Appeal Property Tax Assessment - Salt Lake City

Taxation and Finance Utah 3 Minutes Read · published February 10, 2026 Flag of Utah

In Salt Lake City, Utah, property tax assessments are administered at the county level but affect city property owners directly. This guide explains how to challenge a valuation, who enforces assessment and collection, and the practical steps to file an informal review, a formal protest to the county Board of Equalization, and further appeal to the Utah State Tax Commission. Follow the steps below, gather evidence of value, and use the official county and state pages linked here to submit forms and verify deadlines.

Overview of the Appeals Process

Most property assessment disputes begin with the Salt Lake County Assessor’s office for an informal review and, if unresolved, proceed to the Salt Lake County Board of Equalization. If you remain dissatisfied, you may be able to appeal to the Utah State Tax Commission. Contact the county assessor first to request an explanation of your valuation and to review comparable sales or data used by the assessor.[1]

Start by requesting an informal review from the county assessor before filing a formal protest.

Penalties & Enforcement

Assessment appeals themselves do not typically carry criminal penalties, but unpaid property taxes are subject to collection actions and charges. Specific monetary penalties, interest rates, and late fees for unpaid property taxes are set by the county treasurer and state law; the exact amounts are not specified on the cited assessor and appeals pages and should be confirmed on the county treasurer or state tax collection pages cited below.[1][3]

  • Monetary penalties: not specified on the cited assessor or board pages; check the Salt Lake County Treasurer for collection penalties.
  • Escalation: continuing delinquency can lead to interest, lien, and sale procedures; specific escalation schedules are not specified on the cited appeals pages.
  • Enforcer: collection and enforcement actions are handled by Salt Lake County Treasurer and applicable state authorities; appeals are handled by the county Board of Equalization and the Utah State Tax Commission.[2]
  • Inspection and complaints: start with the Salt Lake County Assessor to request file review or on-site inspection; contact links are on the county pages cited below.[1]
Unpaid taxes can lead to liens and eventual sale if not resolved or paid.

Applications & Forms

Salt Lake County publishes forms and instructions for protests and BOE filings; where a specific form number or fee is required it will be available on the county Board of Equalization or Assessor pages. If a published form number or filing fee is not shown on those pages, it is not specified on the cited page.[2]

How to Prepare Your Appeal

  • Collect evidence: recent comparable sales, appraisal reports, photos, and income/expense statements for rental property.
  • Request assessor data: obtain the assessor’s valuation worksheet and comparable sales used in your assessment.
  • File timely: submit an informal request or formal protest according to the county process; check deadlines on the county BOE page or assessor contact.[2]
Document every contact with assessor or board staff and keep copies of submitted evidence.

Action Steps

  1. Contact Salt Lake County Assessor for an informal review and request valuation data.[1]
  2. If unresolved, file a formal protest with the Salt Lake County Board of Equalization following their instructions.[2]
  3. If still unresolved, consider filing an appeal with the Utah State Tax Commission; follow state appeal instructions and timelines on the commission site.[3]

FAQ

When should I contact the assessor about my property valuation?
Contact the Salt Lake County Assessor as soon as you receive your notice of valuation to request an informal review and to obtain the data behind the assessment.[1]
How do I file a formal protest?
Follow the filing instructions on the Salt Lake County Board of Equalization page; the board handles formal protests and hearings for valuation disputes.[2]
What if I disagree with the county decision?
If dissatisfied after the county BOE decision you may be able to appeal to the Utah State Tax Commission; check the state commission’s appeals procedures for next steps.[3]

How-To

  1. Review your notice and gather evidence of market value.
  2. Contact Salt Lake County Assessor for an informal review and request valuation details.[1]
  3. File a formal protest with the Salt Lake County Board of Equalization if necessary.[2]
  4. If unresolved, follow Utah State Tax Commission appeal procedures.[3]

Key Takeaways

  • Start early: contact the assessor promptly after receiving your valuation notice.
  • Gather evidence: comparable sales and appraisals strengthen your case.
  • Use official channels: county BOE and the Utah State Tax Commission are the formal routes for appeal.

Help and Support / Resources

  1. [1] Salt Lake County Assessor - official valuation and contact information
  2. [2] Salt Lake County Board of Equalization - protest and hearing information
  3. [3] Utah State Tax Commission - appeals procedures

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