Late Appeals

I just realized I should have appealed my property's valuation. What can be done?

Because of a recent Statutory change appeals "may" be accepted until March 31 of the following tax year. However, appeals to the Board of Equalization postmarked or delivered in person after September 15, will be considered late and will not be accepted as a timely appeal and will only be considered for possible acceptance as a late appeal if one of the following (Utah State Tax Commission) criteria is met:

1. 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.
2. 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.
3. The County did not comply with the notification requirements of § 59-2-919 of Utah's Tax Code.
4. A factual error is discovered in the County records pertaining to the subject property. This type of appeal is to be limited to correction of the factual error and any resulting changes to the property's valuation.
5. 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.

Explanation

Extraordinary circumstances means a sudden illness, accident or other occurrence which, by its emergent nature and drastic effect, prevented the property owner(s) from filing an appeal within the set time frames. Failure of the US Postal Service to deliver a correctly addressed tax notice is not considered reasonable cause to reconvene a Board of Equalization, nor does your absence from the state, by itself, constitute "extraordinary circumstances."

Guideline

A property owner who claims a "Notice of Property Valuation and Tax Changes" 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.

1.9.2 Filing After Deadline

Late applications must be filed with the County Auditor. Information necessary for the appeal, evidence in support of the appeal, and a letter explaining why the appeal is late, should be included with the appeal application and directed to:

Board of Equalization
2001 South State Street N3-300
P.O. Box 144575
Salt Lake City, UT 84114-4575
(385)-468-7200