All appeals must be received by September 15th, 2026.
To submit a Market Value Appeal Application online click here.
To submit a Market Value Appeal Application in-person, use the following forms:
Washington County Board of Equalization Auditor’s Office 1st Floor 111 East Tabernacle St Saint George, Utah 84770 (Google Maps) 435-301-7097 Hours: Monday – Friday, 8:00 am – 5:00 pm
Frequently Asked Questions
- Q. What is the Notice of Property Valuation?
- Q. What is the basis of my Property Valuation?
- Q. Property owners often ask “Why are my taxes so high?”
- Q. Should I go through the appeal process?
- Q. How do I appeal the Market Value of my Property?
- Q. What evidence is required?
- Q. Do I have to come to a hearing?
- Q. How do I schedule a hearing?
- Q. What can I expect at my hearing?
- Q. What is a “Qualified Property”?
- Q. When will I receive a decision by the Board of Equalization?
- Q. What if I disagree with the decision?
- Q. Market vs. Taxable Value
Appealing Your Market Value
- Q. What is the Notice of Property Valuation?
A. The Notice of Property Valuation and Tax Changes is mailed annually to all property owners in Washington County and indicates the current real property market value, estimated taxes, and tax entities’ hearing schedules. (If a tax increase is proposed by a taxing entity, a date and time will be shown.)
This document is extremely important and provides taxpayers with a yearly accounting of their current market value, property classification and instructions for appealing market value to the Board of Equalization.
If you have not received the notice, please contact the Washington County Auditor at 435-301-7220 for a duplicate copy.
- Q. What is the basis of my Property Valuation?
A. All real property in Washington County is appraised by the Assessor’s Office to estimate 100% market value as of January 1st each year. Market value is typically defined as the amount of money a willing buyer would pay to a willing seller. In other words, if you wanted to sell your property what price would you accept?
Foreclosure sales, sales involving special considerations, or sales between relatives are not considered fair market transactions.
- Q. Property owners often ask “Why are my taxes so high?”
A. The tax shown on your Notice of Valuation is a result of many factors; the market value of the property, tax rates set by the taxing entities in the area you live and tax exemptions given to qualified property owners.
Please be aware that the Board of Equalization has no authority to change tax rates.
If your taxes have increased during the past year it may be due to one or more of the following:
- Your valuation may have increased due to an addition, remodel, new construction or the ongoing County equalization program.
- The tax rate for the area you live in may be changing.
- Your property classification may have changed from a primary residence to non-primary residence. (To obtain the necessary forms to change the property classification, click here.)
- Q. Should I go through the appeal process?
A. If you have documentation showing that the market value of your property is lower than the County’s valuation you may have grounds for an appeal.
- Q. How do I appeal the Market Value of my Property?
A. To file an appeal application, you are required to complete an Application for Review of Market Value for each property being appealed. You must provide your estimate of value and include evidence to support that value.
Insufficient or incomplete information on your application will result in your appeal being dismissed.
- Q. What evidence is required?
A. Acceptable evidence includes one or more of the following:
– Comparable sales that occurred within the 12 months prior to January 1 of the current year (attach at least three comparable sales).
– A sale of the subject property within the 12 months prior to January 1 of the current year (attach the closing statement).
– Income documentation for commercial, industrial, or multifamily properties including income and expense statements, rent rolls, vacancy data, capitalization rates, and other relevant financial records for the prior three years.
– Other relevant materials that substantiate the requested change (attach all supporting documentation).
- Q. Do I have to come to a hearing?
A. No, it is not required. However, you must submit your completed application and evidence to substantiate your estimate of value. Your appeal will be presented to a Board of Equalization hearing officer and a decision will be made based on all applicable evidence submitted by you and the County.
- Q. How do I schedule a hearing?
A. Once you have completed and returned the appeal application and your evidence to the Board of Equalization, someone will be contacting you to schedule an appointment.
- Q. What can I expect at my hearing?
A. The hearings are conducted in an informal setting. You will be given the opportunity to present your case and answer any questions that may arise during the hearing.
The hearing officer may be a local independent appraiser. An appraiser from the Assessor’s Office will also be present.
- What is a “Qualified Property”?
A. An appeal must be filed for the current year and evidence must be submitted before a determination will be made as to whether the property is a “qualified” property.
A “Qualified Property” is one that:
- was appealed in the previous year and had its market value lowered,
- was not improved (e.g. renovations/additions) in the previous year.
- the assessed value in the current year is greater than the inflation adjusted value as determined by the County Assessor (AFTER the appeal is filed).
The inflation adjusted value will be considered the most correct value by the county Board of Equalization. The county Assessor bears the burden of proof if they believe the property value is greater than the inflation adjusted value. The taxpayer bears the burden of proof if they believe the property is lower than the inflation adjusted value.
It is important both parties be fully prepared to support their opinion of value, regardless of who carries the burden of proof.
- Q. When will I receive a decision by the Board of Equalization?
A. Your appeal will be processed and the results mailed to you by the Washington County Auditor. If a change was made to your market value, the tax notice you receive will reflect the corrected taxes based on the new valuation.
- Q. What if I disagree with the decision?
A. If you disagree with the decision reached by the Board of Equalization, you may take your appeal to the State Tax Commission. You must fill out an additional application with the Washington County Auditor to initiate a State Appeal. Please refer to your Board of Equalization decision correspondence for instructions.
Additional Property Taxation Information
- Q. Market vs. Taxable Value
A. Property taxes are based upon the market value of your property on January 1st of the current year. Market value is determined by your County Assessor. As the market value of your property increases or decreases, your property tax may also increase or decrease.
Market Value: is the price your property would sell for if it were offered for a reasonable amount of time. This assumes that both the buyer and seller are unrelated, well-informed and under no pressure to buy or sell the property.
Taxable Value: is the value used to calculate taxes due on your property. A primary residence receives a 45% reduction from market value. Each property owner may only have one primary residence. For most other classes of property the taxable value is the same as the market value.
