Park City Property Tax Appeal Services

I analyze your assessment against true market conditions, not generic county models. This includes:

• Neighborhood-specific pricing behavior.
• Recent off-market and MLS-only sales data.
• Property-specific attributes that counties routinely misprice.
• Adjustments for market shifts, location nuances, and functional factors.

I leverage advanced analytics and AI-assisted valuation models to identify systemic over-assessment patterns and isolate defensible reduction opportunities—especially critical in a non-disclosure environment.

I prepare and submit a fully supported appeal, including:

• Market-based evidence.
• Professional valuation logic.
• Clear narrative justification aligned with Board of Equalization standards.

When necessary, I engage directly with the county to defend the valuation position and push for a fair outcome.

Each year, Summit County sends property owners a “Notice of Valuation and Tax Changes.”

This notice reflects the county’s opinion of your property’s market value as of January 1 of the tax year—not necessarily what your property would realistically sell for.

Most homeowners stop here. That’s a mistake.

An appeal must be based on one or more recognized legal grounds, including:

• A recent purchase (within one year of January 1).
• A professional appraisal with a qualifying effective date.
• Comparable sales within the required timeframe.
• Factual errors in the county’s data.
• Income or cost approach errors (commercial properties).

Opinion alone is not sufficient.

Evidence must meet a minimum threshold or the appeal is dismissed before it ever reaches a hearing.

A complete appeal submission must include:

• A signed Request for Appeal.
• Required authorization and disclosure forms.
• Supporting evidence that meets county standards.

If anything is missing—or the evidence is deemed insufficient—the Auditor’s Office can dismiss the appeal outright.

This is where many DIY appeals fail.

The county reviews submissions for completeness and compliance.

Outcomes at this stage include:

• Dismissal (missed deadlines, weak evidence, or non-compliance).
• Deficiency notice (opportunity to correct issues).
• Approval to proceed to valuation review.

Knowing how to clear this gate is critical.

If the appeal proceeds, the County Assessor evaluates the valuation evidence.

At this stage, one of three things happens:

• The assessor agrees and offers a stipulated reduction.
• Negotiations occur to reach a settlement.
• The appeal proceeds to a formal BOE hearing.

Most successful outcomes occur before a hearing—when the evidence is strong and professionally presented.

If no agreement is reached:

• A Hearing Officer reviews evidence from both sides.
• A recommendation is made to the Board of Equalization.
• A formal decision is issued.

This process is procedural, structured, and adversarial. Preparation matters.

After the BOE decision:

• Either party has 30 days to appeal to the Utah State Tax Commission.
• If no appeal is filed, the decision becomes final.

At this point, the window closes for that tax year.