Statement from the Utah Statement Tax Commission about the effects of the COVID-19
pandemic on Property Valuations in the State of Utah

What Do I Need to File an Appeal?

Appeal filing period is July 22 until September 15, 2020

Please read all the instructions before you start the appeal submission process.

Applicants will need the following information and documentation available before starting the appeal process:

1. Property Information
  • Parcel Number (found on Notice of Valuation)
  • Physical Address
  • Utah County’s proposed value (found on Notice of Valuation)
  • Owner’s proposed value
2. Owner Information
  • Name
  • Mailing Address
3. Documentation
When submitting your appeal to the county, you are required to submit documentation/evidence that supports the selected appeal code for your appeal.

While sometimes, more than one appeal code can apply, appellants should choose one code and submit documentation that they feel makes the strongest case for changing the market value of their property.

Appeal Reason Codes & Descriptions for All Property Types Click to View
    APPRAISAL - RECENT APPRAISAL: Professional Fee Appraisal with an effective date within 6 months prior to January 1 is preferable, however all recent appraisals (within two years prior to Jan 1) can be accepted. You must attach a full copy of the appraisal including a copy of the signature page. Appraisals completed after January 1 are outside the assessment window and may not be considered valid as evidence.
    DESTROYED - DESTROYED: For any property destroyed prior to January 1 for any reason that renders the property uninhabitable or unusable. Statements from insurance companies, local governments or other qualified sources are required to verify destroyed status.
    FACTUAL - FACTUAL ERROR: Factual Error relates only to “physical” characteristics of the property which are significant enough to affect the county’s assessment of “Fair Market Value”. Provide a full and complete explanation of the error and supply supporting evidence.
    INEQUITY - INEQUITY OF ASSESSMENT: Inequity refers to when a property of similar size/configuration has been valued by 5% higher or lower than similar comparable properties in the local area. Provide valuations, tax notices, or other county records of similar properties in your local area that support your opinion of value. All properties submitted as supporting evidence must closely match the subject property in size, configuration and age. Minimum of three (3) is requested but up to five (5) is preferred.
    MARKET - MARKET APPROACH: Provide all details such as age, land area, location, quality, size, style, etc. The more similar the comparable properties are to the subject property being appealed, the greater the consideration they will be given. Provide sales evidence in a listing full print format and, if possible, a Real Estate Agent comparative market analysis (CMA) report. Sales completed prior January 1 will be considered the strongest evidence. Sales completed after January 1 are outside the assessment window and may not be considered.
    PURCHASE - RECENT PURCHASE: Purchase of the property within one year prior to January 1. You must make a copy of the closing statement, settlement statement or HUD-1 disbursement documentation from sale of this parcel. If an appraisal was completed for this transaction please submit a copy of the full appraisal. Distressed sales (short sale or bank-owned) may not be reflective of full market value.
    QUALIFIED - QUALIFIED REAL PROPERTY: A qualified real property is real property subject to appeal in the current year and 1) was appealed in the previous year and had its value lowered; 2) was NOT improved (e.g. renovations, additions) in the previous year; and 3) the assessed value for the current taxable year is higher than the inflation adjusted value.

Appeal Reason Codes & Descriptions for Commercial Properties Only Click to View
    COST - COST APPROACH: Cost Approach to value can be used in recently constructed commercial property. You must provide a summary of construction costs, an appropriate appraisal of land value, and any other evidence you feel supports your opinion of value. For commercial or agricultural buildings only. This is NOT a basis of appeal for a residential property.
    INCOME - INCOME APPROACH: This method of valuation is for income producing commercial property, industrial property, or apartments, including 2 to 4 unit buildings. It cannot be used for rented condos, rented single family residences or basement apartments. If using this method, please provide:
    1. Rent roll for the prior year ending December 31.
    2. Evidence of an appropriate vacancy rate.
    3. The prior year’s income and expense statement for this property.
    4. Evidence of the appropriate rate of return (capitalization rate) to be applied to the net operating income for this property.
    If this property is owner occupied you may submit equivalent data for comparable commercial or industrial properties with evidence to justify similarities or differences from this property.

4. If an attorney, accredited representative, or other authorized individual is acting on behalf of the property owner, attach:
  • A digital copy of an authorization form signed by the property’s owner.
  • Authorization Form
5. Appeals for commercial properties, attach: