The Board of Equalization Appeal Deadline is Approaching: Why and How Should I Appeal?

The Board of Equalization Appeal Deadline is Approaching: Why and How Should I Appeal?

The deadline to appeal 2024 property valuations to the Wasatch County Board of Equalization (BOE) is approaching on Monday, Sept. 16, at 5 p.m., here’s what property owners need to know.

Each year, county assessors evaluate properties to determine property value. The county and other local taxing entities, such as cities and school districts, set budgets which determine the auditor’s calculated tax rate.

The Clerk-Auditor uses this information to calculate the taxes owed on each property. To learn more about property taxes and distribution in Wasatch County, visit Utah's Property Tax System – Wasatch County.

If local taxing entities have proposed tax rate increases, they must go through a truth and taxation process in which property owners are encouraged to participate in public hearings to voice their opinions.

Property owners also have the right to protest their assessed value.

Why Should You Appeal Your Property Value?

The BOE process is key to ensuring accuracy and fairness in the property tax system. If you believe your property’s assessed value is higher than its market value, this is your opportunity to potentially lower your tax bill.

This process is also essential to address discrepancies in property records and shifts in the real estate market.

“This is a chance for property owners to compare property details to the county’s records,” Clerk-Auditor Joey Granger said. “The purpose is to find discrepancies in market value that affect equalization and to make sure the data we have is correct within a certain margin of error.”

If property owners notice a discrepancy in property details, for example, square footage or lot size, they should contact the Assessor’s Office at assessor@wasatch.utah.gov.

How to Appeal Your Property Value:

Board of Equalization appeals can be submitted through Wasatch County’s online portal at wasatchcounty.gov/clerkauditor or by requesting a paper form from the Clerk-Auditor’s Office.

Property owners must collect and upload or present evidence of valuation based on Jan. 1, 2024 values, along with the appeal.

Evidentiary documents can include recent sales contracts, purchase agreements, or an appraisal. Property owners may also submit comparative market analyses, but Granger says if the comparisons are not closely comparable to the property, the appeal is likely to be rejected.

Granger advises submitting appeals well before the deadline to avoid any last-minute issues or heavy web traffic, as deadline extensions are not permitted.

What Happens After I Submit an Appeal?

Once an appeal is submitted, a BOE hearing is automatically scheduled, and the property owner is notified of the date and time.

Property owners are not required to attend BOE hearings and can mark their preference whether to attend on the appeal form. Virtual attendance is also available.

“Typically, only a small percentage of property owners attend the hearings,” Granger said. “But the majority of appeals received adjustments in their favor.”

A property owner’s attendance does not affect the outcome of the hearing. The hearing officer relies on the evidence submitted during the appeal process.

Who Decides the Outcome of an Appeal?

Utah State code requires a Certified General Appraiser and State Tax Commission-certified hearing officer to complete an initial review and recommendation for all BOE appeals. The officer must be hired from outside of the county to ensure objectivity.

If property owners disagree with the hearing officer’s recommendation, they have 30 days to appeal to the state.

Once the hearing officer has made a new determination of value and the property owner approves, the hearing officer presents the new valuation to the BOE, which in Wasatch County is the county council.

After the BOE confirms the hearing officer’s recommendation, the adjusted valuation will be shown on the property owner’s final tax bill in October.

Granger says 86 appeals have been processed thus far out of the 250-260 submitted.

What if I Didn’t Receive a Valuation Notice?

If you have not received a valuation notice this year, contact the Clerk-Auditor's Office.

Granger says many times this is due to a change of address because valuation notice addresses are not automatically updated through the post office. Property owners must notify the Treasurer’s Office of updated addresses.

My Valuation Notice Designates my Property as Secondary. How do I change it?

In Wasatch County, all properties default to secondary status. If you, or a tenant, live at the property for 183 or more consecutive days in a calendar year, you may qualify for a primary residence exemption.

Property owners should apply through the Assessor’s Office at wasatchcounty.gov/exemptions or contact primary@wasatch.utah.gov to change their residence status to primary.