Summit County & Wasatch County Property Tax Appeals — Sign Up for the 2027 Season

There is no upfront cost for the assessment review. Appeals are handled on a contingency basis — 35% of first-year tax savings. If the appeal doesn't succeed, you pay nothing. The Summit County and Wasatch County Boards of Equalization charge no filing fee.

September 15 is the deadline to file a property tax appeal in Summit County and Wasatch County, Utah. Valuation notices are mailed in late July; the appeal window runs from the notice date to September 15. Appeals must be submitted by this date to be considered for the current tax year.

Summit County appeals are filed by email with the Board of Equalization. Wasatch County appeals are filed through the county's online portal and must include all evidence at the time of filing.

Missing the September 15 deadline means you must wait until the next assessment cycle to appeal, so it's important to act early.

Sources: Summit County Board of Equalization · Wasatch County Board of Equalization

It depends entirely on the gap between your assessment and what comparable properties actually sold for. I'll tell you honestly whether an appeal is worth filing before we start.

The exact savings depend on factors including your property's assessed value, comparable sales data, market conditions, and the evidence supporting your appeal.

Any property owner in Summit County or Wasatch County who believes their property assessment is incorrect can file an appeal. This includes owners of:

• Primary residences
• Second homes and vacation properties
• Investment properties
• Properties in Park City neighborhoods including Deer Valley, Old Town, Canyons Village, Promontory, The Colony at White Pine, Empire Pass, Deer Crest, Hideout, Tuhaye, Victory Ranch, and throughout Summit and Wasatch Counties.

Property owners can represent themselves or authorize a representative like Wayne Levinson to file and present the appeal on their behalf.

The Summit County or Wasatch County Board of Equalization (BOE) is a quasi-judicial body appointed by the County Council to hear property tax appeals. Appeals are heard by independent hearing officers appointed by the Board of Equalization; the Assessor's Office may also propose a stipulated value before the hearing.

The Board's decision is binding for the current tax year. If you disagree with their decision, you can appeal to the Utah State Tax Commission within 30 days.

Sources: Summit County Board of Equalization · Wasatch County Board of Equalization

The main difference is how the appeal is filed: Summit County appeals are filed by email with the Board of Equalization, while Wasatch County appeals go through the county's online portal.

Both counties share the same September 15 deadline and both decide appeals through hearing officers appointed by the Board of Equalization. Wasatch County requires all evidence to be submitted at the time of filing.

Utah's primary residence exemption taxes a primary residence on 55% of its market value, while second homes are taxed on 100% of market value.

An appeal reduces the assessed market value in either case, so the exemption and an appeal work on different parts of the same tax calculation and can be pursued together.

Yes. The Board may raise, lower, or maintain the value based on the evidence presented at the hearing.

ParkCityTax.com screens for this risk before filing, so cases where the evidence does not support a reduction are not filed.

No. You do not need an appraisal to appeal your property taxes in Park City.

Comparable sales, a recent arm's-length purchase of the property, or a documented factual error in the county record such as incorrect square footage are each sufficient evidence on their own.

Many 2026 assessment notices in newer Park City developments rose 30 to 60 percent.

In response, ParkCityTax.com filed 210 appeals in Summit County and Wasatch County representing $836 million in assessed value.

Wayne Levinson is a Park City Global Real Estate Advisor with Engel & Völkers Park City who founded ParkCityTax.com to represent Summit County and Wasatch County homeowners in property tax appeals.

He is a licensed Utah real estate agent and holds the PSA, ABR, and RENE designations.

No, you do not need to attend the hearing in person. When Wayne Levinson represents you, he attends the Board of Equalization hearing on your behalf and presents all evidence and arguments.

You are welcome to attend if you wish, but most clients prefer to let Wayne handle the hearing.

The complete property tax appeal process typically takes 3 to 6 months from filing to receiving a decision.

Here's the timeline:

• Late July - September 15: Notices mailed; appeals filed by September 15
• Fall/Winter: Board of Equalization schedules and conducts hearings
• 30-60 days after hearing: Board issues written decision

If your appeal is successful, the reduced assessment applies to your current tax year.

Evidence accepted by the Boards of Equalization includes a recent arm's-length purchase of the property, closed comparable sales, a professional appraisal, or a documented factual error in the county's property record such as incorrect square footage.

As a PSA-certified REALTOR® with MLS access, Wayne has access to comparable sales data in Utah's non-disclosure state.