Utah property tax appeals

In Utah, your county assessor sets your home's fair market value every year and mails a Notice of Property Valuation and Tax Changes each summer. Your primary residence, buildings and up to one acre of land, gets a 45 percent exemption from that market value, so your tax is calculated on the remaining 55 percent. If you think your market value is too high, you appeal to the county board of equalization, made up of your county's own legislative body. Your appeal must address market value, not the tax rate, and needs evidence supporting your own estimate of value. You have 45 days from your notice to file, or until September 15, whichever is later, so a late-mailed notice never shortens your real window. An appeal helps when recent sales show your market value is too high, or when the record has an error. This is general information, not tax advice.