Salt Lake County Board of Equalization

APPEAL TO THE SALT LAKE COUNTY BOARD OF EQUALIZATION

BE-01 Approved 06/18/13                    REAL PROPERTY
PLEASE READ ALL INSTRUCTIONS AND EXPLANATIONS ITEMIZED ON "HELP" Page.
IF ADDITIONAL ASSISTANCE OR INFORMATION IS NEEDED, PLEASE CALL 385-468-8133; TTY 711
FOR MORE DETAILED INFORMATION VISIT www.propertytax.slco.org
PLEASE COMPLETE ALL REQUESTED INFORMATION.
1. GENERAL INFORMATION AND DESCRIPTION OF PROPERTY (FOR OFFICE USE ONLY)
PARCEL NUMBER (SEE NOTICE): - - - -
   (e.g. 99-99-999-999-9999)
SCREENING:
NAME(S) OF
OWNER(S) OF RECORD:
APPEAL
NUMBER
 
PROPERTY LOCATION (ADDRESS):
MASTER FILE #  
MARKET VALUE (AS SHOWN ON NOTICE): $ RELATED #  
   2. OWNER(S) OPINION OF FAIR MARKET VALUE               
AS OF JANUARY 1 OF THE TAX YEAR UNDER APPEAL:
REQUIRED
   BY LAW:
     $
I REQUEST THAT THE MARKET VALUE OF THIS PROPERTY BE ADJUSTED BASED UPON THE FOLLOWING EVIDENCE:
3. BASIS FOR APPEAL AND REQUIRED DOCUMENTATION
Greatest consideration will be given to sales between July of last year and April 1 of the current year.
  RESIDENTIAL DOCUMENTATION REQUIRED COMMERCIAL DOCUMENTATION REQUIRED
A.Purchase of the property within one year of January 1. A.Purchase of the property within one year of January 1.
B.Professional Fee Appraisal with an effective date within one year of January 1. SEE HELP FOR EXPLANATION. B.Professional Fee Appraisal with an effective date within one year of January 1.   SEE HELP FOR EXPLANATION.
C.The Sale of comparable properties within one year of January 1. Minimum of three (3) is required but up to five (5) is preferred.  SEE HELP FOR EXPLANATION. C.The Sale of comparable properties within one year of January 1. Minimum of three (3) is required but up to five (5) is preferred.  SEE HELP FOR EXPLANATION.
D.Factual error or cost approach to value.  SEE HELP FOR EXPLANATION. D.Factual error or cost approach to value.  SEE HELP FOR EXPLANATION.
  E.Income Approach to Value.   SEE HELP FOR EXPLANATION.
4. AGENT OR REPRESENTATIVE AUTHORIZATION
Complete this box only if someone other than the owner of the property will appear, file evidence or testify at the Board of Equalization.
REQUIRED (UNLESS ON FILE AND CURRENT WITH THE CLERK OF THE BOARD OF EQUALIZATION)
NAME OF INDIVIDUAL OR FIRM:
MAILING (STREET) ADDRESS:
CITY, STATE AND ZIP CODE:    PHONE NUMBER (eg. 801-123-4567):
TAX REP CODE
As Registered with the
Board of Equalization
 
_______________________________________________________________________________ Date: _________________________
Signature of property owner providing authorization for the current tax year (or attach alternative signed authorization form)
5. WAIVER OF HEARING APPEARANCE OPTION
Check this box below if you would like to waive your appearance at a hearing in order to expedite your appeal review.
I hereby agree to waive my right to an appearance before the Salt Lake County Board of Equalization. I understand that I will not be penalized in any manner for not appearing and my appeal will be reviewed in an expedited manner with my initial evidence filed. Failure to appear at a hearing shall not be grounds to request a new hearing or to reopen the appeal. I also understand that I have the right to review all the evidence on file with the Clerk of the Board regarding my appeal.
I certify that all statements herein and/or attachments are true, correct, and complete and I have read and understand the filing deadline and general instructions on page 2 of this document. I also understand that hearings may be video recorded for training use only.
DATED THIS ___________ DAY OF _____________________, 20________.
SIGNATURE OF OWNER OR AGENT:__________________________________________________.
OWNER’S TELEPHONE NUMBER (e.g. 801-123-4567): EMAIL
Reasonable accommodation for individuals with disabilities may be provided upon request with five working days notice.                TTY 711
*PLEASE READ*                                             FILING DEADLINE AND GENERAL INSTRUCTIONS
PROPERTY OWNERS WHO WISH TO APPEAL THE MARKET VALUE SHOWN ON THE
“NOTICE OF PROPERTY VALUATION AND TAX CHANGE”
MUST
FILE AN APPEAL ON OR BEFORE SEPTEMBER 15 EACH YEAR OR WITHIN 45 DAYS OF MAILING OF THE NOTICE.
    THE LAST ACCEPTABLE FILING DATE IS PRINTED IN BOLD TYPE IN THE LOWER RIGHT AREA OF THE NOTICE.
  IF YOU DO NOT APPEAL ON TIME YOU LOSE ALL RIGHTS TO APPEAL THE CURRENT VALUE IN THE FUTURE!
“FAIR MARKET VALUE” IS DEFINED AS THE AMOUNT AT WHICH PROPERTY WOULD CHANGE HANDS BETWEEN A
WILLING BUYER AND SELLER NEITHER BEING UNDER ANY COMPULSION (SECTION 59-2-102[12] U.C.A.)
YOU MUST PROVIDE EVIDENCE THAT THE MARKET VALUE ON THE NOTICE EXCEEDS “FAIR MARKET VALUE”
APPEALS MUST BE FILED, WITH ALL EVIDENCE OR DOCUMENTATION ATTACHED, ON THIS FORM OR WITH A
PRINTED ON-LINE VERSION FILLED OUT AT: www.propertytax.slco.org
A separate form must be completed for each parcel of property appealed
The Board of Equalization may raise, lower or maintain the market value based upon the facts presented.
The Board of Equalization cannot accept appeals in the current year for adjustment of prior years' market values.
EXPLANATIONS AND INSTRUCTIONS FOR BOX 3 ON THE FIRST PAGE
Box A- You must attach a copy of the closing statement, settlement statement or HUD-1 disbursement document from sale of this parcel. If an appraisal was completed for this transaction, submitting a copy of the full appraisal may strengthen your appeal.
Box B- You must attach a full copy of the appraisal including a copy of the signature page.
Box C- Provide all details such as style, quality, size, age, location, land area, etc. The more comparable the sales are to the appealed property, the greater the consideration they will be given. Please provide comparable sales evidence in a  listing full print format.
Box D- Factual error relates only to “physical” characteristics or description of this property which are significant and would affect the market value of this property and cause the value to exceed “Fair Market Value”. Provide a full and complete explanation of the error and supply supporting evidence. Submission of a Cost Approach is the least persuasive evidence of “Fair Market Value” except in recently constructed property with an appropriate evidence of the value of the land using one of the above basis. You must still include your statement of the market value requested and support that value with evidence, if you submit an appeal under either of the basis allowed in this item.
Box E- This is generally the preferred method of valuation for income producing commercial or industrial property, not for duplexes, condos, or single family residences. To appeal using this valuation method, please provide: (1) Rent roll for the prior year ending December 31, (2) Evidence of an appropriate vacancy rate. (3) The prior year's income and expense statement for this property. (4) Evidence of the appropriate rate of return (capitalization rate) to be applied to the net operating income for this property. If this property is owner occupied you may submit equivalent data for comparable commercial or industrial properties with evidence to justify similarities or differences from this property.
COMPLETE ALL ITEMS RELATED TO THE APPEAL.
All Appeals to the Salt Lake County Board of Equalization must include: this form filled out completely; all evidence and documentation to be considered; and the signature of the owner of the property. Failure to raise any legal or factual issue relating to the valuation of this property waives the right to raise the issue in future proceedings. Hearing Officers appointed by the Board of Equalization will make recommendations based on the written evidence submitted with this appeal.   A Notice of Final Decision will be mailed to the Owner of Record with an explanation of further appeal rights.   All issues regarding the value of this property must be raised in this appeal and all evidence must be submitted with the filing of this appeal and must support the value as of January 1, of the tax year under appeal. Appeals filed without sufficient evidence may be dismissed. The Assessor’s valuation is presumed by law to be correct. Appellant must submit sufficient and credible evidence to call the Assessor’s valuation into question and to establish a new value.
PAYMENT OF TAXES - PLEASE NOTE CAREFULLY
Taxes are due and payable as noted on the Tax Notice mailed by November 1. If you have not received a decision by the due date you should pay the tax as billed. Failure to pay when due will result in a penalty and the accrual of interest. Refunds, along with any applicable interest pursuant to State statute, will be issued by the Salt Lake County Treasurer only upon a final and un-appealable decision to the owner shown on Salt Lake County Tax System records at the time of refund. If the property is sold or transferred, it is the responsibility of the original petitioner to make arrangements with the buyer to receive any of the refund.
AFTER THE FORM IS FULLY COMPLETED AND SIGNED:
MAIL OR DELIVER COMPLETED FORMS TO:
SALT LAKE COUNTY BOARD OF EQUALIZATION
2001 S. STATE ST. #N3300/PO Box 144575
SALT LAKE CITY, UTAH 84114-4575
FILE ON OR BEFORE THE DATE PRINTED IN BOLD TYPE IN LOWER RIGHT AREA OF THE VALUATION NOTICE
BLANK FORMS ARE AVAILABLE AT THE ABOVE ADDRESS OR THIS FORM MAY BE DUPLICATED
Receipt of your appeal(s) will be acknowledged if you enclose a stamped self-addressed envelope.
BE-01   Page 2   Approved 6/18/13
I agree that I have read and understand the Salt Lake County 2013 Board of Equalization Administrative Rules.  (168 KB PDF)