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 will be accepted regarding the Market Value of your property only. Appeals will not be accepted based on the tax dollar amount.
|How to Appeal Your Property Value
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.
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.
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.
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. NOTE: This is not the time to complain about high taxes. The only appropriate matter to be considered is the “value” of your property.
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.
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.
If you are still not satisfied with the Tax Commission’s decision you may appeal through the courts.