Utah property tax appeals, 2027
In Utah, you appeal a property assessment to the County Board of Equalization, and the deadline is September 15 or 45 days after the valuation notice is mailed, whichever is later. Each county below lists its own date, how to file and who hears the appeal. Sale prices are not public record in Utah, so evidence leans on the county’s own data, listings and independent appraisals.
Data as of 20 Oct 2026 · 29 counties, state and county recordsHow appeals work in Utah
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 of the tax year (Utah Code §59-2-103(2)); uniformity is also recognized (Utah Code §59-2-1004(4)(a)(i), (8)(h)) |
| How homes are assessed | 55% of market value for homes. Primary residential property is taxed on 55% of fair market value after the 45% residential exemption (Utah Code §59-2-103(3)). |
| Deadline | Later of September 15 or 45 days after the valuation notice is mailed (Utah Code §59-2-1004(3)(a)). |
| First appeal to | County Board of Equalization |
| What the notice shows | Market value as “This Year's Market Value”; assessed value as “Taxable Value”. Mails: By July 22, on a uniform statewide form (Utah Code §59-2-919.1) |
| Sale prices public | No |
| Statutes | Grounds: Utah Code §59-2-1004, §59-2-103(2). Filing: Utah Code §59-2-1004(3). Assessor’s evidence: Utah Code §59-2-1004(7)(a). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Utah county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Salt Lake County | Not yet published | — | — | Scan from recent sales |
| Utah County | Not yet published | — | — | Scan from recent sales |
| Davis County | Not yet published | — | — | Scan from recent sales |
| Weber County | Not yet published | — | — | Scan from recent sales |
| Washington County | Not yet published | — | — | Scan from recent sales |
| Cache County | Not yet published | — | — | Scan from recent sales |
| Tooele County | Not yet published | — | — | Scan from recent sales |
| Iron County | Not yet published | — | — | Scan from recent sales |
| Box Elder County | Not yet published | — | — | Scan from recent sales |
| Summit County | Not yet published | — | — | Scan from recent sales |
| Uintah County | Not yet published | — | — | Scan from recent sales |
| Wasatch County | Not yet published | — | — | Scan from recent sales |
| Sanpete County | Not yet published | — | — | Scan from recent sales |
| Sevier County | Not yet published | — | — | Scan from recent sales |
| Duchesne County | Not yet published | — | — | Scan from recent sales |
| Carbon County | Not yet published | — | — | Scan from recent sales |
| San Juan County | Not yet published | — | — | Scan from recent sales |
| Millard County | Not yet published | — | — | Scan from recent sales |
| Juab County | Not yet published | — | — | Scan from recent sales |
| Morgan County | Not yet published | — | — | Scan from recent sales |
| Emery County | Not yet published | — | — | Scan from recent sales |
| Grand County | Not yet published | — | — | Scan from recent sales |
| Kane County | Not yet published | — | — | Scan from recent sales |
| Beaver County | Not yet published | — | — | Scan from recent sales |
| Garfield County | Not yet published | — | — | Scan from recent sales |
| Rich County | Not yet published | — | — | Scan from recent sales |
| Wayne County | Not yet published | — | — | Scan from recent sales |
| Piute County | Not yet published | — | — | Scan from recent sales |
| Daggett County | Not yet published | — | — | Scan from recent sales |
Utah questions
When is the property tax appeal deadline in Utah?
Later of September 15 or 45 days after the valuation notice is mailed (Utah Code §59-2-1004(3)(a)). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Utah?
The County Board of Equalization hears the first appeal (Utah Code §59-2-1004(3)).
How is a home assessed in Utah?
At 55% of market value for homes, valued as of January 1 of the tax year (Utah Code §59-2-103(2)).
What does a Utah assessment notice show?
The market value, labeled “This Year's Market Value”, and the assessed value, labeled “Taxable Value”. Notices mail: By July 22, on a uniform statewide form (Utah Code §59-2-919.1).
Check your own assessment
By checking an address you agree to the Terms and Privacy Policy. We keep an address only if you add it to a dashboard; we never sell it.
- Utah Code §59-2-102 (definitions)
- Utah Code §59-2-103 (fair market value, residential exemption)
- Utah Code §59-2-919.1 (valuation notice)
- Utah Code §59-2-1004 (appeal to county board)
- Utah County, valuation notice explainer
- Utah State Tax Commission, Publication 31
- 2023 SB 228 (sales price disclosure, not passed)
- 2024 SB 30 (sales price disclosure, not passed)
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).