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Taxpayer Appeal Process - Late Appeals

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Salt Lake County
Tax Administration
Government Center
2001 South State Street
N2250
SLC, UT 84190-1001

Hours: 8 am - 5 pm
Phone: 801 468-3645
Fax: 801 468-3602
Email

I just realized I should have appealed my property's valuation. 
What can be done?

Because of a recent Statutory change appeals "may" be accepted until March 31 of the following tax year.  However, appeals to the Board of Equalization postmarked or delivered in person after September 15, 2008, will be considered late and will not be accepted as a timely appeal and will only be considered for possible acceptance as a late appeal if one of the following (Utah State Tax Commission) criteria is met:

  1. A property owner was incapable of filing an appeal as a result of a medical emergency to the property owner or an immediate family member of the property owner, and no co-owner of the property was capable of filing an appeal.
  2. The property owner or an immediate family member of the property owner dies, and no co-owner of the property was capable of filing an appeal.
  3. The County did not comply with the notification requirements of §59-2-919(4) of Utah's Tax Code.
  4. A factual error is discovered in the County records pertaining to the subject property.  This type of appeal is to be limited to correction of the factual error and any resulting changes to the property's valuation.
  5. Extraordinary and unanticipated circumstances occurring during the prescribed time period for filing the appeal and no co-owner of the property was capable of filing an appeal.

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