Board of Equalization


The County Auditor is designated as the Clerk for the Board of Equalization. As such they are responsible for setting appointments and accepting information from taxpayers interested in appealing taxable values with a hearing officer. They are also responsible for communicating any appeals with the State Tax Commission.

Appeal will be accepted regarding the market value of your property only. Appeals will not be accepted regarding tax rate or dollar amount.

Appeals must be made prior to 5:00 pm MDT September 15, 2021.

*** Please note the press release regarding the COVID-19 pandemic. This pandemic will not be affecting values for the 2020 tax year. Please see attached press release (PDF)

Appeals can be made online:

- BOE Appeal
- Primary Residential Exemption

If you do not wish to submit your appeal electronically, you can download the application form. Please submit evidence to support an appeal, all appeal’s without supporting documentation will be dismissed.

Mail appeals to:

Summit County BOE

PO Box 128

Coalville, UT 84017

Phone: 435-336-3027

Fax: 435-608-4394 Email:

After a review of the evidence you will be contacted and, if necessary, an appointment will be made with the Board of Equalization. Appointments must be made, please no walk-ins. This year due to the COVID-19 pandemic all hearings will be conducted remotely to help control the spread.