Locally assessed property is valued each year. The counties use computer-assisted mass appraisal systems to apply current market data to annual assessments. Assessments are issued to the property owner.
All locally assessed property tax appeals are filed with the County Board of Equalization. The Board's decision may be appealed to the Tax Commission. The Tax Commission's decision is subject to judicial review in the District Court or Supreme Court.
Appeals from Board of Equalization decision proceed through the Tax Commission appeals process. The appeal follows one of three courses, depending on which county is involved:
For appeals involving properties in counties outside of the Wasatch Front, each appeal is scheduled for an Initial Hearing. One or more Commissioners will travel to these counties to conduct the hearings.
The Commission issues written decisions based on the Initial Hearings. If a party is dissatisfied with the Commission's decision, that party may, within 30 days, file a request for a formal hearing. The formal hearing, which is a hearing of record, is scheduled in Salt Lake City, but either party may appear by phone.
Appeals involving properties located in the Wasatch Front counties are assigned to an Administrative Law Judge. Matters involving Wasatch and Summit Counties may be scheduled in the county or at the Tax Commission offices, depending on where the property owner resides. Generally, an Administrative Law Judge travels to Box Elder, Cache, Weber, Tooele, and Utah counties.
Appeals in the Wasatch Front counties are immediately set for a Mediation Conference in lieu of an Initial Hearing. However, either party may opt out of the mediation process and proceed to an Initial Hearing or a Formal Hearing.
Due to the high volume of appeals in Salt Lake and Utah Counties, the Assessors are less likely to b personally familiar with each property under appeal. The Assessors in these counties have agreed to focus additional attention on property tax appeals that are not resolved at the Board of Equalization level. In these cases, the Assessor will assign a staff appraiser to visit the property under appeal and, if possible, meet with the property owner to review the County's records. If factual or other valuation errors are detected, the County's records are corrected or adjusted. If that correction results in an adjustment of the assessment, the parties may enter a stipulated agreement and forward it to the Commission for approval. Otherwise, the matter is scheduled for a mediation conference.
The Tax Commission offers free mediation services, but the parties may agree to select a different mediator and divide the costs between them. If the parties opt to use the Commission's mediators, an Administrative Law Judge is assigned to act as the mediator. If mediation is not successful, that Administrative Law Judge is barred from further involvement in the appeal.
The mediation process is intended to allow the parties to meet informally with a mediator who will facilitate the discussion. During this process, the parties can discuss all of the evidence that is available to that point and, with the assistance of a mediator, work toward a satisfactory agreement that will resolve the issues pending on appeal.
If the parties come to an agreement through the mediation process, their stipulated agreement is submitted to the Commission for approval. If the parties cannot reach agreement, the matter is scheduled for a Formal Hearing unless the taxpayer requests an Initial Hearing. The Commission issues its Decision and Order from Formal Hearing.
An Informal or Formal Hearing is scheduled. An Informal Hearing is scheduled for rural counties. If an agreement is not reached during mediation, the appeal will be set for a formal hearing, unless the taxpayer requests an Initial Hearing. After the hearing, the Commission issues its Decision and Order for the hearing.
