Tax Payer Appeal Process
This page contains "DATE" specific information for the 2011 assessment year. Please pay particular attention to the dates referenced here.
APPEAL INFORMATION
The Salt Lake County Council is the Board of Equalization (BoE or Board) for Salt Lake County. The Board of Equalization is responsible for adjusting and equalizing the valuation and assessment of the real property and personal property within the County subject to regulation and control by the State Tax Commission as prescribed by law. The Board accepts the Assessor's assessment as correct unless contrary evidence proves otherwise.
For 2011 the BOARD OF EQUALIZATION will accept appeals from August 1, 2011, through September 15, 2011. Appeals to the BOARD OF EQUALIZATION can be filed by mail or in person at 2001 South State Street #N3300, Salt Lake City, UT 84190.
Board of Equalization staff members will be available in the atrium or foyer on the first floor of the North building of the County Government Center at 2001 South State Street from August 1, 2011, through September 15, 2011 between the hours of 10 am - 2 pm to provide assistance. Starting on Sept. 6, 2011 until Sept. 15, 2011, Board Staff will be available in the lobby for extended hours Monday through Friday 8 am - 5 pm. Should you not require staff assistance to complete your appeal, a drop box will be available in the lobby for appeal drop off 8 am - 5 pm thoughout the appeal period from Aug. 1 to Sept. 15, 2011. You may place your completed appeal filing in this box without further assistance.
The (Valuation Notice or Truth in Taxation Notice) is usually mailed out the last part of July of the current assessment year. Your property value is found under the column "THIS YEAR'S MARKET VALUE."
JUDGEMENT LEVY is a special charge administered by the taxing entity to make up a short fall in property taxes collected as a result of Utah State Tax Commission property tax related decisions.
You may be assessed an additional tax collection segment called JUDGEMENT LEVIES. The levy allows a taxing entity to collect moneys over and above what was budgeted to make up for a shortfall in revenue due to successful appeals primarily to the Utah State Tax Commission.
Your VALUATIONS or assessed values are made by the Assessor's Office and for most properties within Salt Lake County, are generated by a computer assisted mass appraisal [CAMA] system for most residences.
You can only appeal the total market value for 2011. You cannot appeal just the value of the land or just the value of the improvements (house or other buildings). Please note that the "Board" cannot review or adjust the taxes you pay. The Board only adjusts the valuation of the property.
Appeal Procedures require that the property owner submit two things with their appeal: a BE-01.2010 Appeal Form and evidence that supports the opinion of value.
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