Summit County property owners have until Sept. 15 to file valuation appeals

A Summit County property valuation notice outlines a property’s assessed value, estimated taxes and eligibility for exemptions. Property owners have until Sept. 15 to file an appeal. Photo: Summit County

SUMMIT COUNTY, Utah — Summit County property owners have until Sept. 15 to review their annual property valuation notices, appeal an assessed value or apply for a primary residence exemption.

The Summit County Auditor’s Office mailed the 2026 Notice of Property Valuation and Tax Changes statements last week, according to the county. The notices show the county assessor’s estimate of each property’s market and taxable value.

The document is not a property tax bill. Tax bills are expected to be mailed by Oct. 25, according to the Summit County Treasurer’s Office.

Property owners are encouraged to check whether the listed property characteristics are accurate, whether the valuation reflects market conditions and whether any eligible exemptions have been applied.

Those who believe the assessed market value is too high may file an appeal with the Summit County Board of Equalization by Sept. 15. Appeals must include the owner’s estimate of the property’s fair market value as of Jan. 1, 2026, along with evidence supporting that value.

The assessor’s valuation is presumed correct under state law, and the property owner is responsible for providing evidence of a substantial error. Supporting material may include a recent purchase price, an independent appraisal, or sales information for comparable properties. A separate appeal is required for each parcel.

The Board of Equalization may lower, raise, or leave the assessed value unchanged after reviewing the evidence. Property owners who have not received a decision before taxes are due should still pay the amount billed to avoid penalties and interest, according to the county’s appeal instructions.

Residents should also confirm that qualifying homes receive Utah’s primary residential exemption. The exemption removes 45% of a primary residence’s fair market value from taxation, meaning property taxes are generally calculated using 55% of the home’s market value. It applies to the residence and up to one acre of land.

Second homes, vacation properties, and homes used for transient lodging generally do not qualify. The exemption is typically limited to one primary residence per household, although qualifying rental homes may receive the exemption when occupied as a tenant’s primary residence.

The Sept. 15 deadline applies to both 2026 market-value appeals and Summit County primary residence exemption applications.

Property valuation information is available through the Summit County Assessor’s Office at summitcountyassessor.org.