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What is the Board of Equalization (BOE)?
If you don't agree with the taxable value on your
home, the Board of Equalization exists to consider your case.
Board of Equalization happens every year after property tax valuation
notices are mailed and before you receive your actual Tax Notice. The
County Commissioners become the Board of Equalization and give you the
opportunity to discuss questions you may have concerning your valuation
notice. Information on Board of Equalization is included on your valuation
notice, or for more information contact
the Emery County Clerk/Auditor's office.
Appeals
Appeals will be accepted regarding the Market Value
of your property only. Appeals will not be accepted based on
the tax dollar amount.
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How to Appeal Your Property Value
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STEP 1: Obtain a copy of your property file from the county assessor and check it
for errors. Make sure the property description is accurate. See that the
acreage of the lot and the square footage of the building are accurate. Verify
any unfinished space in the building. Errors which would inflate the value of
the property should be identified in your appeal. |
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STEP 2: Substantiate the
value of property as of January 1 lien date. This can be done with real
estate closing papers, a professional appraisal, or values of recent sales of
comparable property obtained through a realtor. Many real estate brokers
are willing to provide a computer listing of property sales at no cost in
hopes of getting your future business. Those who have had their
mortgages refinanced within the last year can submit that appraisal with their
appeal. |
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STEP 3: Submit any errors found during Step 1, and the value established in Step
2, along with your appeal to the board of equalization within the time period
indicated on the notice. In most cases, your appeal may be heard at the same
time your request is made. However, in some cases, you may have to have a
formal hearing. |
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STEP 4: The Hearing - Usually, there will be three parties at the hearing: A
representative of the county assessor, a neutral arbitrator appointed by the
county commissioners, and you or someone you select to represent you. It is
up to you to show why your property is not worth what the assessor says it is
worth. |
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NOTE: This is not the time to complain about high taxes. The only
appropriate matter to be
considered is the "value" of your property.
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STEP 5: The assessor's
representative will show why she feels the property is worth what is shown on
the notice. You will have the opportunity to ask questions or make
comments about the assessor's information. |
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STEP 6: If you are unhappy with the decision of the board of if you are unhappy
with the decision of the board of equalization, you may appeal to the State
Tax Commission. However, you have only 30 days to make the appeal. The Tax
Commission will review the record of the hearing, including your information
and the findings of the board of equalization. As a general rule, taxpayers
will not be able to introduce new evidence to the Tax Commission.
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If you are still not satisfied with the Tax
Commission's decision you may appeal through the courts. |
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