Purchasing Resources for Utah Law

Property Assessors Offices - Utah Laws and Regulations

Learn about the laws and regulations governing property assessors offices in Utah
By Emmet McMahan Utah property assessors offices laws and regulations deal with the property taxes that derive from the estimated value of real property. Property assessors in the United States routinely assess property according to the fair market standard, although there are other standards, such as the distressed value and the foreclosure value. All federally regulated institutions must perform property appraisals with a licensed appraiser and Utah generally requires licensed appraisers for all appraisals. Utah property laws also specify the conditions under which a property owner may qualify for a homestead exemption or other property tax exemption.
 

You can find Utah property assessor laws in a variety of locations. These sources may be classified according to the types of laws they cover and include the three following categories:

1. The Utah state government. These sources provide laws and other information on Utah property assessments that apply to the entire state.
2. County and municipal governments in Utah. Each jurisdiction has its own procedures for implementing laws on property assessments.
3. Law firms that practice property law. Law firms in Utah frequently offer information for resolving disputes on property taxes.
   

Examine the laws that control property values in Utah

The state government of Utah will have specific laws for property tax assessors. Private organizations also provide summaries and general information on property tax assessor laws in Utah.
Try: The Utah State Legislature covers the assessment of property in Utah with Title 59 of the Utah Code. State of Utah Property Tax Division offers guidelines on personal property assessment in Utah.

Study the procedures for accessing Utah property values in a particular jurisdiction

Local governments have specific procedures for property assessments and also may offer a Utah property tax search. A complete list of Utah property tax records may also be available.
Try: The Davis County Government offers the specific statutory responsibilities of property assessors under Utah law. The Board of Equalization for Duchesne County provides the regulations for performing property assessment in that county.

Review laws on property assessors in Utah from private organizations

Private organizations in Utah frequently lobby to reform laws on property assessments. They also may write articles on specific issues regarding property taxes in Utah.
Try: FairTax.org provides an overview of changes in Utah's property tax law that the state legislature is currently considering. The League of Women Voters of Utah provides a summary of bills on property taxes in Utah, such as HB155.

• The quality of Utah property assessment is controlled by the Uniform Standards of Professional Appraisal Practice (USPAP). It was developed in the 1980s in response to the savings and loan crisis that was occurring in the United States at that time. The Appraiser Foundation (TAF) is the current administrator of the USPAP.