Equalization

Ideally Valuation notices are mailed out before July 21st to property owners. The Valuation notice will be sent to the owner of record as of January 1st of the current year. If you do not receive yours please call the Sevier County Auditor's Office at (435) 893-0401. The Valuation notice shows an estimated tax based on the estimated tax rate. If you disagree with the market value the County assessed your property, the notice contains the information for the tax payer to call and make an appointment with the County Board of Equalization. This call needs to be made within 30 days from the date of your valuation notice to insure the preservation of your rights to appeal. Forms may be obtained in our office or mailed upon request.

At the Board of Equalization hearing, which is held during the month of August, you will meet with the County Board of Equalization (our County Commissioners). You need to bring some sort of evidence: Closing Statement, A recent appraisal (can be up to one year old from January 1st of the current year), Comparable sold properties within the general area. Please do your homework and come prepared!! You will need to: 1) demonstrate that the value placed by the assessor on your property is wrong, 2) show what the value should be. You need to convince the Board of Equalization that the value the county has on your property is incorrect!

The County Board of Equalization will review all the information and make the final decision.

You will then be sent a letter indicating the adjusted value or a letter of denial. If you disagree with the Board of Equalization decision you can appeal to the State of Utah. You have 30 days from the date on your County decision letter to request state appeal forms from the Equalization office. At your request we will process those and send them to the state.

The County Board of Equalization can only decide if a property is correctly or incorrectly valued. If you feel that your property would sell for the amount stated by the assessor, but you feel that your taxes are too high, you should discuss your concerns with your legislators and with your taxing entities. (Cities, School Districts, Water Districts, etc.)

Please submit your application to the Sevier County Auditor's Office, Attn: Barbara Crowther. She will place your request on the Board Of Equalization agenda and notify you of the date. It is always best if you come in person to answer any further questions that the board may have. However your application can be processed (approved or denied) with out you physically being there.

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