Attention!
If you feel the market value of your property is incorrect, you can file an appeal with the Iron County Board of Equalization (Board). The Personal Property appeal window is within 60 days of mailing of the tax notice (usually mailed in May). The Real Property appeal window is from July 22nd through September 15th every year. The Board is in session each year from late September through early October (or as necessary).
To File an Appeal
Please contact Carrie Christiansen in the Auditor’s office or you can email a request.
Please include your name, phone number and either your account number and/or parcel number for the property you wish to appeal.
- Phone: 435-477-8333
- Email: [email protected]
Information on Valuation Appeals
Personal Property appeal applications and supporting evidence must be submitted within 60 days of mailing of the tax notice each year. (§ 59-2-1005).
Real Property Appeal applications and supporting documentation must be submitted by the later of September 15th of the current year, or the last day of a 45-day period beginning on the day the county auditor mails the valuation notice. (§ 59-2-1004).
All appeal applications must be postmarked or received by 5:00 pm MDT (County Resolution 2023-6).
The Board only considers matters related to the valuation of property for tax purposes. The amount of tax and other issues not related to value cannot be considered by the Board. Only current year values can be appealed. If you have an appeal pending with the State Tax Commission for a previous year, you must still file an appeal with the Board to dispute the value for the current year.
Burden of proof: (The burden may shift if the property is a “qualified real property”.) In an appeal, the assessed value is generally presumed to be correct unless evidence you submit indicates otherwise. You must provide firm evidence that the value you are proposing is more representative of fair market value than the value set by the County Assessor. (Please refer to the “Qualified Real Property” section at the bottom for additional information.)
Frequently Asked Questions
A qualified real property is real property subject to appeal in the current year and: Was appealed in the previous year and had its value lowered AND Was NOT improved (e.g. renovations, additions) in the previous year
The county Assessor will look at the "median property value change" for real property in the same class and market area as your property (e.g. if the property is a residence, it may be the other homes in your neighborhood or town). This is a percentage that will be applied to the "final assessed value" to arrive at the inflation adjusted value.
The county Auditor will ask the county Assessor to determine the "inflation adjusted value". Depending on what value is asserted by either the taxpayer or the county Assessor, the burden of proof may change.
This is the amount your value was lowered to in last year’s appeal. So, the median property value change (for your class of property in your market area) plus the final assessed value is the inflation adjusted value.
No. In a valuation appeal, both parties are arguing an opinion of value. Even if the inflation adjusted value is presumed most correct, the county BOE may agree with the county Assessor, or determine a third value based on evidence presented by both parties.
The inflation adjusted value will be considered the most correct value by the county Board of Equalization (BOE), and the county Assessor must prove their assertion of fair market value if they believe the property is equal to or greater than the inflation adjusted value.
The burden of proof functions normally. You carry the burden of proof unless the county Assessor asserts a value higher than the one they originally assessed.
Then you carry the burden of proof. The onus shifts back to you to prove your lower value is the fair market value.
As well as the county, you may contact Alex at the Property Tax Division at the Utah State Tax Commission at (801) 297-3631.
Hours and Contact
- Lucas Little Iron County Auditor
- 68 S 100 E Parowan, UT 84761 PO Box 457
- Monday - Friday 8 am - 5 pm
- 435-477-8330