At 3,827, Summit County property owners filed more appeals with the county auditor in 2023 than ever before—up 132% over 2022.
“We had a record number of appeals this year and had a hard time getting to them,” County Manager Shayne Scott said. “Cindy and her office did a wonderful job.”
County Auditor Cindy Keyes' office secured two extensions from the Utah State Tax Commission and temporarily hired an extra hand.
The auditor’s usual deadline would have been Sept. 15, 2023. The Summit County Council approved the final batch of decisions July 31 of this year.
When the dust cleared, the county’s overall taxable value fell about $1.9 billion from what it was assessed at. The final assessed value, $48.4 billion, still represents a 40% increase over 2022.
Appeals can be handled in two ways: directly through the auditor’s office, or taxpayers can request a hearing with an independent third party.
This year the auditor’s office processed 3,656 appeals on its own, and 42.5%—1,555—received a market value adjustment up or down.
Four hundred forty-two appeals went to a hearing. Thirty percent of those resulted in a market value change, but hearing officers upheld the county’s assessment twice as often.
Commercial real estate, condominiums and Snyderville Basin properties saw the largest increase in appeals in 2023.
Appeals across all regions and property types resulted in the county’s overall property value decreasing by about $800,000,000 from $62.6 billion to $61.8 billion.
The county’s taxable value decreased more than twice as much as property value. The difference stems from the 45% discount primary residents get on their home’s taxes, among other tax exemptions.
The changes come after a few difficult years of property value increases for some property owners. Summit County Assessor Stephanie Poll has said the office was behind on its valuations before she got the job.
Scott believes the most difficult days have passed.
Just as the county wrapped up last year’s appeals this summer, the 2024 property values got mailed out.
“I think the values have gone up, but they haven't gone up in any of the drastic ways they've gone up the last two years,” Scott said. “So we're hoping there was a course correction there that we're going to be able to take advantage of this year.”
Residents will have already paid last year’s tax bill, which was due in November. But, Scott says the county reimburses anyone who won their 2023 appeal after having paid.
