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Utah Code Title 59. Revenue and Taxation § 59-2-1004.1. Appeals of valuation or equalization of property eligible for deferral for 2023

Current as of January 01, 2025 | Updated by Findlaw Staff

(1)(a) Subject to Subsections (2) through (4) and for the calendar year that begins on January 1, 2023, a taxpayer may file an appeal to the commission of the valuation or equalization of real property that is eligible for a deferral under Section 59-2-1802.1 for the calendar year that begins on January 1, 2023, if:

(i) the taxpayer filed an appeal of the valuation or equalization of the property with the county board of equalization for the calendar year that begins on January 1, 2023;

(ii) the county board of equalization has issued a decision in accordance with Section 59-2-1004;

(iii) the parties have not entered a stipulation regarding the value of the property; and

(iv) the county board of equalization does not make an adjustment in accordance with Subsection 59-2-303.3.

(b) A taxpayer shall file an appeal to the commission on or before June 30, 2025.

(c) This Subsection (1) does not allow more than one formal adjudicative proceeding by the commission for the calendar year beginning on January 1, 2023.

(2)(a) For the calendar year that begins on January 1, 2023, a taxpayer may file an appeal of the valuation or equalization of real property for which a county assessor makes an adjustment under Subsection 59-2-303.3(3) for the calendar year that begins on January 1, 2023, in accordance with this Subsection (2).

(b) A taxpayer shall make an appeal under this Subsection (2):

(i) to the county board of equalization; and

(ii) on or before June 30, 2025.

(c) If a taxpayer is dissatisfied with the decision of the county board of equalization, the taxpayer may file an appeal with the commission as described in Section 59-2-1006.

(d) A taxpayer may file an appeal of the valuation or equalization of property under this Subsection (2) regardless of whether:

(i) the taxpayer previously filed an appeal of the valuation or equalization of the property for the calendar year that begins on January 1, 2023;

(ii) the county board of equalization has issued a decision on the appeal in accordance with Section 59-2-1004;

(iii) the commission has issued a decision on the appeal in accordance with Section 59-2-1006;

(iv) the parties have entered a stipulation regarding the value of the property; or

(v) any appeal of the valuation or equalization of the property for the calendar year that begins on January 1, 2023, has been closed.

(3) Except as specifically provided in this section:

(a) an appeal to the county board of equalization shall be filed in accordance with Section 59-2-1004; and

(b) an appeal to the commission shall be filed in accordance with Section 59-2-1006.

(4) For each property eligible to receive a deferral under Section 59-2-1802.1, this section may not be interpreted to require a taxpayer to refile:

(a) an application to appeal in accordance with Section 59-2-1004 if an appeal before the county board of equalization is pending for the calendar year that begins on January 1, 2023; or

(b) a notice of appeal in accordance with Section 59-2-1006 if an appeal before the commission is pending for the calendar year that begins on January 1, 2023.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-1004.1. Appeals of valuation or equalization of property eligible for deferral for 2023 - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-1004-1/

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