Utah State law sets the deadline to appeal real property value at September 15th. There are a few special circumstances where we can accept an appeal after that deadline, with an absolute deadline of March 31st of the following year.
We are allowed to accept a late appeal if any of the following circumstances apply:
- The property owner, or an immediate family member, died, and no co-owner of the property was capable of filing an appeal.
- The property owner, or an immediate family member, had a medical emergency, and no co-owner of the property was capable of filing an appeal.
- Extraordinary and unanticipated circumstances occurred during the appeal period, and no co-owner of the property was capable of filing an appeal. Note that these circumstances must be of a similar magnitude to death or medical emergency. For example, a natural disaster may qualify, while “I was busier this year than I anticipated” would not.
- There is a factual error pertaining to the property in the county records.
If any of these circumstances apply, you may file a petition for your appeal to be accepted after the September 15th deadline. Note that, in all cases, the late appeal must be received by the Clerk/Auditor no later than March 31st. Your late appeal must still include all of the supporting documentation as a regular appeal.
Once we receive your late appeal, we will determine whether or not your appeal qualifies for acceptance as a late appeal. If it does not qualify for the year you are appealing, we will automatically consider it an appeal for the following tax year.