Salt Lake County Tax Payer Appeal Process

Salt Lake City Land

The article below was prepared by SLCO.org, if you are property owner in Salt Lake County and feel that your property is being over valued you can follow their instructions below.

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This page contains “DATE” specific information for the 2014 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. By law, the Assessor’s original assessment is presumptively correct unless proven otherwise.

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 “2014 MARKET VALUE.”

   For 2014 the BOARD OF EQUALIZATION will accept appeals from August 1, 2014, through September 15, 2014.Appeals to the BOARD OF EQUALIZATION can be filed by mail (download Appeal form 183 KB PDF) or in person at 2001 South State Street #N3-300/P.O. Box 144575, Salt Lake City, UT 84114-4575.

If you wish to hand-deliver your appeal, please bring it to the Salt Lake County Government Center, 2001 South State Street.  A secure appeal drop box will be available in the lobby of the North building.  You may place your completed appeal filing in this box without further assistance.

Should you want a receipt for your records, you may also hand deliver your appeal to a Clerk of the Board of Equalization in room N3-300.

Beginning Tuesday, September 2nd through Monday, September 15th, Board of Equalization staff will be available in the atrium or foyer on the first floor of the North building of the County Government Center daily from 8:00 am to 5:00 pm should you require assistance in completing or filing your appeal.  

Appeal Procedures require that the property owner submit two things with their appeal: a BE-01.2014 Appeal Form(183 KB PDF) and evidence that supports the opinion of value.

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Your VALUATION or assessed value is 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 2014. 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.

 

IF YOU ARE FILING YOUR APPEAL AFTER SEPTEMBER 15, 2014, consult the LATE APPEALS page for instructions on eligibility for and how to file a late appeal. Late appeal applications must be filed with the County Auditor. Information necessary for the appeal, evidence in support of the appeal, and a letter detailing why the appeal is late should be included with the appeal application.

 

JUDGMENT 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 JUDGMENT 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.

Brooke Glaittli