BOE – APPEALS
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BOE – APPEALS

Property Valuation Appeal Applications due September 15!

Link here for a Guide to Millard County appeals process.

ONLINE Applications accepted July 31 through September 15. Scroll to the bottom of this page to submit.

 

Keys to a Successful Valuation Appeal

1) Consider what are you appealing
2) Should you file an appeal? And determine your estimate of the property value.
3) Review property characteristics for further clarification
4) Appeal before the deadline
5) Include supporting documentation
6) Be sure to watch for email from [email protected]

1) As the property owner you need to establish what you are appealing.

  • The property owner IS appealing the assessed 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 or the tax rate but the assessed value and the tax encumbrance associated with it.

2) Should you file an appeal? And determine your estimate of the property value.

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.

Your appeal application must include your estimated opinion of value of the property and document how you arrived at that value. See step 5 Supporting Documentation.

3) Review your property characteristics
Review characteristics for accuracy at www.stats.utah.gov And/Or you may contact the Millard County Assessor’s Office during regular business hours to further review your property.

4) Appeal Deadline

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. (Please see the section on Late Applications below.)

Millard County BOE is also the Board of County Commissioners, who makes the final decision on your appeal. However, an independent and licensed hearing officer will most likely hear your appeal and make a recommendation based on the evidence you provide.

5) Supporting Documentation – REQUIRED (Submitting a copy of your valuation notice is generally not considered evidence.) Minimal evidence could be a picture or information supporting how you arrived to your estimated value. The stronger the evidence the more likely you will have a successful appeal.

Applications submitted without supporting documentation or “minimal evidence” will likely be dismissed.

 Examples of SUCCESSFUL DOCUMENTATION (an appraisal is good evidence but not required to appeal)

  • At least three comparable properties similar to your home that have sold within the year of 2025.
  • Purchase or refinance of the property within the year of 2025. 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 2025.
  • A written statement of what you consider a factual error on the property.
  • Picture(s) of poor conditions of property that is assessed in better condition.

6) Be sure to watch your email from [email protected]

Correspondence will be through email or phone. If you have a question about scheduling please email or call 435.743.5227.

 

FILE the Appeal of PROPERTY VALUATION here:

Complete the appeal form online at https://stats.utahcounties.org/millard or scan the QR code.

Your completed appeal will be sent to: [email protected]  Be sure to watch for correspondence from this email address and check your spam! Scheduling appeals will only be through email or by phone!

The online application will be available July 31 through September 15th. Please see additional information regarding late applications.

 

LATE APPLICATIONS:

  • An owner may petition the county BOE to hear an appeal after the filing deadline, but late applications will only be accepted until March 31st following the due date for filing appeals. (See Standard 1.8.5)
  • The County may consider a late appeal in the event 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 1.8.6)
  • 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.
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