Property Value Appeals - County & State Level
Appeals to the Cache County Board of Equalization
The property valuation appeal process to the local Board of Equalization for the 2017 tax year begins August 1st, 2017. Click here to learn more about your Property Valuation Notice
The deadline for submitting a "Request for Review" on real property values is September 15th, 2017 by 5:00 p.m. No exceptions! The "Request for Review" must be accompanied by documents supporting the owner's estimate of market value. If someone other than the property owner is representing the property interest, the "Authorization to Represent" form must also be submitted. Click here for local appeal instructions
Local Appeal Forms
Forms and supporting documents must be completed and submitted by September 15th at 5 p.m to:
Cache County Auditor at 179 North Main Suite 102
Appeals to the Utah State Tax Commission (USTC)
The local county board of equalization issues and mails decisions on all property appeals. A decision by the county can be appealed to the USTC by filing the TC-194 "Request for Redetermination of County Board of Equalization Decision."
State Appeal Form
This form must be completed and submitted within 30 days of the local decision to:
Cache County Auditor 179 North Main Suite 102
USTC Request for Redetermination of County BOE Decision.pdf
UCA 59-2-1004(6) If any taxpayer is dissatisfied with the decision of the county board of equalization, the taxpayer may file an appeal with the commission as prescribed in Section 59-2-1006.
UCA 59-2-1006(1) Any person dissatisfied with the decision of the county board of equalization concerning the assessment and equalization of any property, or the determination of any exemption in which the person has an interest, may appeal that decision to the commission by filing a notice of appeal specifying the grounds for the appeal with the county auditor within 30 days after the final action of the county board.
PREPARING TO APPEAL THE MARKET VALUE OF YOUR PROPERTY:
You are required by law to present proof with your appeal form to the Board of Equalization. The burden of proof is on the taxpayer, and appeals will be dismissed for lack of evidence. Remember you are not protesting the amount of your tax bill, but rather you are appealing the property’s market value. Market value is the value as of January 1st of the current year. The Assessor’s office assigns your property value to which the tax rate is applied. The Board must consider the whole property value, not its individual parts. For example, if the appeal claims an incorrect land value due to market comparisons of lot sales, and the property is improved, the whole property value must be considered not just the land. The Board of Equalization has the authority to review and accept information pertinent to the market value of your property. The decision of whether or not to file an appeal should be based on the results of your market value investigation. If you find evidence that indicates that the market value of your property should be significantly different than the value placed on your property by the County Assessor, you may have grounds for an appeal. Should you decide to appeal the value of your property, it is your responsibility to provide the Board of Equalization with the results of your findings to substantiate your estimate of value.
- Evidence should be based on the current year tax lien date of January 1, 2017.
- A current appraisal made by a professional fee appraiser is generally considered the best evidence to establish value.
- If you recently purchased or refinanced your property, your real estate closing papers can be used to support your estimate of value.
- The next best evidence would be recent sales of properties, located in or around your neighborhood, that are similar to yours in size, age, condition and quality. Realtors can provide these comparable sales or can prepare a comparative market analysis or a nominal fee.
- There are some exceptions to these evidence guidelines.
HOW TO FILE THE APPEAL:
You must complete the form in full and include evidence supporting a change in value. Do not omit any information as this may require you to re-submit the form or lose the appeal. The following items must be included:
- The name, address and phone number of the property owner
- The parcel number (from your valuation notice)
- Location (property address or property description from your valuation notice)
- The value placed on the property by the assessor (from your valuation notice)
- The owner’s estimate of fair market value of the property
- Evidence supporting the owner’s estimate of market value
- A signed statement describing what evidence or documentation supports the owner’s estimate of fair market value or that the assessed value of the owner’s property is not equalized with comparable properties.
- Petitioner/Taxpayer signature.
- Authorized agents must include a signed authorization form from the property owner.
Deadline for filing an appeal is 5:00 p.m. September 15, 2017
ABSOLUTELY NO EXCEPTIONS
Submit to the Auditor’s office at 179 N. Main Suite 102 Logan, Utah 84321
Email your documents to firstname.lastname@example.org