Wasatch County Clerk/Auditor

Wasatch County Board of Equalization

Information and Instructions

On Filing a Request for Review of Market Value

Basis for Adjustment

The Wasatch County Board of Equalization 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, and you want the state’s decision to apply to the current year’s assessment, you must 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 Deny 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 denied 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^th to avoid penalties and interest, even if the Board has not made a final decision.

Board Application and Hearings

Your application and all supporting facts must be filed with the Wasatch County Board of Equalization as soon as possible, but not later than 45 days from the disclosure notice mailing. Applications must be submitted by 5:00 pm on September 11, 2009.  The board will be in session on September 14, 15, 22, 23, 24, 2009 from 8:30 am to 4:30 pm.  Appeals are heard by appointment only.

A "Request for Review" form must be filled out on each separate property for which you wish an adjustment of market value. All documents submitted must contain the following:

1. Parcel Number

2. Address of the property

3. Owner’s Name, Phone Number, and Signature

Submit Notice

Please provide a copy of your current "Notice of Valuation and Tax Change" with the "Request for Review" 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 representative found to be misrepresenting, concealing, or falsifying information before the Board is subject to criminal prosecution as set forth by law.