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Blind Exemption: A partial exemption from real property tax on a residential domicile for a person who has been declared blind. This exemption may also apply to the unmarried surviving spouse of a blind person or a minor orphan of a blind person.
Board of Equalization: (BoE) The forum that allows taxpayers to appeal the valuations of their properties. Salt Lake's County Council is the The Board of Equalization. This year's Board will accept appeals from August 1, 2006 through 5 PM on September 15, 2006.
Burden of Proof: An appeal term. The standard that remains with the party asserting a change in value. At the Board of Equalization the Assessor's valuation is presumed to be correct by statute. This means the taxpayer has the burden of proof to call the Assessor's value into question and to establish a new value with supporting evidence.
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