How to Appeal Your Property Tax Assessment in Summit County or Wasatch County, Utah (2027 Guide)

1. Read your valuation notice

Summit County and Wasatch County mail property valuation notices in late July each year. The notice states the county's assessed value for your property and the date the appeal window closes. Read it carefully and note both the assessed value and the September 15 deadline.

2. Check the county's record for your square footage and property details

Look up your property on the county assessor's website and compare the record to what you know about your property. Factual errors such as incorrect square footage, bedroom counts, or acreage are common and can be corrected through the appeal process. A documented factual error in the county's property record is accepted as evidence on its own.

3. Compare your assessed value to closed sales

Gather closed sales of comparable properties near yours and compare them to the county's assessed value. Utah is a non-disclosure state, so verified closed sales data is not publicly available and is typically accessed through MLS. A recent arm's-length purchase of your own property is also strong evidence.

4. Decide whether to appeal

Decide whether the evidence shows your assessment is too high. An appeal is only worth filing when the gap between the assessed value and the market evidence is meaningful. The Board may raise, lower, or maintain the value, so screening for that risk before filing matters.

5. File before September 15 — Summit by email, Wasatch by portal

File your appeal before the September 15 deadline. Summit County appeals are filed by email with the Board of Equalization. Wasatch County appeals are filed through the county's online portal and must include all evidence at the time of filing. The Boards of Equalization charge no filing fee.

6. The hearing

Hearings are conducted by independent hearing officers appointed by the Board of Equalization. The property owner or their representative presents evidence; the County Assessor's Office presents its position. The Assessor's Office may also propose a stipulated value before the hearing. You do not need to attend in person if you have authorized a representative.

7. The decision and your appeal rights to the Utah State Tax Commission

The Board issues a written decision, usually 30 to 60 days after the hearing, and its decision is binding for the current tax year. If you disagree with the decision, you can appeal to the Utah State Tax Commission within 30 days.

Sources: Summit County Board of Equalization · Wasatch County Board of Equalization