Hours & Contact
COVID-19 Impact on Board of Equalization and Property Values
Please refer to the following release regarding property valuation after COVID-19: Property Valuation Release
What We Do
The Auditor’s Office is the accounting office for Iron County. Paying all county bills, collecting funds (exclusive of taxes) owed to the county and preparing the payrolls for all Iron County employees. Iron County’s annual budget is prepared by the Auditor, who consults with and advises other county officials during each year.
Acceptance of applications from organizations for exemption from taxation for religious, charitable and educational purposes. These must be submitted prior to March 1 of each year.
Processing and implementation of applications for tax relief and exemption for senior citizens, disabled persons and the blind. These must be filed prior to September 1 of each year.
Mailing of yearly Notice of Property Valuation and Tax to each property owner which provide information as to the current market value of real estate and improvements. In conjunction with this, the yearly Board of Equalization accepts and hears appeals from citizens in regard to values is coordinated by the Auditor’s Office. This process takes place from late July through September.
These appeals must be filed by September 15th each year, unless otherwise stated on the Valuation Notices.
If you are aware of fraud, abuse, or noncompliance and would like to report it you can either call Dan Jessen, the Iron County Auditor, at 435-477-8331, or report on the Utah State Auditor website. You may remain anonymous if desired.
Frequently Asked Questions (FAQs) for Qualified Real Property Owners
Note: It is important both parties come fully prepared to argue their opinion of value, regardless of who carries the burden of proof. The county BOE will be free to consider all evidence available to them, even if the inflation adjusted value is presumed most correct. The party arguing against the inflation adjusted value may be subject to greater scrutiny by the county BOE.
A qualified real property is real property subject to appeal in the current year and: 1. Was appealed in the previous year and had its value lowered; and 2. Was NOT improved (e.g. renovations, additions) in the previous year.
The county Auditor will ask the county Assessor to determine the “inflation adjusted value”. Depending on what value is asserted by either the taxpayer or the county Assessor, the burden of proof may change.
The county Assessor will look at the “median property value change” for real property in the same class and market area as your property (e.g. if the property is a residence, it may be the other homes in your neighborhood or town). This is a percentage that will be applied to the “final assessed value” to arrive at the inflation adjusted value.
This is the amount your value was lowered to in last year’s appeal. So, the median property value change (for your class of property in your market area) plus the final assessed value is the inflation adjusted value.
The inflation adjusted value will be considered the most correct value by the county Board of Equalization (BOE), and the county Assessor must prove their assertion of fair market value if they believe the property is equal to or greater than the inflation adjusted value.
Then you carry the burden of proof. The onus shifts back to you to prove your lower value is the fair market value.
NO. In a valuation appeal, both parties are arguing an opinion of value. Even if the inflation adjusted value is presumed most correct, the county BOE may agree with the county Assessor, or determine a third value based on evidence presented by both parties.
The burden of proof functions normally. You carry the burden of proof unless the county Assessor asserts a value higher than the one they originally assessed.
As well as the county, you may contact Alex at the Property Tax Division at the Utah State Tax Commission at (801) 297-3631.