Property Tax Appeals - Quick Reference
What does the Board of Equalization do?
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.