How to Dispute Your Property Taxes in Utah 

(Especially If Your Valuation Jumped This Year)

If you opened your property valuation notice this year and did a double take, you’re not alone. Home values have moved unevenly across Utah’s counties, and a lot of homeowners are seeing bigger property tax increases than in previous years, sometimes 15%, 20%, or more in a single cycle. Luckily, Utah offers a fairly accessible process to appeal your property value, and in turn lower your payments. 

Getting Started

Knowing where to start is the hard part, and the terminology often trips people up. When trying to lower your payment, you appeal the property value, not the tax. Each year, the County Assessor mass appraises 80% of homes, depending on various factors. If the Board of Equalization determines that the bulk-updated number doesn’t match what your property would actually sell for, your tax bill drops as a side effect.  

Before starting the process, you need to evaluate: 

• Is my home's assessed value accurate compared to what it could actually sell for?

• Is my tax bill just going up because tax rates changed?

Only the first one is appealable. If your value is spot-on but your tax rate went up because a school bond passed or your city raised its budget, an appeal won't help. That's a policy question for your local elected officials, not the Board of Equalization.

2026 Appraisals

A lot of counties use computer-assisted mass appraisal systems that update values in bulk based on sales trends in your area. That works fine on average, but it can also mean your specific home gets swept up in a neighborhood-wide increase even if your house hasn't changed and comparable sales near you don't fully support the jump. If your increase looks much bigger than what neighbors with similar homes are seeing, or bigger than what your home would actually list for today, that's exactly the kind of gap an appeal is built to catch.

Don’t Miss the Deadline

Utah's statewide rule: appeals are due by September 15, or 45 days after your county auditor mails your valuation notice, whichever is later. Most counties mail notices in late July, so September 15 ends up being the real deadline for most homeowners. Filing opens around August 1 in most counties.

There are no extensions for missing this deadline because of busy schedules or missed mail envelopes. County officials are explicit that there are no exceptions. If the deadline gets missed,  the only path back in is a formal petition to the Board arguing a factual error, and that's granted at the Board's discretion, not guaranteed.

Mark the deadline the moment the notice arrives. Don't wait until the last week; pulling together good evidence takes longer than people expect.

Step-by-step Process

1. Read the valuation notice carefully. Find the "market value" figure, not the tax amount. That's the number you're contesting.

2. Check for factual errors first. Pull up the county assessor's online property record for your parcel. Confirm that the square footage, lot size, number of bedrooms/bathrooms, and condition are all correct. A wrong square footage figure or a garage that was never actually finished can inflate a value for no good reason, and it's often the easiest kind of error to get corrected.

3. Build your evidence: comparable sales are king. You'll want 3 to 5 comparable sales from properties similar to yours (size, age, condition, location) that closed within about a year of January 1 of the assessment year. Focus on homes that recently sold, not other homes' assessed values. Sale prices carry more weight with the Board. If you had a recent independent appraisal, or you purchased the home recently yourself, that documentation helps too.

Good sources for comps:

• Your county assessor's public sales search tool

• A local real estate agent 

• A licensed appraiser, if the numbers involved justify the cost

This is actually where a good agent earns their keep. Our team, The Peter Morkel Real Estate Group, pulls expert sales comps for clients specifically for this purpose, and we're happy to walk you through the entire appeal process, from picking the right comparables to prepping for your hearing, even if you’ve never used our team to buy and sell. If you received a valuation notice that made your jaw drop this year, reach out and we'll help you figure out whether an appeal makes sense for your property.

4. File your appeal with the county Board of Equalization. Most counties let you file online, by email, by mail, or in person. Some charge a small filing fee ($0 to $25 depending on the county). Use your county's specific appeal form. Salt Lake County's is called BE-01, for example, but every county has its own. File one form per parcel if you own multiple properties.

5. Attach your evidence when you file. Don't file first and plan to send evidence later. Most counties will not accept or will dismiss an appeal that isn't accompanied by supporting documentation. The burden of proof is on the property owner.

6. Prepare for an informal hearing. Board of Equalization hearings are intentionally informal. You typically get 10 to 20 minutes to present. You don't need an attorney. Tips that actually help:

• Organize your comparables in a simple table (address, sale date, sale price, size, condition)

• Bring several printed copies, enough for each board member

• Lead with your strongest, most comparable sale

• Be specific about why your comps are more representative of your home's value than the county's numbers

7. Keep paying your tax bill on time regardless. Your property tax is still due November 30 even if your appeal hasn't been decided yet. If the Board rules in your favor, you'll get a refund or credit, but not paying while you wait can trigger penalties on its own.

8. If you disagree with the Board's decision, you can go further. You have 30 days after the Board's decision to appeal to the Utah State Tax Commission. This is a more formal process, and it's the stage where hiring an appraiser or attorney starts to make more financial sense, particularly for higher-value or commercial properties.

Primary Residence Exemption

If the home is your primary residence, Utah automatically reduces your taxable value by 45%. You're only taxed on 55% of market value, applied automatically for qualifying owner-occupied homes, so you don't need to file anything extra for it, but it's worth confirming the exemption is actually reflected in your notice. If it's missing, that's worth flagging to the assessor's office separately from your value appeal.

Don't Do It Alone

A jump in your assessed value isn't automatically wrong, but it isn't automatically right either. Mass appraisal systems make mistakes, and neighborhoods don't appreciate perfectly evenly. If your increase feels out of step with what your home would actually sell for, the appeal process costs you little more than some time gathering comparable sales, and the deadline is generous enough to do it properly if you start as soon as your notice arrives.

And if you'd rather not build your comps list alone, that's exactly what we're here for. The Peter Morkel Real Estate Group can pull expert, defensible sales comparables for your property and help you through every step of the appeal. Reach out to your agent today! 

This post explains the general Utah process; procedures, forms, and fees vary by county, so check your specific county assessor or auditor's website for exact filing instructions.