Board of Equalization
The Board of Equalization exists to assist property owners in reviewing, and if necessary appealing the Notice of Property Valuation sent to property owners for the purpose of assessing property taxes. Below, we have provided several forms in PDF format in order to assist you in this process.
| Filename | Filesize | Last updated | |
|---|---|---|---|
 |
Request for Review - Real Property.pdf | 119.98 kB | 07-26-10 |
|
Authorization to Represent.pdf | 24.6 kB | 07-26-10 |
|
2010 BOE Instructions.pdf | 18.49 kB | 07-26-10 |
**Forms must be submitted to the County Auditor.
Request for Review
Information and Instructions on Filing a Request for Review of Real Property
General Information
Basis for Adjustment
The Cache 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 Cache 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.
Download Request for Review after reading the above information
| Filename | Filesize | Last updated | |
|---|---|---|---|
|
2010 BOE Instructions.pdf | 18.49 kB | 07-26-10 |
|
Authorization to Represent.pdf | 24.6 kB | 07-26-10 |
|
Request for Review - Real Property.pdf | 119.98 kB | 07-26-10 |
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