To submit your appeal by email, send the completed Appeal Form and evidence to boe@utahcounty.gov
Send the completed Appeal Form and evidence to :
Utah County Board of Equalization
Attn : Valuation Appeals
111 South University Avenue
Provo, Utah 84601
Bring your completed form and evidence to :
Utah County Board of Equalization
111 South University Avenue
Provo, Utah 84601
Monday - Friday 8:00 am - 5:00 pm
- APPEAL MUST BE FILED ON OR BEFORE 60 DAYS FROM THE MAILING OF YOUR VALUATION NOTICE. Applications turned into the Board of Equalization office in person must arrive before 5:00pm. Mailed applications will be accepted with a postmark no later than 60 days. Appeals submitted by email must be submitted by no later than 11:59:59 pm. The appeals office does not have a fax number and cannot accept faxed applications.
- Appeals must be filed with all evidence or documentation. Fill out this form only if you disagree with your Assessed Market Value. Only Market Value can be appealed. The amount of property taxes calculated as detailed in the valuation notice cannot be appealed. The Board of Equalization may raise, lower or maintain the value based upon the facts presented.
- The Board of Equalization cannot accept appeals in the current year for adjustment of prior years’ market values.
- All issues regarding the value of this property must be raised in the appeal process.
- All evidence must be submitted with the filing of this appeal and must support the value as of January 1 of the tax year under appeal. Appeals filed without sufficient evidence may be dismissed.
- Appellant must submit sufficient and credible evidence to challenge the Assessor’s valuation and establish a new value.
- Comparable property selling for less. Sales summaries for at least three comparable properties must be included with : sale or listing price; date of sale; MLS number (if available); complete address; year built; square footage; garage/carport; number of bedrooms; special features (fireplace, central air, deck, patio, etc.) Please provide as much information as possible and attach all the supporting documentation.
- Purchase of the property during the last two years. If the purchase price is different than the Assessor’s market value, please attach a copy of the sale documents. Loan applications are not acceptable
- Property appraisal during the last two years. If the appraisal is different than the Assessor’s market value shown on the Valuation Notice, please attach a full copy of the appraisal report.
- Property damaged by natural disaster or affected by access interruption. Please provide explanation & documentation.
- Factual Error Appeal. There is an error in the County’s classification or the recorded characteristics of the property. Please provide explanation & documentation.