Any taxpayer who disagrees with an agency action is entitled to an appeal. Decisions of the local boards of equalization concerning property tax, as well as centrally assessed property tax assessments may be appealed to the Commission. The following information will assist you in the appeals process.
You must appeal in writing, within 30 days of the date on the notice of the action that you are challenging. To appeal a claim for a refund for tax administered by Title 59, Chapter 10 of the Utah Code, you must appeal in writing within 90 days of the date on the notice of the action.
Although your appeal need not be in any particular form, the following links are provided to assist you.
Your appeal should contain the following information.
You may represent yourself. If you are represented by legal counsel or other representative, you must notify the Appeals Unit and the opposing party in writing no later than 10 days before the hearing. If you have a representative, please provide a power of attorney or signed statement giving authorization. Representative should have a thorough knowledge of the case and be prepared to discuss it.
The Tax Commission Appeals Unit will accept all written submissions and forms by facsimile, e-mail, or mail.
Fax: 801-297-3919
E-mail:
This email address is being protected from spambots. You need JavaScript enabled to view it.
Mailing Address:
Utah State Tax Commission Appeals Unit
1950 West 210 North
Salt Lake City, Utah 84134