Appeal Applications
due September 15
SUPPORTING DOCUMENTS FOR APPEAL PROCESS:
Your estimated opinion of value of the property and how you arrived at that value must be included with your appeal.
You will need to submit evidence to support your estimated opinion of the property value which must include at least one of the four following criteria:
| 1. | At least three comparable properties similar to your home that have sold within the year of 2023. This information is usually available through local real estate agents. |
| 2. | Purchase of the property within the year of 2023. Submit a copy of the closing and/or settlement statement. Please Note: “Short Sales”, “Bank-Owned”, and/or “Foreclosure” sales are not necessarily indicative of a fair market sale but will be considered. These sales must be supported by a valid appraisal report that banks require for such sales. |
| 3. | An appraisal done on the property with an effective appraisal date within the year of 2023. |
| 4. | A written statement of what you consider a factual error on the property. You may contact the Millard County Assessor’s Office during regular business hours to review your property. |
Keys to a Successful Valuation Appeal
As the property owner you need to establish what you are appealing.
- The property owner IS appealing the estimated value of the parcel in question. Ask yourself ” Could the property be sold for the assessed value?” if you can answer yes, then the property was accurately assessed and an appeal in not necessary. If the answer is no, then you could file an appeal on the assessed value.
- As a reminder, you are NOT appealing the property tax but the assessed value and the tax encumbrance associated with it. You cannot appeal the property tax itself.
Utah state law dictates that the assessor’s office appraises all real property at fair market value. This means that the amount at which the property would change hands between a willing seller and a willing buyer, both having reasonable knowledge of the relevant facts. The property should be assessed at what it could sell for on the open market.
By Utah state law the property owner has 45 days from the day valuation notices are mailed OR September 15th, whichever is later. There is a process for filing an appeal after the deadline, it is not guaranteed that the county Board of Equalization (BOE) will accept the appeal.
*Millard County BOE is also the Commissioners*
There are two reasons appeals are dismissed or denied based on evidence.
- Lack of evidence.
- Inadequate or poor evidence
- At least three comparable properties similar to your home that have sold within the year of 2023. This information is usually available through local real estate agents.
- Purchase of the property within the year of 2023. Submit a copy of the closing and/or settlement statement.
Please Note: “Short Sales”, “Bank-Owned”, and/or “Foreclosure” sales are not necessarily indicative of a fair market sale but will be considered. These sales must be supported by a valid appraisal report that banks require for such sales. - An appraisal done on the property with an effective appraisal date within the year of 2023.
- A written statement of what you consider a factual error on the property. You may contact the Millard County Assessor’s Office during regular business hours to review your property.
Guide to Millard County appeals process
LATE APPLICATIONS:
- An owner may petition the county BOE to hear and appeal after the filing deadline, but late applications will only be accepted until March 31st following the due date for filing appeals. (See standard 1.9.5
- The County can consider a late appeal in the even of medical emergency or death of the owner or an immediate family member, the county failed to comply with notice requirements, or extraordinary and unanticipated circumstances arose between the mailing of the valuation notice and deadline for appeal (See Standard 1.9.5)
- Evidence supporting a valid excuse for late filing must also be submitted (R884-24P-66)
- Please contact the Assessors Office if you feel like there is a factual error.
WHAT IS A FACTUAL ERROR?
- An error that is objectively verifiable without the exercise of discretion, opinion, or judgements, and demonstrated by clear and convincing evidence. It includes a mistake in the description, typos, errors in classification for exemptions and double assessments. (R884-24P66)
- A factual error by definition is agreed upon by the taxpayer and assessor, so the burden of proof is not relevant in these appeals.