Iron County Auditor
Learn how and when to appeal a property valuation, what the Board of Equalization considers, and how to prepare your appeal.
Valuation Appeals
If you believe the market value assigned to your property is incorrect, you may file an appeal with the Iron County Board of Equalization.
Applications and supporting evidence must be submitted within 60 days of the mailing of the tax notice, which is usually mailed in May. U.C.A. § 59-2-1005.
Applications and supporting documentation must be submitted by September 15 of the current year, or the last day of a 45-day period beginning on the day the County Auditor mails the valuation notice — whichever is later. U.C.A. § 59-2-1004.
Appeal Filing Deadline
All appeal applications must be postmarked or received by 5:00 PM MDT. The Board is typically in session from late September through early October, or as necessary. (County Resolution 2023-6)
How to File
Contact the Auditor's Office to begin the Board of Equalization appeal process.
Please contact Carrie Christiansen in the Auditor's Office, or email a request.
When contacting the office, include your name, phone number, and account number and/or parcel number for the property you wish to appeal.
Have the following information available so the Auditor's Office can identify the property and assist you with your appeal.
Appeal Process
The Board of Equalization reviews property valuation. Understanding the scope of an appeal and your burden of proof can help you prepare.
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 a new appeal with the Board to dispute the value for the current year.
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.
The burden of proof may change when the property is a qualified real property. More information about that process is provided below.
Qualified Real Property
Special burden-of-proof rules may apply when a property was successfully appealed in the previous year and qualifies as a qualified real property.
A qualified real property is real property subject to appeal in the current year that was appealed in the previous year and had its value lowered, and was not improved — such as through renovations or 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. For example, if the property is a residence, this may include other homes in your neighborhood or town. This percentage is 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. The median property value change for your class of property in your market area, together with the final assessed value, is used to determine 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 Board of Equalization 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. 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 burden shifts back to you to prove that your lower value is the fair market value.
Questions
Contact the Iron County Auditor's Office if you have questions about filing an appeal, deadlines, or the Board of Equalization process.
For additional questions regarding qualified real property, you may also contact Alex at the Property Tax Division of the Utah State Tax Commission.
801-297-3631Auditor's Office
Return to the Auditor's Office homepage for budgets, financial reports, exemptions, abatements, tax sale information, and other services.
