Cache County property-value appeals

A Cache County property-value appeal begins with the county Board of Equalization. The request needs more than a complaint about the tax bill: it must identify the property, state the value being requested, and connect evidence to that value or to an equalization claim.

Cache County says the annual local process begins August 1 and links a 2026 Request for Review form. Its regular lane closes at 5:00 p.m. on September 15, moving to the following business day when September 15 falls on a weekend or holiday. The county marks that regular cutoff “NO EXCEPTIONS,” so this is not a deadline to approach casually.

Utah law still matters when identifying the actual deadline. Section 59-2-1004 uses the later of September 15 or the last day of the 45-day period beginning when the county auditor provides the valuation notice. The law also provides for rules covering some late applications. Read the notice date and the current county instructions together; do not turn the county’s strict regular-lane warning into a statement that erases the statutory notice period or every late-acceptance circumstance.

The county request must identify the owner, parcel, property, county value, and the owner’s fair-market-value estimate. It also needs evidence and a signed statement explaining how that evidence supports the requested value or the equalization argument. Put the explanation next to the facts it relies on rather than sending a stack of records with no stated conclusion.

If someone other than the owner will handle the appeal, Cache County requires its signed Authorization to Represent form. Add that authorization to the filing packet rather than assuming a general letter, prior relationship, or possession of the notice will establish authority.

The next deadline belongs to a different stage. After the county board mails its decision, a further appeal uses form TC-194 and must be filed with the Cache County Auditor within 30 days of the local decision. The county page allows that filing in person, by mail, or by email. Do not send it directly to the State Tax Commission when the county instructions say to file through the Auditor.

Before filing locally, save the valuation notice, parcel details, county value, requested value, signed explanation, evidence, completed form, any representative authorization, and delivery receipt. If a county decision has already arrived, save the decision and calculate the separate 30-day TC-194 deadline from that decision date.