UtahCounty.gov

The Official Website of Utah County Government

Utah County Clerk/Auditor

Bryan E. Thompson

Utah County Auditor
UTAH COUNTY BOARD OF EQUALIZATION

 

The Utah County Board of Equalization (BOE) is an independent committee made up of the three Utah County Commissioners. The purpose of the Board is to review matters regarding the valuation and taxation of real property contained within Utah County. The Board of Equalization deals with the following three types of real property related appeals: Property Valuation Appeals, Farmland Assessment Act (Greenbelt) Rollback Tax Appeals, and Property Tax Exemptions for tax exempt organizations.

 

Property Valuation Appeals

Valuation notices are mailed out the latter part of July to property owners. The Valuation notice will be sent to the owner of record as of January 1st of the current year. The Valuation notice shows an estimated tax based on the estimated tax rate multiplied by the current market value established by the County Assessor. If a property owner disagrees with the assessed current market value listed on the valuation notice, they may fill out and send in the Appeal Application that is mailed with the valuation notice. The property owner submitting the appeal application is also required to provide documentation supporting their opinion of fair market value. If any property owner does not receive their valuation notice, a duplicate copy of the notice and a duplicate copy of the appeal application may be printed off of the county website. Individuals with questions may contact the Board of Equalization Clerk at (801) 851-8227 or at boe@utahcounty.gov.

Print out duplicate Valuation Notice

Print out 2014 Valuation Appeal Form

Print out 2014 Late Valuation Appeal Form*

Print out Late Appeal to the Utah State Tax Commission Form*

*See Utah State Tax Commission Administrative Rule R884-24P-66. Appeal to County Board of Equalization Pursuant to Utah Code Ann. Section 59-2-1004 for a description of the circumstances in which the county may accept a late appeal

Appeal Forms and accompanying documentation must be filed no later than September 15, 2014. Appeal applications delivered by hand must be submitted before 5:00 pm. Mailed appeal applications must have a postmark of September 15, 2014. Emailed appeal applications must have a time/date stamp no later than 11:59:59 pm on September 15, 2014. Faxed applications will not be accepted due to issues of readability.

Documentation submitted with an appeal application should:

  1. Demonstrate that the current fair market value determined by the assessor on the property in question is incorrect.
  2. Support the property owner’s opinion of what the fair market value should be.

By statute, the assessed Fair Market value established by the County Assessor is assumed to be correct. It is the property owner’s responsibility to provide the documentation to the county that show the value established by the County Assessor is incorrect.

Once a complete and correct appeal application has been accepted by the county, the County Assessor will review all related material, make a recommendation and notify the property owner by mail of their recommendation.  If the property owner disagrees with the recommendation of the County Assessor, they may go before an independent hearing officer. The Hearing Officer will listen to and review the documentation presented by both the County Assessor and the property owner and then make a final recommendation to the Board of Equalization. The Board of Equalization may either accept or reject the recommendation of the Hearing Officer. Either way the property owner will be notified by mail of the Board’s decision.

If, after receiving the decision from the Board of Equalization, a property owner still disagrees with the county, he/she may appeal that decision to the Utah State Tax Commission. As requested, the Board of Equalization clerk in the office of the County Clerk/Auditor will process and submit that appeal to the Utah State Tax Commission.

The County Board of Equalization only decides if a property is correctly or incorrectly valued. Any property owner that feels his/her property would sell for the amount stated by the assessor, but feels that their taxes are too high, should discuss their concerns with their legislators and with their taxing entities. (Cities, School Districts, Water Districts, etc.)

 

Farmland Assessment Act (Greenbelt) Appeal

The Utah Farmland Assessment Act, often referred to as the “Greenbelt” law, is a law passed by the State of Utah in 1969. Prior to 1969, Utah farmland was assessed and taxed according to its market value. However, as Utah population centers began to expand into the surrounding agricultural property, the market value of agricultural property began to rise. This increased market value produced property taxes that made some farming operations economically prohibitive. In 1969, the Utah Legislature passed the Utah Farmland Assessment Act, which provided for qualified agricultural property to be assessed and taxed on its productive value instead of its market value. The Farmland Assessment Act is found in the following body of Utah State Law:

When a piece of real property is determined by the County Assessor’s office as no longer qualifying for assessment under the FFA “Greenbelt” law, the Assessor is required to apply a rollback tax to the property. Land that is withdrawn from assessment under the FAA is subject to a rollback tax equal to the difference between:

  • the amount of taxes that would have been charged under a market-based assessment, and
  • the amount of taxes that were actually charged under the FAA assessment.

The assessor calculates the rollback tax for each year the land was assessed under the FAA, going back no more than five years.

The Board of Equalization hears appeals from property owners who feel the Assessor’s office incorrectly withdrew their property from Greenbelt and assessed the rollback tax. Individuals who receive a notice of Greenbelt Rollback Billing and withdrawal from Farmland Assessment Act will have 45 days to appeal the rollback from the date of the notice. Individuals with questions about the Farmland Assessment Act, appealing a rollback tax, or what the requirement for “Greenbelt” status is, contact Diane Garcia in the Utah County Assessor’s office at (801) 851-8288 or dianeg@utahcounty.gov.

Print out Greenbelt Rollback Appeal Form

 

Property Tax Exemptions

Non-profit and charitable organizations are eligible to apply to have their real property and personal business property to be exempt from taxation (Utah Code 59-2-1101 and Utah State Constitution, Article XIII, Section 3). For those organizations that already receive the exemption, they are required to fill out and return an Annual Statement for Continued Property Tax Exemption each year.

The following are the general requirements that an organization must meet annually in order for their real and personal business property to be exempt from taxation. Please note that these are only the most basic requirements. When organizations apply for exempt status, the Board of Equalization will determine if they meet all of the requirements to be made tax exempt. The organization must:

  • be a registered non-profit corporation that has been granted 501c3 status by the Internal Revenue service.
  • show that all real and personal business property contained on the exemption application are used exclusively for Charitable, Religious, or Educational purposes. (Qualification under federal tax law as a “501 (c)(3)” organization does not automatically qualify the organization’s real or personal property for exemption from property tax.)

Print out Application for New Property Tax Exemption

Print out Annual Statement for Continued Property Tax Exemption

Individuals who lease/own property that is located on real property owned by a tax exempt organization may be subject to a Privilege Tax (Utah Code 59-4-101). Individuals, non-profit, and charitable organizations may apply for a Privilege Tax Exemption and the property in question cannot be used in a for-profit manner. For all new applications, the Board of Equalization will determine if the individual or organization meets all the requirements. Those granted the exemption will be required to fill out and return an Annual Statement for Continued Privilege Tax Exemption each year.

Print out Application for New Privilege Tax Exemption

Print out Annual Statement for Continued Privilege Tax Exemption

Applications for New Exemptions are due to the Utah County Clerk/Auditor’s office no later than March 1 or no later than 30 days after the non-profit organization takes ownership of the property.

Non-profit organizations that are renewing their tax exempt status with the county are required to submit their Annual Statement for Continued Property Tax Exemption by no later than March 1 to the Utah County Clerk/Auditor’s office. Failure to file this annual statement may result in revocation of that exemption for the current year.

All applications are reviewed by the County Attorney’s and the Utah County Commissioners. Organizations that have their exempt status denied or revoked may appeal the decision of the Board of Equalization to the Utah State Tax Commission.

Print out Request to Reconvene Board of Equalization Application (this form would be used by organizations who are appealing their revoked status due to a failure to file an annual statement by the March 1 deadline)

Print out Request for Redetermination of Board of Equalization Decision Application (this form would be used by organizations who went before the Board of Equalization and had their application for a new exemption denied or if the board revoked their exempt status based on the review of their annual statement)

Please note the correct mailing address listed on a form when submitting any of the applications listed on this page.