UtahCounty.gov

The Official Website of Utah County Government

Utah County Clerk/Auditor

Bryan E. Thompson

Utah County Auditor
Utah County Clerk/Auditor Frequently Asked Questions

Voter Registration

 

May Tax Sale

 

Property Taxes

 

Valuation Notices

 
 

VOTER REGISTRATION
 

How do I obtain a voter registration form online?

 
 
You cannot register to vote online but you can obtain a voter registration form, fill it out, sign it and mail it in to the Clerk/Auditor of the County. Click to obtain voter registration form 
 

   


PROPERTY TAXES
 

What is the difference between Value and Taxes?

 
  The tax bill on your property is the result of several factors: the value of the property, the tax rate, and certain exemptions that apply in some cases. If the value of your property increases by 25 percent, the taxes due will not necessarily increase by the same amount.   
 
  The County Board of Equalization has no authority to change tax rates. It can only consider the value of the property or the property's eligibility for exemption. The focus of an appeal before the Board of Equalization is the market value of the property, not the amount of taxes due.   
 

How will I know if my property has been correctly valued?

 
  To determine whether the County Assessor has correctly valued your property, follow these two steps:   
 
  FIRST STEP: CHECK YOUR NOTICE FOR ERRORS   
 
  Check your Notice of Property Valuation for obvious errors. You may also obtain a copy of your property record from the County Assessor. Check that record for errors. Verify the acreage, square footage of any structure on the lot, and any unfinished interior space. If you find errors, ask the Board of Equalization to correct the county records and to recalculate the market value.   
 
  SECOND STEP: ESTABLISH YOUR PROPERTY'S VALUE   
 
  The County Assessor is required by law to assess your property according to its market value as of January 1 each year. You can use independent sources to verify whether the value shown on your tax notice is correct.   
 
  1. A recent professional appraisal (within 12 to 18 months of the January 1 lien date) is generally the best evidence of value.   
 
  2. If you recently purchased or refinanced the property, your real estate closing papers can be helpful in determining market value.   
 
  3. If you do not have an appraisal or recent closing papers, look for documentation of recent sales of similar properties (comparables) in your area. The comparables should be of similar age, style, size, and condition, and they should be in the same neighborhood. Many realtors will provide computer listings of comparables as a service to customers.   
 

Under what circumstances should I file an appeal?

 
  If you find factual errors in the record or a mistake in the market value, you have to decide whether to file an appeal with the Board of Equalization. A factor to consider is the amount of tax savings if you win. The typical residential property owner will save $8 to $10 in taxes for every $1,000 that the market value is reduced.   
 
  Another factor to consider is the strength of your evidence of value. In an appeal, the assessed value is generally presumed to be correct unless evidence in the record indicates otherwise. You must show that the market value that you are proposing is more representative of actual fair market value than the value set by the County Assessor. Be prepared to show evidence of value to support your claim.   
 

How do I file an appeal?

 
  FIRST: PAY ATTENTION TO DETAILS   
 
  You must file your appeal within 45 days of the date of the Notice of Property Valuation. The Notice includes information about filing deadlines. If you fail to file your appeal before the deadline, the value listed on the notice will become final.   
 
  SECOND: STATE THE BASIS FOR YOUR APPEAL   
 
  The Board of Equalization appeal form may require you to state why you think the assessment is incorrect and to show that you will have supporting evidence to present at the hearing. Include information about any errors in the property record and other documentation you plan to present at the hearing to support your proposed adjustment. If your petition seems to indicate that you have no evidence to support your claim for adjustment, the county may grant an extension of time so you can gather your evidence.   
 

What should I expect from the Board of Equalization hearing?

 
  WHEN IS THE HEARING?   
 
  The hearing process varies from one county to another, depending upon the volume of appeals in each county. Instructions for the hearing process are on the Notice of Property Valuation. In a county with a small volume of appeals, your case may be heard at the same time that you submit your appeal documents. In many counties, you will be asked to make an appointment with the County Auditor.   
 
  WHO WILL HEAR MY APPEAL?   
 
  The County Commissioners sit as the Board of Equalization. In some counties, appeals are presented directly to the Board. In some counties, hearing officers are appointed to hear the appeal, write a decision, and submit the decision to the Board for approval.   
 
  IS IT NECESSARY TO ATTEND THE HEARING?   
 
  You may attend your hearing and represent yourself, or you may have someone represent you in the hearing. If you cannot be present in person or through a representative, you can submit your written statement and documents for consideration.   
 
  WHAT IS THE HEARING LIKE?   
 
  The hearing is informal. You will have an opportunity to discuss and explain your evidence, and the County Assessor's representative will have an opportunity to discuss and explain how the county arrived at the assessed value. The Board or hearing officer will weigh all of the information presented and give you a written decision.   
 

What happens if I disagree with the Board's Decision?

 
  If you are dissatisfied with the Board's decision, you have additional appeal rights. The next level of appeal is before the Utah State Tax Commission. If you are dissatisfied with the State Tax Commission's decision, you can take your appeal to court.   
 

How do I file an appeal with the State Tax Commission?

 
  If you decide to file an appeal with the Tax Commission, you must do so within 30 days of the date of the Board of Equalization decision. You must file your appeal in writing with the County Auditor. The Auditor has appeal forms available for your use.   
 
  The County Auditor will forward your appeal petition to the Tax Commission. Once received by the Tax Commission, your appeal will be scheduled for mediation or a hearing.   
 
  THE APPEAL PROCESS AT THE TAX COMMISSION   
 
  Your appeal to the Tax Commission will be set either for a mediation conference or an initial hearing. These processes are attempts to resolve your appeal without a formal hearing. You have the right to waive these processes and go directly to a formal hearing.   
 
  THE MEDIATION PROCESS   
 
  The Tax Commission's experience shows that property tax appeals can be resolved through mediation about 89 percent of the time. Mediation is a voluntary process in which you and the County's representative will work toward a mutual assessment of the evidence to find a solution. The mediator is there to facilitate discussion, not to impose a decision. If you are unable to reach a resolution, the mediation will be terminated and your appeal will be set for a formal hearing.   
 
  THE INITIAL HEARING   
 
  If you do not participate in mediation, your appeal will be scheduled for an initial hearing. However, you may waive the initial hearing and proceed directly to a formal hearing, if all parties agree.   
 
  The initial hearing is an informal process in which you and the county's representative will each present evidence to a judge. The judge will weigh the evidence and write a decision. If you are dissatisfied with the decision, you may request a formal hearing. Your request must be made in writing within 30 days of the date of the decision.   
 
  THE FORMAL HEARING   
 
  A formal hearing is a recorded process where testimony and evidence is presented in a formal and legal manner. Each party will have an opportunity to cross-examine the other and any other witnesses. The hearing is conducted by a judge, and a written decision will be issued. If you are dissatisfied with the Tax Commission's decision, you may take your appeal to the District Court or the Utah Supreme Court.   
 

What is a Notice of Property Valuation and what does it contain?

 
  Your annual Notice of Property Valuation should arrive in July or August. The notice shows the market value set by the County Assessor, the projected amount of tax due, and the dates of public hearings by entities that set tax rates.   
 

What other things should I keep in mind?

 
  1. Deadlines and schedules are important. If you miss a deadline or fail to appear as scheduled at a hearing proceeding, you may lose your rights to pursue your appeal.   
 
  2. This appeal may not affect next year's value. If you get an adjustment this year, you will get a refund for this year. However, market factors may affect your property for future years. Do not rely on the decision in this appeal to carry forward beyond the current year. If you receive another tax valuation that you disagree with, you must appeal that valuation separately.   
 
  3. For questions about the County Board of Equalization, phone 801-851-8227.   
 
  4. For questions about an appeal with the Utah State Tax Commission, contact the Tax Commission Appeals Unit at 801-297-2280 or 801-297-2281.  Utah State Tax Commission  Utah State Tax Commission
 

MAY TAX SALE

Where can I find information on the May Tax Sale?

 
  Please visit http://www.utahcounty.gov/TaxSale/ for May Tax Sale Information. 
 

VALUATION NOTICES

What is a Notice of Property Valuation and Tax Changes?

 
  State law requires that before taxes can be increased, your county must give notice to you of proposed changes. Two types of changes may take place: 
 
  1. THE APPRAISED MARKET VALUE of your property may increase or decrease. 
 
  2. THE PROPOSED TAXES that property owners will pay may increase or decrease. 
 
  State law requires that notification be given in advance of the proposed tax increase and of the time and location of the budget meeting at which public input will be received. 
 

Should I pay the amount shown on the notice?

 
  This notice is a property valuation and tax change, and not a tax bill. Do not pay any amounts shown on this notice.  
 
  TAX CREDIT may be allowed for service connected disabled veterans with a disability of 10% or greater. 
 

How are my property taxes determined?

 
  All property taxes are based upon the market value of your property. As the market value of your property increases or decreases, your tax may also increase or decrease. 
 
  Market value is estimated by the County Assessor, but appeals are made to the County Board of Equalization (County Commissioners). If you believe the value of your property is incorrect, follow the instructions on the front of the Notice of Property Valuation and Tax Changes for an appointment. The application form will be mailed with confirmation of the appointment time. 
 

What are the "current" and "proposed" property taxes as shown on the Notice of Property Valuation and Tax Changes?

 
  TAX LAST YEAR: The amount of tax charged last year. The actual tax you paid was less if you received a tax credit. Personal property or motor vehicle taxes are not included. 
 
  TAX THIS YEAR IF NO BUDGET CHANGE: Tax charged if property tax revenues are not increased. These amounts do not reflect reductions for tax credit. Personal property or motor vehicle taxes are not included. 
 
  TAX THIS YEAR IF PROPOSED BUDGET IS PASSED: Tax charged if your taxing entity adopted the changes requested. These amounts do not reflect reduction for tax credits. Personal property or motor vehicle taxes are not included. 
 

When are taxes due?

 
  November 30th