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What does the Board of Equalization do? | Should I appeal? |
Where do I file? | What next? | Should I file an appeal? |
Who can file an appeal ? | How do I get my appeal accepted for review? | Other Information | What happens if I can't afford to pay the taxes on my home?
IMPORTANT NOTE: The Board of Equalization can only accept appeals filed during the time period allowed by law. This year the Board will convene on August 03, adn end on September 15. Your Notice of Property Valuation and Tax Change will also include the filing dates and other helpful information.
If you would like to learn more the property tax process in Salt Lake County, visit our website at www.propertytax.slco.org.
Once you file an appeal the Board has the authority to review the valuation that has been assessed on your property to determine if it reflects Fair Market Value, as defined in Utah Tax Code, Section 59-2-102(12). The Board can only hear appeals on the valuation of your property for the current year and not on the tax you will be billed or how much tax you must pay to a certain taxing entity.
Taxing entities hold independent hearings for their tax rate setting. See your Notice of Property Valuation and Tax Change for those dates and locations.
Should I appeal my property valuation?
During the appeal filing period any questions about the appeal process should be directed to: 801-468-3999 or you can visit www.taxadmin.slco.org
Where do I file my appeal?
Once you have gathered your evidence and completed the appeal application (included in your Notice of Property Valuation and Tax Change) prior to the filing deadline you can either:
1) Bring your appeal to the County Government Center, 2001 South State Street in the lobby area of the first floor of the north building where you meet with a representative of the Board, or;
2) Mail your appeal to the Clerk of the Board of Equalization, 2001 South State Street #N3300, Salt Lake City UT 84190. If you include a self-addressed stamped envelope a return receipt will be mailed to you.
What happens next?
After your appeal is accepted it may be reviewed by the Assessor's Office, reviewed administratively by a hearing officer, or be scheduled for a hearing. An appraiser from the Assessor's Office may also visit your property. Any other correspondence from the Clerk of the Board will be mailed to the mailing address of record or the address of your designated representative. Any final decision of the Board will be sent to the owner of record.
How do I know if I should file an appeal?
Your assessed value should reflect what you could sell your property for as of January 1, of the current tax year whether or not you really want to sell it. If you don't know what it could sell for, you might ask a real estate agent to give you an estimate of market value. If their estimate or your recent purchase or appraisal is lower than your assessed value you may have grounds for an appeal.
Who can file an appeal?
Any property owner or representative authorized by the property owner can file an appeal to the Board. You don't need any special license or credentials to file an appeal.
What do I need for my appeal to be accepted for review by the Board of Equalization?
You must submit one or more of the following types of evidence with your appeal. Your evidence must support your opinion of market value and should be dated as close as possible to January 1 of the current tax year under appeal.
- A purchase of the property - provide a copy of the closing statement, also referred to as your settlement statement, or HUD-1 dispursement document.
- A fee appraisal of the property - provide a copy of the complete appraisal report.
- Sales data from comparable properties - selling within one (1) year prior to January 01, of the current year. A minimum of three (3) sales is required but up to five (5) is preferred. Provide a "listing full print" copy of each sale, showing sales price, sales date, and a detailed description of properties sold in your area. This information can be obtained from a real estate professional through the Salt Lake Board of Realtors affiliated with the Wasatch Front Multiple Listing Service.
- For income producing properties (other than duplexes and single family rentals) - provide a copy of the property's rent roll and income and expense statement. Be prepared to show your rents compared to market rents. If the property is owner-occupied provide comparable sales or leases.
- A factual error in the physical characteristics or exemption status of the property - review your building card with the Assessor's Office and provide evidence of the error and evidence of how it resulted in an error in the market value.
What happens if I can't afford to pay the taxes on my home?
Salt Lake County offers number of tax relief programs that are operated independently of the Board of Equalization. Some of these programs are based on taxpayer's ability to pay. If you are low income or have some sort of disability or a financial hardship you maybe eligible for some Property Tax Relief. For information and a filing application contact the Salt Lake County Treasurer's Office at: 801-468-3400
All property taxes are due as billed on November 30 even if you have not yet received a decision from the Board of Equalization.
For other information:
Salt Lake County Council
Utah State Tax Commission
Phone Numbers:
Salt Lake County Assessor 801 468-3050
Salt Lake County Auditor 801 468-3381
Salt Lake County Tax Administration 801 468-3645
Salt Lake County Treasurer 801 468-3400
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