Salt Lake County Assessment Appeals: After the September 15 Deadline

Salt Lake County's ordinary 2026 valuation-appeal deadline has passed. See the county's conditional late-appeal guidelines and official filing sources.

Photo by Dennis Zhang / Unsplash

Update, October 4, 2026: Salt Lake County lists September 15 as its general ordinary 2026 valuation-appeal date and March 31, 2027 as the outer date for a conditional late application. Its Tax Administration process page also says the ordinary deadline is 45 days after notice mailing or September 15, whichever is longer, while the county’s 2026 late guidelines describe submissions after September 15 as late. If your notice was mailed later, ask the County Auditor to confirm your filing status. The Board must accept an application treated as late before reviewing its valuation evidence. A higher tax bill alone is not among the county’s listed late-filing reasons.

Salt Lake County opened 2026 property valuation appeals on August 1 and listed September 15, 2026 as the ordinary Board of Equalization filing deadline. That date has passed. A valuation appeal addresses the property's market value; it does not directly challenge a tax rate or levy. The county publishes a separate, conditional late-appeal process described below.

For the ordinary 2026 appeal period, Salt Lake County listed four methods: online, email, mail, and in person. Its current filing instructions describe the form and evidence required for each.

Online, through the Clerk of the Board's appeal portal, which accepts appeal forms and supporting evidence electronically.
By email, sending the appeal form and evidence to propertytaxappeals@saltlakecounty.gov.
By mail, using the county's appeal form. The county says the form must be downloaded and opened in Acrobat Reader to fill in and sign.
In person at the Clerk of the Board of Equalization and Auditor's Office, 2001 South State Street, Suite N3-300, Salt Lake City. The county also describes a secure appeal drop box in the lobby of the North building.

The county's appeal page lists the Auditor's Office at 385-468-7200 and propertytaxappeals@saltlakecounty.gov, Monday through Friday, 8:00 a.m. to 5:00 p.m.

What an appeal covers

The county's page says an appeal addresses the total market value for the current year. Its timeline shows owners receiving the Notice of Valuation and Tax Change in late July.

Late appeals

The county’s 2026 late guidelines describe applications delivered, postmarked, or submitted online after September 15 as late. Its separate Tax Administration process page also describes a notice-relative ordinary deadline, so a later-mailed notice requires confirmation with the County Auditor. For an application the county treats as late, the published outer date is March 31, 2027 and Board acceptance is required before valuation review. The county guidelines list specific circumstances: a qualifying medical emergency or death with no co-owner able to file; a county notice failure under Utah Code § 59-2-919; a factual error in the county property record; or extraordinary, unanticipated circumstances during the filing period with no co-owner able to file. A factual-error petition is limited to correcting that error and the resulting valuation change. The county decides whether a late petition meets its criteria. These are the county published categories, not a determination that any particular homeowner qualifies.

What FairPath does

FairPath helps homeowners organize the public assessment information and the comparison or condition evidence actually available for their property; source depth and packet capabilities vary by county and property. The homeowner decides whether to file, files through the official process, and attends any hearing. FairPath does not file, represent the homeowner, or guarantee acceptance, a reduction, savings, or another outcome.

FairPath's Salt Lake County guide collects the official sources for this jurisdiction and starts with the property address.