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 assessments.
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.
A structured, multi-step review designed to determine both merit and fit—from initial assessment through successful results.
Wayne's comprehensive 6-step property tax appeal process
Wayne first determines whether the county has, in fact, over-assessed your property. This is done by generating a detailed competitive market analysis (CMA) based on recent comparable sales, property characteristics, and localized buyer behavior.
What's Included: Comprehensive CMA with comparable sales data, property-specific analysis, market trend evaluation, and preliminary assessment of appeal merit.
Wayne conducts a consultation call to review findings with you and determine the appropriate engagement structure. Appeals may be handled at no cost for homeowners who anticipate buying or selling real estate within the next three years—or on a 35% contingency fee basis for homeowners who already have a realtor or don't plan to transact.
What's Determined: Review of CMA results, discussion of your real estate plans, and transparent determination of pricing structure (free or contingency).
If you proceed, Wayne prepares the full appeal package, including the formal appeal filing, CMA documentation, comparable sales analysis, and supporting property photographs for county review. He also coordinates execution of the Summit County Authorization to Represent Record Fee Holder form.
What's Prepared: Complete appeal package, authorization forms, CMA report, comparable sales documentation, property photos, and all required filings before the September 15th deadline.
Summit County reviews the submitted appeal documentation. They either accept the appeal based on the submitted evidence and grant a reduction, or they advance the case to a formal Board of Equalization hearing for further review.
Possible Outcomes: County accepts reduction based on documentation (no hearing needed), or case advances to formal Board hearing for presentation and testimony.
If a hearing is required, Wayne attends and participates as a valuation witness on your behalf, presenting market evidence and responding to assessor questions. You do not need to attend—Wayne handles the entire hearing process professionally.
Wayne's Role: Acts as your authorized representative, presents CMA evidence, responds to Board questions, counters assessor arguments, and advocates for maximum tax reduction.
Once the Board issues their decision, Wayne reviews the outcome with you. If the appeal is successful and handled on a contingency basis, Wayne issues an invoice for 35 percent of the actual first-year tax savings achieved. If handled at no cost, no invoice is issued.
Fee Structure: Free service (no invoice) OR 35% contingency fee based on first year's tax savings only. Payment only occurs after you receive official results. No results = no fee.
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 competitive market analysis 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.
Go to Contact FormFiling Deadline
Free Service
Nothing to Lose
For official information about the Board of Equalization:
Visit Summit County BOE Website