Emery County officials are preparing for upcoming discussions regarding property tax assessments, with a Board of Equalization meeting scheduled for Aug. 4 to address local valuations. The meeting follows the July 22 deadline for counties to mail preliminary valuation notices to property owners, marking the beginning of the annual dispute window.
Property Valuation Process
The Emery County Board of Equalization is set to convene at 4:30 p.m. on Aug. 4, according to the Emery County Commission schedule. This meeting follows a regular session of the Emery County Commission scheduled for earlier that same day at 3:00 p.m. at the Emery County Courthouse in Castle Dale.
Under Utah state law, property taxes are calculated based on a property's fair market value as of Jan. 1 of each tax year. For locally assessed real property, county assessors must determine this fair market value annually. To facilitate this process, counties utilize computer-assisted mass appraisal systems to determine the market value for every parcel of real property and must issue an initial valuation notice to owners no later than July 22.
The Appeals Process
Property owners who disagree with their assigned assessment have a specific window to seek recourse. According to the Utah State Tax Commission, the deadline to file an appeal with the County Board of Equalization is generally Sept. 15 for each tax year. When filing, owners are required to provide evidence to support their claim for a lower valuation.
Once a property owner has filed a completed appeal and established standing before the County Board of Equalization, the board will issue a written decision. If a property owner is dissatisfied with the board's decision, they have a statutory deadline of 30 days from the date of that decision to appeal the matter to the Utah State Tax Commission.
State Commission Oversight
The Utah State Tax Commission provides several formal pathways for those seeking to contest a decision. If a party wishes to challenge a decision made by the County Board of Equalization, they must file a TC-194 form—a Request for Redetermination of County Board of Equalization Decision—with the County Auditor. This must be completed within 30 days of the county's decision.
Once the appeal is filed, the Tax Commission's Appeals Unit enters the case into a management database. The case then moves to an administrative hearing process, which typically begins with either a Mediation Conference or an Initial Hearing. These proceedings are generally held via video conference unless one of the parties requests an in-person hearing, which are typically held at the Tax Commission's Salt Lake City offices.
Mediation and Settlement
During the administrative hearing process, parties may have different procedural options. If a case is scheduled for a Mediation Conference, parties may opt out to request an Initial Hearing instead. Conversely, if an Initial Hearing has already occurred and a party disagrees with the resulting order, they may request a Formal Hearing.
If all parties agree, they may waive the first steps of the administrative process to move directly to a Formal Hearing. The Tax Commission also encourages continued settlement discussions throughout the process, noting that filing an appeal does not prevent further negotiation. If parties reach an agreement before any formal proceeding occurs, the Commission will generally issue an order approving the stipulated value.
Evidence and Documentation Requirements
To ensure a fair hearing, the Tax Commission requires the timely submission of evidence. When a real property appeal is scheduled for an Initial or Formal Hearing, parties must present evidence regarding the market value of the property as of the Jan. 1 lien date, or evidence concerning equalization from assessments made for the tax year in question.
Strict deadlines apply to these submissions. Evidence must be sent to both the Tax Commission and the County at least ten business days prior to the scheduled hearing. Failure to meet this ten-day requirement may result in the evidence being excluded from the final decision.
Required Documentation
The Utah State Tax Commission provides a wide array of standardized forms to manage these legal disputes. These include the TC-102 for agreements to mediate confidentiality and the TC-103 for requesting a hearing before the Commission. For those seeking to settle a dispute, the TC-104 and TC-104B forms handle stipulations and orders of approval.
Other administrative tools include the TC-105, which is a petition to withdraw an appeal and order of dismissal, and the TC-194, the aforementioned request for redetermination. The Commission also provides forms for expedited hearings (TC-739), declarations of representative (TC-738), and petitions for declaratory orders (TC-737).
Meeting Schedule and Location
The Emery County Commission continues to hold regular meetings at the Emery County Administration Building located at 75 E Main Street in Castle Dale. The 2026 meeting schedule includes regular sessions on the first, third, seventh, and sixteenth of each month, with some months requiring special sessions or public hearings for specific administrative needs.
