Grand County Property Valuation Appeal

2025 Grand County Property Valuation Appeal
125 E. Center St.
Moab, UT 84532
Phone: 435-259-1321
Your finished appeal will be sent to:
gwoytek@grandcountyutah.gov
csantana@grandcountyutah.gov
FILING DEADLINE:

SEPTEMBER 15, 2025, 11:59 PM MDT
Owner And Property Information
Owner Name*

First NameLast Name
Parcel Identification Number*
Property Address*

Street Address

Street Address Line 2

CityState

Zip Code
Owner Mailing Address

Same As Property Address
Owner Mailing Address*

Street Address

Street Address Line 2

CityState

Zip Code
** Including your phone number or email address is optional, but it can help the county contact you more efficiently regarding your appeal.

** You will also receive a copy of your completed appeal only if you include your email address.
Owner Primary Phone Number
Please enter a valid phone number.
Owner Secondary Phone Number
Please enter a valid phone number.
Owner Email Address
Owner Secondary Email Address
Property Description / Type
Property Market Value As Shown On Notice*
Appellant's Opinion Of Property Market Value*
Property Description / Type*

Single-Family Residential Detached
A standalone home designed for one household, typically surrounded by its own land without shared walls.Single-Family Residential Attached
A single-family home that shares at least one wall with another residence, such as townhouses or condominium.2-4 Family Residential
A small residential property containing two to four separate units, often serving as rental housing or multi-generational living spaces.Commercial/Industrial
Properties used for business activities, manufacturing, or industrial purposes, including offices, warehouses, factories, and apartment buildings with five or more units.Vacant Residential Land
Undeveloped land designated for future residential use, often located in residential areas.Vacant Commercial/Industrial Land
Unimproved land intended for commercial or industrial development, such as retail centers or industrial parks.Agricultural
Land primarily used for farming, ranching, or agricultural production, such as crops, pasture, or livestock. May include related structures like barns or sheds.Recreational
Land used mainly for outdoor leisure activities such as hunting, fishing, or camping. May include minimal improvements, such as cabins or small shelters.Other (select to explain)
Basis For Appeal

Please select the applicable category and provide supporting documentation. Appeals without sufficient supporting information will be dismissed.
Relevant Reading:
[ Utah Code Section 59-2-1004. & Tax Commission Rule R884-24P-66. ]
Basis For Appeal*

Recent purchase of property
The value is based on an arm’s-length sale—an exchange between unrelated parties, neither under pressure—completed within 12 months before or 6 months after January 1, 2025.Recent sales of comparable properties
Values derived from arm’s-length transactions of similar properties sold within 12 months before or 6 months after January 1, 2025, reflecting independent market conditions.Recent appraisal of property
A professional fee appraisal conducted within 12 months of January 1, 2025 that provides an unbiased market value estimate for the property.Income approach
The valuation is based on the capitalized market rent, converting expected rental income into a present property value grounded in realistic market conditions.Misclassification / Factual error
An appeal predicated on inaccuracies in the property’s assessment data, as defined by the standards in Tax Commission Rule R884-24P-66.Assessment equity
Property assessed more than 5% higher or lower than comparable properties, warranting adjustment to ensure equalized value under state law.Cost to construct
The property’s worth is determined by calculating its depreciated construction cost plus the land value—essentially an estimate of replacement cost adjusted for wear and tear.Natural disaster
Adjusts value for property damage due to natural disasters, following the specific criteria outlined in Utah Code 59-2-1004.5.Access interruption
Considers value changes when property access has been disrupted, in accordance with the guidelines set forth in Utah Code 59-2-1004.6.Qualified Real Property (Prior Year Appeal)
Property with a successful appeal last year, now assessed above its inflation-adjusted value, without major improvements, zoning, or legal changes since January 1 of the prior year. Read more here: Utah Code Section 59-2-1004. Only applies to property that had a value reduction in the prior tax year due to an appeal.Other (select to explain)
Supporting Documents

Appeals without sufficient supporting information will be dismissed.
**Please attach a copy of your valuation notice received by the county.
Upload Supporting Documents*

**Only the following file types are accepted: csv, doc, docx, jpg, jpeg, odt, pdf, png, txt, xls, xlsx
Cancelof
Taxpayer's Rights
125 E. Center St.
Moab, UT 84532
Phone: 435-259-1321
Taxpayer's Rights (if applicable to your appeal)

Waive in-person appearance
I do not wish to appear before the county Board Of Equalization. I wish to have the Board's decision based on consideration of the information submitted. If I am not satisfied, I understand that I retain the right to appeal to the Utah State Tax Commission.I wish to appear in person before the County Board of Equalization.
I am requesting that an in-person hearing be scheduled. I understand that if I am not satisfied with the Board’s decision, I retain the right to appeal to the Utah State Tax Commission.Acknowledge Burden of proof for Qualified Real Property
I understand that if this appeal involves a Qualified Real Property, the inflation adjusted value may alter the burden of proof. Please contact the county (see above for the property county's contact information) for more information on burden of proof (see below), or process to obtain inflation adjusted value.
Burden Of Proof
At the County BOE hearing, if the property is not a Qualifed Real Property, the taxpayer carries the burden of proof, unless the county assessor asserts a greater fair market value than the original assessed value. In that instance, the county assessor carries the burden of proof, and the original assessed value will lose the presumption of correctness. If both parties argue against the original assessed value, both parties carry the burden of proof.

If the property is a Qualified Real Property, the burden of proof lies with the county assessor if they assert a fair market value equal to or greater than the inflation adjusted value, which is presumed to equal fair market value. If the taxpayer asserts a lower fair market value than the inflation adjusted value, the burden of proof lies with the taxpayer. If both parties argue against the inflation adjusted value, both parties carry the burden of proof.
Certification And Signature

By signing this document, I certify that all statements here and before the Board are true, complete, and correct to the best of my knowledge. I understand that all information submitted to the Board, and the decision of the Board, are public record. If the Board is unable to make a decision prior to November 30th, I am still responsible to pay all the taxes due to avoid penalties and interest. If a refund is necessary it will include interest starting January 1st.
Owner/Representative Signature*

Clear
Date Signed*

MonthDayYear
Date
Owner/Representative Printed Name*

First NameLast Name
Authorization Attached

Authorization attached (If signature is from someone other than the owner)
Representative Information

**USE THE FOLLOWING ONLY IF SOMEONE OTHER THAN THE PROPERTY OWNER WILL APPEAR BEFORE THE BOARD AND/OR SIGN AND FILE THE APPEAL.**
Representative Name

First NameLast Name
Representative Address

Street Address

Street Address Line 2

CityState / Province

Postal / Zip Code
Representative Email
Representative Phone Number
Please enter a valid phone number.
Owner Authorization Signature

Clear
Being the owner of the real property referenced by the parcel number above, I authorize the person named on this document, the authority to file an appeal with the Board Of Equalization and represent me in matters concerning the valuation and taxation of said property. I further authorize this representative to appear as a witness at any informal or formal hearing of the Board and testify as to the valuation of said property and as to the accuracy of any factual documentation submitted on my behalf.
Date Signed

MonthDayYear
Date
Should be Empty:

2025 Grand County Property Valuation Appeal

FILING DEADLINE:

SEPTEMBER 15, 2025, 11:59 PM MDT

Owner And Property Information

Property Description / Type

Basis For Appeal

Supporting Documents

Taxpayer's Rights

Burden Of Proof

Certification And Signature

Representative Information