submit in order to perfect or complete the appeal.
  • You will be given 10 additional working days to respond.
  • If you have not perfected the appeal within the 10 working days your appeal will be dismissed and cannot be refiled.
  • You are not entitled to a hearing in all cases. Hearings will be scheduled only if there has been an informal or proposed decision by the Board of Equalization and you request one. Otherwise the Board of Equalization will determine if sufficient grounds exist to warrant a hearing. If a hearing is warranted the Clerk of the Board will:
  • Send a notice of the date, time, and location of the hearing to the property owner and to the tax representative if one is involved 10 days prior to the hearing.
  • Hearings will only be rescheduled one time.
  • Rescheduling requires a request at least 24 hours prior to the hearing and approval by the clerk of the Board of Equalization before the hearing.