Board of Equalization
The board of equalization is your chance to dispute your property values. If you feel and have proof that your property was assessed higher than it should be, you have the opportunity to come before a judge and present your evidence. You cannot dispute your property taxes only your property's market value. If you have any questions about this process or wish to schedule an appointment please call the Wasatch County Clerk/Auditor's office.
General Information
Basis for Adjustment
The Wasatch County Board of Equalization (Board) only considers matters related to the valuation of property for tax purposes. The amount of tax and other issues not related to value cannot be considered by the Board. Only current year values can be appealed. If you have an appeal pending with the State Tax Commission for a previous year, you must still file an appeal with the Board for the current year.
Burden of Proof
You must present facts to the Board to support your claim that the assessor’s value on your property is incorrect. If you fail to present such facts, the Board may issue a “Notice of Intent to Dismiss the Appeal” which allows you ten working days to submit the information requested by the Board. If the information is not submitted, your request for adjustment may be dismissed because the Board may not have sufficient information to make a decision.
Authority of the Board
The Board may raise, lower or maintain the value of your property based on the facts presented by you and by the assessor.
Payment of Taxes
You must pay your property taxes by November 30 to avoid penalties and interest, even if the Board has not made a final decision.
Filing Instructions
Board Applications and Hearings
Your application and all supporting facts must be filed with the Wasatch County Board of Equalization no later than (on or before the later of September 15 of the current year, or the last day of a 45-day period beginning on the day the county auditor mails the “Notice of Property Valuation and Tax Changes”). The Board will be in session and hear appeals by appointment only. A separate “Request for Review – Real Property” form must be completed for each property for which you wish an adjustment of market value. All relevant documents must be attached.
Submit Notice
Please provide a copy of your current “Notice of Property Valuation and Tax Changes” with the “Request for Review – Real Property” form.
Tax Representative
An authorization form must accompany the application if a representative will appeal the value of your property on your behalf. Failure to obtain representation is not grounds for complaint at a later stage in the process. A minor must be represented by an adult.
Falsifying Evidence
An appellant or appellant’s representative found to be misrepresenting, concealing, or falsifying information before the Board is subject to criminal prosecution as set forth by law.