A clear guide to filing your property tax appeal with the Summit County Board of Equalization. Wayne handles every step for you—completely free.
The Board of Equalization is your formal avenue for challenging property assessments in Summit County. Here's what you need to know.
The Board of Equalization (BOE) is a quasi-judicial body established to hear appeals from property owners who believe their property has been assessed incorrectly by the County Assessor.
The Board consists of three members appointed by the Summit County Council. They review evidence, hear testimony, and make determinations on property valuations.
Mark these dates on your calendar—missing a deadline means waiting another year.
County mails assessment notices to property owners
Board of Equalization starts accepting appeals
Last day to file your appeal with the Board of Equalization
Board schedules and conducts hearings after filing deadline
Critical: Appeals must be filed by September 15th. Late appeals are not accepted, and you'll have to wait until the next assessment cycle.
Understanding the official Board of Equalization process helps you see where Wayne's expertise makes the difference.
Official Summit County Board of Equalization Appeal Process
By May 1st, Summit County mails property assessment notices to all property owners. This notice includes your property's assessed value for the current tax year.
What Wayne Does: Reviews your assessment notice and compares it against market data and comparable properties to identify potential overassessments.
Submit a formal appeal to the Board of Equalization. The appeal must include your property information, the assessment you're challenging, and preliminary evidence supporting your claim.
What Wayne Does: Completes all appeal paperwork, gathers initial evidence, and ensures your filing meets all Board requirements and deadlines.
Between filing and your hearing date, you must compile comprehensive evidence to support your case. This includes comparable sales data, property condition reports, market analysis, and valuation documentation.
What Wayne Does: Conducts thorough market research, identifies the strongest comparable properties, prepares detailed valuation analysis using AI-driven tools and MLS data, and organizes all supporting documentation.
The Board of Equalization schedules formal hearings in fall/winter. During the hearing, you present evidence, answer questions from Board members, and make your case for a reduced assessment. The County Assessor may also present their position.
What Wayne Does: Represents you at the hearing, presents evidence professionally, responds to Board questions with market expertise, and advocates for the maximum possible reduction.
The Board issues a written decision after reviewing all evidence and testimony. They may uphold the original assessment, reduce it, or in rare cases, increase it. Their decision is binding and applies to your current tax year.
What Wayne Does: Reviews the decision with you, explains the financial impact, and if the outcome is unfavorable, discusses potential options for further appeal to the State Tax Commission.
The Board of Equalization requires substantial evidence to support your appeal. Here's what builds a winning case.
Recent sales of similar properties in your area. Must be similar in size, age, condition, and location. Critical in Utah's non-disclosure state where sale prices aren't public.
Current market conditions, pricing trends, and neighborhood-specific factors that affect property values. Shows how broader market shifts impact your assessment.
Your property's official assessment history, building records, and square footage documentation. Identifies assessment errors or inconsistencies.
Documentation of deferred maintenance, needed repairs, or outdated features that reduce value below the assessed amount.
Independent appraisals from licensed appraisers carry significant weight. While not required, they strengthen your case considerably.
Issues like road noise, lack of views, proximity to undesirable features, or other location-specific factors that affect marketability.
As a PSA-certified REALTOR® with MLS access and AI-driven valuation tools, Wayne has unique access to the evidence needed to build compelling cases:
Understanding the Board of Equalization process helps you know what to expect.
Don't let an incorrect assessment cost you thousands. Wayne handles the entire Board of Equalization process—completely free.
The fastest way to start is a quick phone call. Wayne will review your assessment and explain your options.
Fill out a quick form with your property details. Wayne will review and contact you with next steps.
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For official information about the Board of Equalization:
Visit Summit County BOE Website