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.

Appeals 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, 2022.

Appeals can be made online, following the steps below:



  1. Download and fill out a 2022 REQUEST FOR REVIEW – LOCALLY ASSESSED REAL PROPERTY (PDF)
  2. Please combine ALL appeal documents together at the same time into a single PDF before uploading to the form below. 
  3. Taxpayers who wish to designate a third-party for representation need to complete a USTC FORM TC-737 and submit it with appeal documentation. No other form for third-party designation will be accepted.

If you do not wish to submit your appeal electronically, you can download the application form.


Please submit evidence to support an appeal. All appeals without supporting documentation will be dismissed.


Mail appeals to:


Summit County BOE
PO Box 128
Coalville, UT 84017

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

Questions? Contact Us:
Phone: 435-336-3027
Email: boe@summitcounty.org
Fax: 435-608-4394