Utah Property Tax Appeals: September 15 Deadline
Researched from official Utah sources · Updated October 2026
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How Utah Property Tax Appeals Work
Utah values locally assessed real property at fair market value as of January 1 each year. Your county assessor sets the value and mails an initial valuation notice by July 22. You dispute it with the county Board of Equalization (BOE), and if you lose there you can appeal to the Utah State Tax Commission. Utah State Tax Commission, Appeals of Locally Assessed Property
The Deadline: September 15
The Tax Commission says the deadline to file with the county BOE is generally September 15 for each tax year. You are required to provide some evidence supporting the lower value. Once you file a complete appeal and have standing before the BOE, it issues a written decision. Late-filed appeals are accepted only under very limited criteria in statute and administrative rule. Utah State Tax Commission, Appeals of Locally Assessed Property
Utah County's auditor spells out the mechanics, and other counties set their own details:
- September 15: deadline to file an appeal for any reason.
- March 31: deadline for a late appeal. Additional criteria must be met and the Board must accept the petition before reviewing it.
- Online or email: by 11:59:59 PM on the deadline date. U.S. mail: postmarked by the deadline. In person: delivered before 5:00 PM.
- Appeals covering eight or more parcels must be filed through the online system.
The county asks for documentation specific to your property and says appellants who provide credible documentation that clearly supports the requested value will see an adjustment. Utah County Auditor, Valuation Appeals
What Evidence Works
At a Tax Commission hearing, the parties present evidence of the property's market value as of the January 1 lien date, or evidence on equalization from assessments made for the tax year at issue. Send your evidence to the Commission and the county ten business days before the hearing, or it may not be considered. Utah State Tax Commission, Appeals of Locally Assessed Property The same kind of evidence is what your county BOE wants to see. Utah County, for example, has you choose an appeal reason code and the documentation that makes the strongest case. Utah County Auditor, Valuation Appeals
If the County Board Says No: Utah State Tax Commission
The county BOE decision can be appealed to the Tax Commission within 30 days of the date on the decision. For locally assessed property, you file form TC-194 with the County Auditor, who attaches the hearing record and forwards it to the Commission's Appeals Unit. The Commission schedules a mediation conference or an initial hearing, held by video conference unless a party asks for an in-person hearing. If mediation fails or you disagree with the initial hearing order, the next step is a formal hearing. The Commission also encourages settlement discussions at any stage. Utah State Tax Commission, Appeals of Locally Assessed Property
The 45 Percent Primary Residential Exemption
A residential property that serves as a household's primary residence gets an exemption of 45 percent of fair market value, so it is taxed on only 55 percent. The exemption covers one acre of land per residence plus the buildings and improvements, applies whether the resident is an owner or a tenant, and is limited to one primary residence per household. Utah State Tax Commission, Residential Property
Utah County says a primary residence is a home where the occupant lives for at least 183 consecutive days in a year. If the assessor sends you a letter asking you to declare the property's status, for example after a change in mailing address or ownership, the statute requires you to return the declaration within 90 days of the letter's date. Failing to do so means losing the exemption and a significant increase in property tax. Utah County Assessor, Residential Exemption
If you have a mailing address that differs from the home, or recently changed ownership, check that your home is classified as primary. A missing exemption can look like an over-assessment.
Where the Windows Stand Now
Utah's 2026 deadline of September 15 has passed. Late appeals are limited (Utah County lists March 31, 2027, with extra criteria). The next regular window opens when valuation notices arrive by July 22, 2027 and closes September 15, 2027. The county guides below cover where each county takes appeals.
Where Grove Hopper Fits
Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents. You review, sign and file them with your county Board of Equalization yourself. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.
Pick your county below for its assessor and appeal process.
Utah property tax FAQs
What is the deadline to appeal a property value in Utah?
The deadline to file with the county Board of Equalization is generally September 15 of each tax year. The county's initial valuation notice must be mailed no later than July 22. Late appeals are accepted only under limited criteria in statute and rule. Utah County lists March 31 as its late-appeal deadline, with additional criteria that must be met.
Where do I file a Utah property tax appeal?
With the Board of Equalization in the county where the property is located. You must provide some evidence supporting the lower value. Utah County takes appeals online, by email, by mail postmarked by the deadline, or in person before 5:00 PM, and requires appeals covering eight or more parcels to be filed online.
What if the county Board of Equalization denies my appeal?
You have 30 days from the date on the Board's decision to appeal to the Utah State Tax Commission, by filing form TC-194 with the County Auditor. The Tax Commission schedules a mediation conference or an initial hearing, then a formal hearing if needed.
What evidence should I bring in a Utah appeal?
Evidence of the property's market value as of the January 1 lien date, or evidence on equalization from assessments made for the tax year in the appeal. For Tax Commission hearings, send your evidence to the Commission and the county ten business days before the hearing or it may not be considered.
Does Utah give a homestead-style exemption?
Yes. A primary residence receives an exemption of 45 percent of fair market value, so it is taxed on 55 percent. It covers one acre of land per residence plus the buildings and improvements, applies to renters as well as owners, and is limited to one primary residence per household. A primary residence is a home occupied for at least 183 consecutive days in a year, and a county letter asking you to declare your residency must be answered within 90 days.
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All 4 Utah county guides
Grove Hopper is a research tool with reminders and document preparation. We prepare your appeal documents and you review, sign, and file them yourself. We never file or represent anyone, and we are not attorneys, accountants, or a tax firm. Dates and rules here come from the official pages linked above and can change; check your notice and your county's site before you file.
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