Utah Code

Utah Code § 59-2-1006 (2026)

Appeal to commission -- Duties of auditor -- Decision by commission

✓ current as of May 2026

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Any person dissatisfied with the decision of the county board of equalization concerning the assessment and equalization of any property, or the determination of any exemption in which the person has an interest, or a tax relief decision made under designated decision-making authority as described in Section 59-2-1101 or Chapter 2a, Tax Relief Through Property Tax, may appeal that decision to the commission by:

filing a notice of appeal specifying the grounds for the appeal with the county auditor within 30 days after the final action of the county board or entity with designated decision-making authority described in Section 59-2-1101 or Chapter 2a, Tax Relief Through Property Tax; and

if the county assessor valued the property in accordance with Section 59-2-301.8 and the taxpayer intends to contest the value of personal property located in a multi-tenant residential property, as that term is defined in Section 59-2-301.8, submitting a signed statement of the personal property with the notice of appeal.

The auditor shall:

file one notice with the commission;

certify and transmit to the commission:

the minutes of the proceedings of the county board of equalization or entity with designated decision-making authority for the matter appealed;

all documentary evidence received in that proceeding; and

a transcript of any testimony taken at that proceeding that was preserved;

if the appeal is from a hearing where an exemption was granted or denied, certify and transmit to the commission the written decision of:

the board of equalization as required by Section 59-2-1102; or

the entity with designated decision-making authority; and

any signed statement submitted in accordance with Subsection (1)(b).

In reviewing a decision described in Subsection (1), the commission may:

admit additional evidence;

issue orders that it considers to be just and proper; and

make any correction or change in the assessment or order of the county board of equalization or entity with decision-making authority.

In reviewing evidence submitted to the commission to decide an appeal under this section, the commission shall consider and weigh:

the accuracy, reliability, and comparability of the evidence presented;

if submitted, the sales price of relevant property that was under contract for sale as of the lien date but sold after the lien date;

if submitted, the sales offering price of property that was offered for sale as of the lien date but did not sell, including considering and weighing the amount of time for which, and manner in which, the property was offered for sale; and

if submitted, other evidence that is relevant to determining the fair market value of the property.

In reviewing a decision described in Subsection (1), the commission shall adjust property valuations to reflect a value equalized with the assessed value of other comparable properties if:

the issue of equalization of property values is raised; and

the commission determines that the property that is the subject of the appeal deviates in value plus or minus 5% from the assessed value of comparable properties.

The commission shall decide all appeals taken pursuant to this section not later than March 1 of the following year for real property and within 90 days for personal property, and shall report its decision, order, or assessment to the county auditor, who shall make all changes necessary to comply with the decision, order, or assessment.

Notes of Decisions

Cited in 7 cases, 1994–2015 · leading case: Mountain Ranch Estates v. Utah State Tax Comm'n, 2004 UT 86 (Utah 2004).

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Mountain Ranch Estates v. Utah State Tax Comm'n, 2004 UT 86 (Utah 2004). · cites it 56× “Utah Code Ann. § 59-2-1006 (4) (2000). We will affirm the Commission’s factual findings, which here center on the similarities and differences between Mountain Ranch and Glenwild, if they are supported by substantial evidence.”

Kimball Condos. Owners Ass'n v. Cnty. Bd. of Equalization of Salt Lake Cnty., 943 P.2d 642 (Utah 1997). · cites it 10× “In short, we hold that the Tax Commission properly allowed the Salt Lake County Assessor to file an appeal under Utah Code Ann. § 59-2-1006 . We now address the Tax Commission’s decisions respecting the assessments on the Association’s units for all three years (1990, 1991, and…”

Decker Lake Ventures, LLC v. Utah State Tax Comm'n, 2015 UT 66 (Utah 2015). · cites it 7× “It did so under Utah Code section 59-2-1006, asserting that the assessed valuation of its property deviated "plus or minus 5% from the assessed value of comparable properties.”

Blaine Hudson Printing v. Utah State Tax Comm'n, 870 P.2d 291 (Utah Ct. App. 1994). · cites it 4× “In the case of the Board of Equalization, an appeal lies with the Tax Commission, see Utah Code Ann. § 59-2-1006 (1) (1992), with judicial review then available.”

Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 2005 UT 16 (Utah 2005). · cites it 5× “Id, § 59-2-1006(1). In reviewing that decision, the commission may consider the minutes of the proceedings before the board, as well as documentary evidence and the transcripts of any testimony presented in those proceedings.”

Cnty. Bd. of Equalization v. Tax Comm'n ex rel. Schneiter Enter., Ltd., 899 P.2d 1228 (Utah 1995). · cites it 2× “Utah Code Ann. § 59-2-1006 (3). In its review, the Commission may “admit additional evidence!,] issue orders that it considers to be just and proper^] and make any correction or change in the assessment or order of the .”

Alliant Techsystem, Inc. v. Tax Comm'n, 80 P.3d 582 (Utah Ct. App. 2003). · cites it 2× “Utah Code Ann. § 59-2-1006 (1) (2002) provides, in part, that any person dissatisfied with a Board’s decision “may appeal that decision to the commission by filing a notice of appeal .”

— Utah Code § 59-2-1006(1) — 2 cases

Kimball Condos. Owners Ass'n v. Cnty. Bd. of Equalization of Salt Lake Cnty., 943 P.2d 642 (Utah 1997). “In short, we hold that the Tax Commission properly allowed the Salt Lake County Assessor to file an appeal under Utah Code Ann. § 59-2-1006 . We now address the Tax Commission’s decisions respecting the assessments on the Association’s units for all three years (1990, 1991, and…”

Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 2005 UT 16 (Utah 2005). “Id, § 59-2-1006(1). In reviewing that decision, the commission may consider the minutes of the proceedings before the board, as well as documentary evidence and the transcripts of any testimony presented in those proceedings.”

— Utah Code § 59-2-1006(2)(b) — 1 case

— Utah Code § 59-2-1006(3)(a) — 1 case

— Utah Code § 59-2-1006(4) — 2 cases

Mountain Ranch Estates v. Utah State Tax Comm'n, 2004 UT 86 (Utah 2004). “Utah Code Ann. § 59-2-1006 (4) (2000). We will affirm the Commission’s factual findings, which here center on the similarities and differences between Mountain Ranch and Glenwild, if they are supported by substantial evidence.”

— Utah Code § 59-2-1006(5) — 1 case

Decker Lake Ventures, LLC v. Utah State Tax Comm'n, 2015 UT 66 (Utah 2015). “It did so under Utah Code section 59-2-1006, asserting that the assessed valuation of its property deviated "plus or minus 5% from the assessed value of comparable properties.”

— Utah Code § 59-2-1006(5)(b) — 1 case

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