2026 BOE Request for Appeal

2026 Request for Appeal - Locally Assessed Real Property
THE APPEAL DEADLINE IS SEPTEMBER 15, 2026
EMAIL: cadams@morgancountyutah.gov (preferred method) PHONE: 801-845-4042 PO Box 886, 48 W Young St, UT 84050
IMPORTANT INSTRUCTIONS - READ BEFORE BEGINNING
PROPERTY OWNERS WHO WISH TO APPEAL THE MARKET VALUE SHOWN ON THE “NOTICE OF PROPERTY VALUATION AND TAX CHANGES”

FILING PERIOD: An appeal must be filed August 1 through September 15, or within 45 days after the Notice of Property Valuation is mailed.

COMPLETE FILING REQUIRED: Submit a separate appeal for each parcel. The form must be completed and signed, and all required evidence must be uploaded with the initial filing. Evidence must support the property’s value as of January 1 of the tax year under appeal. Appeals without sufficient evidence may be dismissed. The Assessor’s valuation is presumed correct except as provided in Utah Code Section 59-2-109; the applicant must show substantial error and provide sound evidence supporting an alternative value.

DECISION PROCESS AND VALUE STANDARD: A Hearing Officer will make a recommendation from the written evidence and any hearing testimony. The Board of Equalization may raise, lower, or maintain the value and cannot adjust prior-year values through a current-year appeal. A Notice of Final Decision will explain further appeal rights. “Fair market value” is the amount at which property would change hands between a willing buyer and seller, neither being under compulsion, under Utah Code Section 59-2-102(13). If the property is qualified property, you may request the inflation-adjusted value from the Clerk of the Board under Section 59-2-1004(2)(b)(ii). Section 59-2-109 governs the burden of proof.

PAYMENT OF TAXES: Taxes remain due as shown on the Tax Notice. If no appeal decision has been received by the due date, pay the tax as billed to avoid penalties and interest. Refunds are issued only after a final, unappealable decision to the taxpayer who paid the taxes. If the property is sold or transferred, the person entitled to the refund must contact the Board of Equalization within 10 calendar days after the decision and provide a statement of entitlement, the recipient’s name, and the mailing address where the refund should be sent.

SUBMISSION: Use this online form to submit one complete copy. For questions or an alternative filing method, contact cadams@morgancountyutah.gov (preferred), 801-845-4042, or Morgan County Clerk/Auditor’s Office, PO Box 886, 48 W Young St, Morgan, UT 84050.
OWNER/TAXPAYER INFORMATION
PARCEL NUMBER (SEE NOTICE)
OWNER/TAXPAYER

First NameLast Name
PROPERTY LOCATION (ADDRESS)

Street Address

Street Address Line 2

CityState / Province

Postal / Zip Code
MAILING ADDRESS (If different than above)

Street Address

Street Address Line 2

CityState / Province

Postal / Zip Code
DAYTIME PHONE NUMBER
Format: (000) 000-0000.
EMAIL ADDRESS (Check junk folders for correspondence from BOE.)
example@example.com
REPRESENTATIVE INFORMATION*
Is the property owner represented by someone else?
REPRESENTATIVE NAME

First NameLast Name
MAILING ADDRESS

Street Address

Street Address Line 2

CityState / Province

Postal / Zip Code
MAILING CITY, STATE & ZIP CODE

Street Address

Street Address Line 2

CityState / Province

Postal / Zip Code
DAYTIME PHONE NUMBER
Format: (000) 000-0000.
EMAIL ADDRESS (Check junk folders for correspondence from BOE)
example@example.com
* Representative may complete this form if he or she has a letter of authorization from the owner. Letter of authorization must include parcel number, property address and tax year.
Upload the property owner's signed letter of authorization

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MARKET VALUE (AS SHOWN ON NOTICE) $
APPLICANT(S) OPINION OF FAIR MARKET VALUE $
BASIS FOR APPEAL AND REQUIRED DOCUMENTATION
Property type
RESIDENTIAL DOCUMENTATION REQUIRED
Upload all residential supporting documents required for the selected basis of appeal

Attach evidence for every selected basis: A - closing statement, disclosure/settlement statement, or HUD-1; include the full appraisal if one was completed for the sale. B - full appraisal, including the signature page. C - comparable-sales details such as style, quality, size, age, location, and land area; listing full print format is preferred; provide at least 3 and up to 5. D - complete explanation and supporting evidence of a significant physical factual error. E - cost-approach evidence with supported land value; generally least persuasive except for recently constructed property.
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COMMERCIAL DOCUMENTATION REQUIRED
Upload all commercial supporting documents required for the selected basis of appeal, including any required confidentiality affidavit

Attach evidence for every selected basis: A - closing statement, disclosure/settlement statement, or HUD-1; include the full appraisal if one was completed for the sale. B - full appraisal, including the signature page. C - comparable-sales details such as style, quality, size, age, location, and land area; listing full print format is preferred; provide at least 3 and up to 5. D - complete explanation and supporting evidence of a significant physical factual error. E - for the income approach, upload the prior-year rent roll, vacancy-rate evidence, prior-year income and expense statement, and capitalization-rate support; owner-occupied properties may use supported comparable-property data. For the cost approach, include cost evidence and supported land value. A completed confidentiality affidavit is required for commercial properties and is available at https://www.morgancountyutah.gov/copy-of-board-of-equalization.
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Please select your hearing preference: If a hearing option is not selected the appeal will be treated as a waiver.

WAIVER -- I hereby agree to waive my right to an appearance before the Morgan County Board of Equalization. I understand that I will not be penalized in any manner for not appearing and my appeal will be reviewed by a third party Hearing Officer in an expedited manner with my initial evidence filed. Evidence will be reviewed, and appeal decided based on the written evidence contained in the case file. I have the right to review all evidence on file with the Clerk of the Board regarding my appeal. If I am not satisfied, I understand that I retain the right to appeal to the Utah State Tax Commission.
SIGN YOUR APPEAL

ELECTRONIC FILING AND CONSENT: If I submit this appeal and supporting documents electronically, I consent to their electronic submission and acknowledge that the submission constitutes filing with the Morgan County Board of Equalization. I certify that all information and documents submitted electronically are true, correct, and complete. Electronic submission does not change the statutory filing deadline or the requirement to provide all required evidence. By signing below, I certify that all statements and attachments are true, correct, and complete, and that I have read all instructions in this form.
Signature of Property Owner
Date

MonthDayYear
2 digit month, 2 digit day, 4 digit yearDate
Printed Name

First NameLast Name
Signature of agent or tax representative. Must include letter of authorization signed by property owner if owner does not sign appeal form.
Should be Empty:

2026 Request for Appeal - Locally Assessed Real Property

IMPORTANT INSTRUCTIONS - READ BEFORE BEGINNING

OWNER/TAXPAYER INFORMATION

REPRESENTATIVE INFORMATION*

BASIS FOR APPEAL AND REQUIRED DOCUMENTATION

SIGN YOUR APPEAL