Appeals of value must be filed with the County Auditor no later than September 15, 2020 at 5:00PM MDT.
In most cases, the property owner carries the burden of proof when appealing property value and must present evidence to the Board of Equalization (BOE) that the market value determined by the assessor is incorrect.
To slow the spread of COVID-19, county BOE hearings may be conducted remotely. The county will provide further instruction on how to attend your hearing remotely if you choose to appear before the BOE.
After notifying the county that you plan to appeal the valuation of your property, the next step is to gather comparable sales data justifying your belief that the county assessor overvalued your property.
If you purchased the property within the past year from an unrelated party, the closing or settlement statement for that sale suffices. If you choose to share it, that sales price will determine your property’s fair market value.You can also identify at least 3 properties similar in style, quality, size, age, location and land area, and then determine the assessed value or sales price of those 3 properties.
The least expensive way to obtain comparable sales data is to contact a real estate agent. Most agents will provide comparable sales data at no charge.You will need to describe your property’s location, physical characteristics (number of bedrooms and bathrooms), size (acreage, finished and unfinished square feet in the home) and age of home. With that information, a real estate agent can usually identify several comparable sales within a few days. Another option is to hire a professional to conduct an appraisal of your property. In Utah, a typical residential appraisal costs about $350, and takes about one week to complete.
If you recently refinanced your property, the bank appraisal can be used in your appeal. Regardless of how you collect comparable sales data, it’s important to collect documents supporting your comparable sales data. These documents may include listings for your comparable sales, county assessments for those properties, or the appraisal you paid for.
On the day of the sale, you must register before the sale begins. You must be present to bid. No registrations will be accepted after 10:00 AM. All sales are final, and must be paid in cash or certified funds by 5:00 PM on the day of the sale
The bidding will start at the total amount of taxes, interest, penalties, and administrative costs which are a charge upon the parcel.
Some parcels have an official notice of non-compliance recorded on them. This notice states "please be advised that any further division, subdivision, sell, exchange or transfer of the Parcel may be a violation of Utah State Code and Box Elder County ordinances and punishable as a criminal offense."
Buyers are further advised than any parcel bought at the tax sale that is not in compliance with applicable zoning will have a notice of non-compliance recorded against them when the tax deed is recorded.
Tax Sale Ordinance
Fraud tips can be submitted four ways:
• English – (877) 410-0007
• Spanish – (800) 216-1288
Email: email@example.com (must include company name with report)
Fax: (215) 689-3885 (must include company name with report)