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Recorder - Gary Ott

Assessor - Lee Gardner

Auditor - Jeff Hatch

Treasurer - Larry W. Richardson

1.  Why didn't my property taxes decrease when my property's value decreased?

Public services, such as schools, police, roads, garbage pickup, recreation centers, and libraries are funded by property taxes.  Unfortunately, the cost of public services have not gone down.  The County or other taxing entities still raise the same amount of money to pay for these services.  When property values decrease the tax rate must increase to maintain these revenues.  The increased tax rates permits the entity to maintain the same basic level of services.  If a taxing entity proposes an increase in property taxes above the level of taxes collected (or revenues received) from the prior year, they must hold a public hearing to disclose the reasoning for the increase and the estimated increase.  Your notice of "valuation" and tax change will list those entities proposing increases and the time and location of the public hearing.  If you feel your taxing entity should not raise taxes beyond last year's level, you should plan to attend the public hearing and voice your opinion there.  Please note that neither Salt Lake County nor the Board of Equalization has control over rate setting and revenues collected by other taxing entities.  Contact those taxing entities directly if you wish to receive detailed information about their budgets. 

2. How do I appeal my property's assessment?

Typically, a notice of valuation and tax change will be sent to you during the last week of July. This notice will disclose the market value of your home and the proposed property taxes. If you disagree with the market value place on your property by the Salt Lake County Assessor, fill out the appeal form provided, attach the evidence you are relying on to support your opinion of value, and return the form and information to the address provided. The appeal must be received within the time frame indicated at the bottom of your notice (September 15 or 45 days, which ever is longer). Visit this detailed explanation of the "appeal process".

3. Do I need a form to appeal my assessment?

Yes, you will need to fill out and file an "appeal form" with each parcel of property you appeal. A form should have been included with the notice of valuation and tax change sent to you.

4. What type of evidence will I need to submit along with my appeal form?

The most common and easiest to obtain is comparable sales. A minimum of 3 is required but up to 5 is preferred.  Greatest consideration will be given to those sales occurring between July of last year and January 1 of the current tax year. They must be of comparable style, quality, size, age, location, land area, etc. If possible, submit comparables in a "listing full print" format. Contact a real estate professional to assist you in obtaining this information. A "fee appraisal", completed within 1 year prior January 1 of the current tax year, is another great source of evidence to challenge an assessment. If this is your evidence source:

• Submit a complete and signed copy of your "fee appraisal."
• If you recently purchased your home submit a copy of your "settlement statement", also called a closing statement, or HUD-1 disbursement document. This document will show the purchase price and date you acquired your home.

5. What happens once I submit my appeal?

Your appeal will be screened to determine if you have provided sufficient evidence to have the appeal accepted. If not, an intent to dismiss will be issued explaining the deficiency and what additional information is needed. Once accepted, it will be reviewed and an informal value reduction proposed, or the appeal will be scheduled for hearing. ...more details on the "appeal process".

6. What amount of property tax should I pay?

Property taxes are due no later than November 30th of the current tax year, unless this date falls on a weekend. If this occurs, the tax would be due on the following Monday. Please be mindful of the fact that your property taxes are due and payable on November 30th, even if an appeal has been filed.  If your appeal is still unresolved when your property taxes are due, we recommend you pay the "billed" amount to avoid penalties and interest on any unpaid balance. Refunds will be issued only after a final and unappealable decision has been rendered. The refund will be issued to the owner shown on the records of the Salt Lake County Tax System at the time of refund, with interest pursuant to State Statute. Once your appeal has been completely resolved, the Salt Lake County Treasurer will issue your refund. If you are satisfied with the market value recommendation offered by the Board, you may also stipulate to expedite your refund.

7. I missed the deadline to file an appeal. Can I file a late appeal?

An appeal may be filed late, but will be reviewed and accepted as an appeal if it meets one of the following conditions:

(A) A medical emergency to the property owner or an immediate family member of the property owner and no co-owner of the property was capable of filing an appeal.

(B) The property owner or an immediate family member of the property owner died and no co-owner of the property was capable of filing an appeal,

(C) The county did not comply with notification requirements. The guideline for this suggests that a property owner who claims a "Notice of Property Valuation and Tax Change" was never received should not be granted a hearing if the county’s record shows that the notice was sent to the last known address.

(D) A factual error is discovered in the county records pertaining to the subject property. A factual error is one that is objectively verifiable without the exercise of discretion, opinion, or judgement, and is demonstrated by clear and convincing evidence and includes:

1) a mistake in the description of the size, use, or ownership of a property,

2) a clerical or typographical error in reporting or entering the data used to establish valuation or equalization,

3) an error in the classification of a property that is eligible for a property tax exemption,

4) a valuation of a property that is not in existence on the lien date, or a valuation of a property assessed more than once, or by the wrong assessing authority. An appeal based on factual error is to be limited to correction of the factual error and any resulting changes to the property’s valuation.

(D) Extraordinary and unanticipated circumstances occurring during the prescribed time period for filing the appeal and no co-owner of the property was capable of filing an appeal. Purchasing the property after the valuation notices were issued is not an extraordinary or unanticipated circumstance.

Late applications must be filed with the county auditor and should include all information necessary for the appeal including evidence of value and a letter explaining why it is late which should meet one of the conditions previously mentioned.

7. Where can I go to get a complete explanation of the role of the Board of Equalization?

View this brochure - Understanding the Role of the Board of Equalization Property Valuation Appeal Information.

Detailed explanation of the services taxpayer services provided by Salt Lake County Tax Administation - http://www.taxadmin.slco.org/

8. How is property tax determined?

9. Who in Salt Lake County pays a role in the Property Tax process?