BOE – APPEALS
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BOE – APPEALS

Appeal Applications
due September 15

Guide to Millard County appeals process

APPEAL REQUIREMENTS AND SUPPORTING DOCUMENTS:

Your appeal application must include your estimated opinion of value of the property and how you arrived at that value.

You must submit evidence or documentation to support your estimated opinion of the property value. The following independent sources will help you to verify your estimate of value:

1. At least three comparable properties similar to your home that have sold within the year of 2024. A Comparable Market Analysis is usually available through local real estate agents.
2. Purchase or refinance of the property within the year of 2024. 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 2024.
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

1) What are you appealing?
2) Should you file an appeal?
3) Appeal Deadline
4) Supporting Documentation
1) What are you appealing?

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.

2) Should you file an appeal?

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.

3) 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.

*Millard County BOE is also the Board of County Commissioners*

4) Supporting Documentation

There are two reasons appeals are dismissed or denied based on evidence.

  1. Lack of evidence.
  2. Inadequate or poor evidence

 4 SUCCESSFUL DOCUMENTATION TYPES (see above for more info)

  • At least three comparable properties similar to your home that have sold within the year of 2024. A comparable market analysis is usually available through local real estate agents.
  • Purchase or refinance of the property within the year of 2024. 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 2024.
  • 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.

How to File and Appeal

Please complete the application available online at https://mcat.utahcounties.org/millard-county-valuation-appeal or scan the QR code.

Your finished appeal will be sent to: [email protected]

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.
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