Utah Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for Utah. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How Utah assessment appeals generally work (state framework reviewed 2026-08-03 from official Utah sources): County assessors determine January 1 fair market value for locally assessed real property. A qualifying primary residence generally receives a 45% exemption, so taxable value is 55% of fair market value; other exemptions, classifications, and centrally assessed property use different treatment. A taxpayer generally applies to the County Board of Equalization to appeal real-property valuation or equalization. A dissatisfied party may appeal the county-board decision to the Utah State Tax Commission under the applicable statute and current instructions.
Utah deadline framework: A real-property appeal to the County Board of Equalization is generally due by the later of September 15 or the end of the 45-day period beginning when the county auditor provides the valuation notice. Statutory late-appeal circumstances, farmland matters, personal property, centrally assessed property, and the Tax Commission review path use distinct rules or timing.
Local variation in Utah: County boards prescribe application contents, electronic filing, hearings, local contacts, and evidence instructions. Notice dates vary, some counties may authorize telephone applications, and property class, primary-residence status, farmland, factual-error, centrally assessed, and prior-appeal circumstances can change the governing path.
Before relying on a date: Resolve the county, lien and tax years, valuation-notice date, fair-market and taxable values, property class, primary-residence or farmland status, and prior appeal history, then verify the current county application, electronic filing channel, receipt deadline, evidence deadline, hearing rules, decision notice, and Tax Commission appeal instructions before presenting filing guidance.
State source: Utah State Legislature, Utah Code Section 59-2-1004 — Appeal to County Board of Equalization, https://le.utah.gov/xcode/Title59/Chapter2/59-2-S1004.html. Reviewed 2026-08-03.
State source: Utah State Tax Commission Property Tax Division, Standard 1 — Board of Equalization, https://propertytax.utah.gov/standards/standard01.pdf. Reviewed 2026-08-03.
State source: Utah State Tax Commission Property Tax Division, Primary Residential Exemption Information, https://propertytax.utah.gov/media/residential-exemption-info.pdf. Reviewed 2026-08-03.
Salt Lake County: 2026 deadline guidance is 2026 appeal window: August 1 through September 15. Guide: https://fairpath.app/property-tax-appeal/utah/salt-lake-county
Source: Salt Lake County Assessor, Residential Real Estate, https://www.saltlakecounty.gov/assessor/departments/residential-real-estate/. Reviewed 2026-07-29.
Source: Salt Lake County Auditor, File a Property Valuation Appeal, https://www.saltlakecounty.gov/property-tax/property-tax-appeals/. Reviewed 2026-07-29.
Source: Salt Lake County Auditor, Property Tax Dates and Deadlines, https://www.saltlakecounty.gov/property-tax/dates--deadlines/. Reviewed 2026-07-29.
Source: Salt Lake County Auditor, The Property Valuation Appeal Process, https://www.saltlakecounty.gov/property-tax/property-tax-appeals/the-appeals-process/. Reviewed 2026-07-29.
Source: Salt Lake County Tax Administration, How to Appeal My Property Valuation, https://www.saltlakecounty.gov/tax-administration/appeal/. Reviewed 2026-07-29.
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