Property valuation appeal applications for Millard County will be accepted online from July 31 through September 15. The Board of Equalization (BOE) reminds property owners that the deadline for these applications is September 15, or 45 days from the date valuation notices were mailed, whichever is later.
When filing an appeal, owners are appealing the assessed value and associated tax encumbrance rather than the property tax or tax rate itself. To be successful, applicants should determine if the property could be sold for the assessed value; if the answer is no, an appeal may be filed.
According to Millard County, Utah state law requires the assessor's office to appraise all real property at fair market value. This value represents what a property would exchange hands for between a willing seller and a willing buyer with reasonable knowledge of relevant facts.
Applications must include an estimated opinion of value and documentation explaining how that value was determined. While an appraisal is considered good evidence, it is not required. Other examples of successful documentation include:
At least three comparable properties similar to the home that sold within 2025.
Purchase or refinance records from 2025, including closing or settlement statements.
An appraisal performed on the property with an effective date within 2025.
A written statement regarding a factual error.
Photographs showing poor property conditions if the property was assessed in better condition.
Applications submitted without supporting documentation or minimal evidence are likely to be dismissed. Note that short sales, bank-owned, or foreclosure sales must be supported by a valid appraisal report to be considered indicative of fair market sale.
Property owners may review characteristics for accuracy at www.stats.utah.gov or contact the Millard County Assessor's Office during regular business hours. For questions regarding scheduling, the county can be reached at 435.743.5227.
Late applications may be petitioned to the county BOE until March 31 following the due date. The county may consider late appeals in specific instances involving medical emergencies, death of an owner or immediate family member, failure of the county to comply with notice requirements, or extraordinary and unanticipated circumstances. Evidence supporting a valid excuse for late filing must be submitted.
