Salt Lake County's 2026 property valuation appeal window opens August 1 and ordinarily closes September 15 or 45 days after the valuation notice was mailed, whichever is later. The $249 FairPath owner-guided evidence packet is available now for every Salt Lake County property, including before the county portal opens. It can organize the Notice of Valuation and Tax Change, Assessor record, owner opinion of total market value, comparable sales, photographs, condition records, and required supporting evidence. FairPath does not file the appeal, select the owner's opinion of value, communicate with the Assessor or Auditor, appear at a hearing, or represent the owner.
Assessment context: The Salt Lake County Assessor estimates market value for ad valorem taxation, using computer-assisted mass appraisal for most residences. The Board of Equalization reviews the current year's total market value, not the tax rate or taxes due. An owner cannot ask the Board to change only the land component or only the improvement component. Review the notice and Assessor record as a whole, including parcel identity, land, building area, age, quality, condition, additions, use, and prior sale information. A higher tax bill may reflect budgets and rates as well as value, so the evidence packet should identify a valuation error rather than treating the bill itself as proof.
Filing process: The County Auditor's filing page says 2026 appeals begin August 1. Owners may file online, mail the appeal, or deliver it to the Clerk of the Board of Equalization in the Auditor's Office. A complete filing requires the BE01 appeal form and evidence supporting the owner's opinion of value. The ordinary cutoff is September 15 or 45 days after the notice, whichever is later. The Assessor's value is presumed correct, and an unsupported filing may be returned for more information or dismissed. A hearing officer may review documents and testimony and recommend increasing, decreasing, or affirming the value. Taxes remain due by November 30 even if the Board has not issued a final decision.
Evidence to review: Focus on total market value for the current year. Verify the Assessor record for living area, lot, age, quality, condition, basement, garage, additions, renovations, use, and location. Select recent arm's-length sales from the relevant Salt Lake County market and document parcel number, address, sale date and price, size, age, style, condition, and material adjustments. Add dated photographs, inspections, contractor estimates, repair scopes, permits, surveys, appraisals, and owner records when they establish conditions existing on the valuation date. Explain the owner's opinion of value and connect every exhibit to it. A listing price, tax amount, unsupported estimate, or sale from a materially different neighborhood should not stand alone. If the subject recently sold, document whether the transaction was arm's length and whether its timing reflects the valuation date. If physical defects drive the claim, show when they existed and how they affect market value instead of presenting repair cost as an automatic dollar-for-dollar reduction. Keep a copy of the signed form, all evidence, and proof of online submission, postmark, or delivery.
Current deadline guidance: 2026 appeal window: August 1 through September 15. Salt Lake County will accept 2026 property valuation appeals beginning August 1. The ordinary deadline is September 15 or 45 days after the Notice of Valuation and Tax Change was mailed, whichever is later. If September 15 falls on a weekend or county holiday, the deadline moves to the next business day. Evidence supporting the owner's opinion of total market value must accompany the appeal.
Salt Lake County's 2026 appeal intake opens August 1.
The ordinary deadline is September 15 or 45 days after notice mailing, whichever is later.
The Board reviews total current-year market value rather than an isolated land value, improvement value, tax rate, or tax amount.
The filing must include both the BE01 appeal form and evidence supporting the owner's opinion of value.
Official filing authority: Salt Lake County Board of Equalization through the County Auditor. https://www.saltlakecounty.gov/property-tax/property-tax-appeals/
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 Tax Administration, How to Appeal My Property Valuation, https://www.saltlakecounty.gov/tax-administration/appeal/. 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 Assessor, Residential Real Estate, https://www.saltlakecounty.gov/assessor/departments/residential-real-estate/. 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.