Create a Website Account - Manage notification subscriptions, save form progress and more.
- Home
- Government
- Elected Offices
- Auditor
- Board of Equalization (Equalization & Appeals)
Summit County Utah Auditor BOE | Board of Equalization Services & Information
If you believe that the assessed market value of your property is incorrect, you may appeal to the Summit County Board of Equalization by filing an Appeal via email (preferred method), mail, or in-person with the Summit County Auditor. See more information below.
If the property you want to appeal is Centrally Assessed by the Utah State Tax Commission, it can not be appealed through the Summit County Board of Equalization. Click here for direction on how to file an appeal for a Centrally Assessed property or visit the Utah State Tax Commission website.
2025 Valuation Appeals can be filed from August 1, 2025, through September 15, 2025.
Prior year appeals do not carry over. If you disagree with this year’s value, you must file a new appeal by the deadline (September 15). Each year requires a separate appeal. Please read all the instructions before you start the appeal submission process.
Property Information
- Parcel Number (found on Notice of Valuation)
- Physical Address
- Summit County's proposed value (found on Notice of Valuation)
- Owner's proposed value
Owner Information
- Name
- Mailing Address
Documentation/Evidence
- When submitting your appeal to the County, you are required to submit documentation/evidence that supports the basis of the owner's estimated market value.
- Evidence needed for Residential Properties
- Purchase of the property within one year of January 1
- Professional Fee Appraisal with an effective date within one year of January 1
- The sale of comparable properties within one year of January 1. A minimum of three (3) is required, but up to five (5) is preferred.
- Factual Error
- Cost Approach
- Evidence needed for Commercial Properties
- Purchase of the property within one year of January 1
- Professional Fee Appraisal with an effective date within one year of January 1
- The sale of comparable properties within one year of January 1. A minimum of three (3) is required, but up to five (5) is preferred.
- Factual Error
- Income or Cost Approach
- Evidence needed for Residential Properties
- If an attorney, representative, or other authorized individual is acting on behalf of the property owner, attach:
- A digital copy of the Owner Authorization Form signed by the property's owner
- Appeal for commercial properties, attach:
1. Gather all necessary information and evidence.
2. Fill out the Late Appeal form, HERE. 3. Submit completed Appeal Form to the Summit County Auditor’s Office. Appeals can be filed August 1, 2025, through September 15, 2025. A Late Appeal form can be accessed at the link or button above.
To submit your appeal by email, send the completed Appeal Form and evidence to boe@summitcountyutah.gov.
1. Gather all necessary information and evidence.
2. Fill out the form, HERE.3. Submit completed Appeal Form to the Summit County Auditor’s Office. Appeals can be filed August 1, 2025, through September 15, 2025.
To submit your appeal by mail, send the completed Appeal Form and evidence to:
Summit County BOE
PO Box 128
Coalville, UT 84017
1. Gather all necessary information and evidence.
2. Fill out the form, HERE. 3. Submit completed Appeal Form to the Summit County Auditor’s Office. Appeals can be filed August 1, 2025, through September 15, 2025.
To submit your appeal in person, bring the completed Appeal Form and evidence to:
Summit County BOE
60 N. Main Street
Coalville, UT 84017
Preparing Effective Evidence for Your Appeal
The Summit County Assessor’s Office reviews thousands of appeals each year. To help you present a strong case, we’ve compiled this guide to show what types of evidence are most persuasive. Some forms of evidence carry more weight than others, and certain types may even result in your appeal being dismissed. This is not an all-inclusive list of evidence that an appellant could submit.
Below are categories of evidence, from most effective to least:
Most Effective (Best Evidence)
- A professional appraisal, prepared specifically for appeal purposes, with a valuation date of January 1 (the tax lien date). *Warning – the cost of an appraisal may be more than your potential tax savings.
- Equity Appeals: (claims that similar properties are valued lower)
- At least two highly comparable properties that are valued 5% or more below your property.
- Must show that your property is overvalued, not that others are undervalued.
- Commercial Appeals:
- Detailed profit and loss statements from the past 3 to 5 years.
- Recent sales of similar commercial properties.
- Purchase contracts, offer letters, or listings for subject property/properties.
Strong Evidence (Better Evidence)
- Closing/settlement statements from a purchase within the last 12 months.
- Comparative Market Analysis (CMA) with adjustments for size, age, and condition. A minimum of three (3) comparable sales is required but up to five (5) is preferred. *Many realtors will provide a CMA for free.
- Appraisals dated within the last 12 months.
- Commercial Appeals:
- Current leases from the subject property.
- Leases from similar competing properties in the area.
- A current-year profit and loss statement.
- Cap rates from similar type properties in the area.
Helpful, But Less Persuasive (Good Evidence)
- Older settlement statements (more than 12 months before tax lien date).
- Appraisals more than 12 months away from January 1.
- Factual corrections, like wrong square footage or incorrect number of rooms.
- Condition documentation, including photos, repair bids, or inspection reports.
- Commercial Appeals:
- Lease rate data from surrounding area.
Weak Evidence (May Still Qualify Your Appeal)
- Zillow estimates, neighborhood fliers, or online listings.
- Equity arguments that don't meet the "Most Effective" standards.
- Commercial Appeals:
- Sale or lease data out of the area.
- National or regional real estate data.
- Cap rates from outside of the immediate area.
Evidence Likely to Result in Dismissal
- Statements like:
- "My taxes are too high."
- "My value went up too much."
- "We are over the age of 65 and on a limited income." (NOTE: You may qualify for a tax relief program. Please call the Treasurer's Office at 435-336-3038 for more information or click HERE).
- No owner estimate or market value.
- Incomplete documentation, such as just a page or excerpt from an appraisal or CMA.
Disclaimer
Providing the types of evidence listed above does not guarantee that your appeal will be successful. Each case is reviewed individually by a third-party hearing officer, and decisions are based on the totality and strength of the evidence submitted.
Property Valuation Request for Appeal Form
Start your local Board of Equalization (BOE) appeal here. Appeals may be submitted between August 1, 2025, and September 15, 2025.
Owner Authorization Form
Use this form when someone other than the recorded property owner will be filing or representing the owner in the appeal process.
State Tax Redetermination Form
If you wish to pursue your appeal further following the hearing officer's decision, you may complete the Redetermination Request Form and submit it to the Summit County Auditor's Office. The Auditor's Office will file the request on your behalf with the Utah State Tax Commission.
Late Appeal Form
If you miss the September 15, 2025, deadline to file an appeal with the local Board of Equalization (BOE), you may submit this form to the Summit County Auditor's Office. The Utah State Tax Commission permits the BOE to reopen an appeal only under extraordinary and unavoidable circumstances, as outlined on the form.