Tax Commission says C-19 property value impact won't show until 2021

Although the majority of Utah taxpayers have felt the impact of the COVID-19 pandemic, the Utah State Tax Commission is reminding Utahns that because COVID-19 pandemic happened after Jan. 1, if there was any impact on property evaluations, it will not be reflected in the 2020 valuation or tax statements. Any impact that may occur, such as a decrease in value due to the pandemic, would not be reflected until the 2021 valuation.

“The Utah State Tax Commission recognizes the burden that the recent COVID-19 pandemic has had on the majority of taxpayers throughout the state of Utah,” the agency said in a release. “This is not an ideal situation for taxpayers, businesses or local government here in our state.”

Taxpayers will receive their Notice of Valuation and Tax Changes for real property in the month of July from the various county auditors. Property is valued by the county assessor and all real property is required to be valued as of the lien date. By law, the lien date each year is Jan. 1. 

If taxpayers choose to appeal the value of their property in 2020, they should present evidence of valuation errors to the local board of equalization that will weigh any evidence presented.

Questions regarding valuations should be directed to the local assessor’s office.