Each year by July 22 the county tax administration office sends a "Notice of Property Valuation & Tax Change" to all owners of real estate who are listed on the assessment roll. The mailing contains details about the appraised market value set by the county assessor, proposed tax increase and hearing information, and instructions for appeals of market value to the board of equalization.
The first section contains owner and parcel (property) information:
Ownership, parcel number, tax area, last review date, mailing and property situs addresses, and the legal description.
The second section, *NOTICE OF PROPERTY VALUATION*
Lists your property types and values. Market value is determined by the County Assessor as of January 1st of the current year. All property taxes are based on the taxable value of your property. As the market value increases or decreases so does your property tax. YOU CAN APPEAL MARKET VALUE-SEE BELOW
The third section, *NOTICE OF TAX CHANGES & TAX INCREASES* Column 1 lists all of the "Taxing Entities" that levy a tax against your property, and a phone number (column 2) to contact them with any questions regarding their proposed tax increase. The tax levied and collected by a taxing entity is dependent on their tax rate and the taxable value of your property.
Column 3 is the amount of tax charged in the prior year by each taxing entity. Columns 4-5 is the current year certified rate and tax that you would be charged if there were no tax increase being proposed. Columns 6-7 is the proposed tax rate and tax if the proposed tax increase is approved by the taxing entity. Column 8-9 is the dollar and percentage tax impact on your property if the proposed increase is adopted by that taxing entity. All red text in this section relates to a tax increase on your property.
In order to raise their budgeted revenue, a taxing entity can propose a tax rate increase above rates certified by the state. This includes "holding the rate" from a previous year. The net effect is a larger budget for the taxing entity. Column 10 is the proposed revenue increase above the taxing entities certified property tax revenue. Taxing entity budget increases are sustained forever, unless the rate is decreased below the certified rate in a future year.
If they are increasing your taxes, the law requires a public Truth in Taxation Hearing. This public hearing is listed in the column 11 "PUBLIC TAX INCREASE HEARING". Per UCA 59-2-919(6)(b) the PURPOSE of a truth in taxation hearing is: to hear comments regarding any proposed increase AND to explain the reasons for the proposed increase. This truth in taxation hearing is your only chance to hold public discourse about a tax increase before it is imposed. We strongly recommend attending. YOU CANNOT APPEAL TAX, BUT YOU CAN OPPOSE TAX INCREASES BY PARTICIPATING IN YOUR TAX INCREASE HEARINGS! Participation can be in-person or virtual participation meeting instruction to connect and participate shall be available on the taxing entities websit at least 24 hours befor the tax increase hearing. Again if you have questions, call the taxing entity that is proposing an tax increase.
The fourth section, *APPEAL PROPERTY VALUE WITH COUNTY BOARD OF EQUALIZATION*
Contains important deadlines and information about filing an appeal for locally assessed property under UCA 59-2-1004. FILING DEADLINE 9/15/25
If you disagree with the listed market value and have evidence to prove a different value, you may appeal the value of your property by submitting an appeal to the County Board of Equalization. Documentation and supporting evidence is required to substantiate an appeal of property value. Appeal forms and instructions are available at the following link:
Appealing Property Values - County Board of Equalization
The fifth section, *APPEAL PROPERTY VALUE WITH UTAH STATE TAX COMMISSION*
Contains important deadlines and information about filing an appeal for centrally assessed property under UCA 59-2-1007.
Appealing Property Values - Utah State Tax Commission
The second page first displays a pie chart showing what percentage of your tax each taxing entity receives. Then it explains the sections on the first page. Finally, the last box contains county office contact information for various property tax support functions.