Utah Property Tax Appeal Guide
| Deadline | September 15, 2026 — Utah Code §59-2-1004(3)(a) |
|---|---|
| Appeal body | County Board of Equalization (County BOE) |
| Primary form | TC-194, Utah Request for Redetermination of County Board of Equalization Action (appeal to the Utah State Tax Commission) |
| Can value increase | No |
How to Appeal in Utah
File your appeal with your county's County BOE by the deadline above. Contact your local county assessor's office for the specific portal or form required in your county.
If your appeal is denied, escalation options include: County Board of Equalization (County BOE) — file the valuation appeal with the county auditor on or before the later of September 15 or 45 days after the Section 59-2-919.1 valuation notice (Utah Code §59-2-1004) → Utah State Tax Commission — appeal the County Board of Equalization decision by filing Form TC-194 (Request for Redetermination) with the county auditor within 30 days of the County BOE decision date (Utah Code §59-2-1006) → District court — judicial review of the Utah State Tax Commission decision by petition filed within 30 days of the commission's final order (Utah Code §59-1-602).