Property Value Appeals
PROPERTY VALUE APPEALS TO THE CACHE COUNTY BOARD OF EQUALIZATION
The annual property valuation appeal process to the local Board of Equalization begins August 1st. Click here to learn more about your Property Valuation Notice
The deadline for submitting a "Request for Review" on real property values is September 15th by 5:00 p.m. unless that date falls on a weekend or holiday then it is the following business day. No exceptions!
The "Request for Review" must be accompanied by documents supporting the owner's estimate of market value. The burden of proof is on the taxpayer and appeals may be dismissed for lack of evidence. You can appeal the market value, but you cannot appeal the tax.
If someone other than the property owner is representing the property interest, the "Authorization to Represent" form must also be submitted.
LOCAL APPEAL FORMS
Forms and supporting documents must be completed and submitted by September 15th by 5 p.m.
Unless that date falls on a weekend or holiday then it is the following business day.
You may submit your forms and documents in person, by mail or email.
Mail/Submit Your Forms To: Email Your Forms To:
Cache County Tax Administration
appeals@cachecounty.gov
179 N. Main Suite 112
Logan, Utah 84321
LOCAL APPEAL FILING INSTRUCTIONS
PREPARING TO APPEAL THE MARKET VALUE OF YOUR PROPERTY:
The Assessor’s office assigns market value to your property as of January 1st of the current year. The combined tax rate is applied to the taxable value, which for residential properties is 55% of market value, all other properties are taxed on 100% of value. The Board must consider the whole property value, not its individual parts. For example, if the appeal claims an incorrect land value due to market comparisons of lot sales, and the property is improved with structures, the whole property value must be considered not just the land. The Board of Equalization has the authority to review and accept information pertinent to the market value of your property. The decision of whether or not to file an appeal should be based on the results of your market value investigation. If you find evidence that indicates that the market value of your property should be different than the market value placed on your property by the County Assessor, you may have grounds for an appeal. Should you decide to appeal the value of your property, it is your responsibility to provide the Board of Equalization with evidence to substantiate your estimate of value.
EVIDENCE GUIDELINES:
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Evidence should be based on the current year tax lien date of January 1st.
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A current appraisal made by a professional fee appraiser is generally considered the best evidence to establish value.
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If you recently purchased or refinanced your property, your real estate closing papers can be used to support your estimate of value.
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The next best evidence would be recent sales of properties, located in or around your neighborhood, that are similar to yours in size, age, condition and quality. Realtors can provide these comparable sales or can prepare a comparative market analysis for a nominal fee.
- Your appeal can also be based on equalization with comparable properties.
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There are few exceptions to these evidence guidelines.
HOW TO FILE THE APPEAL:
You must complete the form, Request for Review-Locally Assesed Real Property, in full and include evidence supporting a change in value. Do not omit any information as this may require you to re-submit the form or lose the appeal. The following items must be included:
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The name, address and phone number of the property owner
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The parcel number (from your valuation notice)
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Location (property address or property description from your valuation notice)
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The value placed on the property by the assessor (from your valuation notice)
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The owner’s estimate of fair market value of the property
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Evidence supporting the owner’s estimate of market value
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A signed statement describing what evidence or documentation supports the owner’s estimate of fair market value or that the assessed value of the owner’s property is not equalized with comparable properties.
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Petitioner/Taxpayer signature.
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Authorized agents must include a signed authorization form from the property owner.
DEADLINE FOR FILING A LOCAL APPEAL IS 5:00 PM SEPTEMBER 15TH
Unless that date falls on a weekend or holiday then it is the following business day
NO EXCEPTIONS
STATE APPEAL FILING INSTRUCTIONS
The local county board of equalization issues and mails decisions on all property appeals. A local decision can be appealed to the Utah State Tax Commission (USTC) by filing the TC-194 "Request for Redetermination of County Board of Equalization Decision" with the county auditor. This form must be completed and delivered in person, mailed, or emailed within 30 days of the local decision.
STATE APPEAL FORM
Mail/Submit Your Forms To: Email Your Forms To:
Cache County Tax Administration appeals@cachecounty.gov
179 N. Main Suite 112
Logan, Utah 84321
Governing Law
UCA 59-2-1004(6) If any taxpayer is dissatisfied with the decision of the county board of equalization, the taxpayer may file an appeal with the commission as prescribed in Section 59-2-1006.
UCA 59-2-1006(1) Any person dissatisfied with the decision of the county board of equalization concerning the assessment and equalization of any property, or the determination of any exemption in which the person has an interest, may appeal that decision to the commission by filing a notice of appeal specifying the grounds for the appeal with the County Auditor within 30 days after the final action of the county board.