Carbon County assessors outline reappraisal process as Board of Equalization approves 2025 adjustments

Carbon County Assessor Amy Schmidt Peters and Chief Deputy Assessor Kevin told the Carbon County Commission on Aug. 20, 2025, that county staff have received about 272 appeals as part of a reappraisal, and the Board of Equalization approved a set of 2025 property adjustments and stipulations.

The update matters because the reappraisal changes assessed values that determine how taxes are apportioned across property owners. Amy Schmidt Peters said the assessor's office is correcting property characteristics and asking owners who file appeals to bring comparable sales: "We do suggest to the public that if you are making an appeal that you do come with comparables," she said.

County staff said many appeals are resolved internally when parcel characteristics are updated and owners sign off; others go before the Board of Equalization. Chief Deputy Assessor Kevin said the office has made more property characteristics available on the county website to help owners verify data and reduce errors. "If they're wrong, your value is gonna be wrong. Guarantee it," Kevin said, describing the link between recorded characteristics and assessed value.

The commission moved from its regular session into the Board of Equalization to consider a list of adjustments and stipulations. Commissioners approved the recommendation to accept the 2025 adjustments; the motion carried with an affirmative vote and no recorded opposition. The BOE agenda included about 54 parcels, and staff noted some specific corrections: parcels that should remain tax-exempt were being reconciled between systems, some previously exempt parcels received a value, and a Clear Creek homeowners association common-area parcel was moved to zero value with its assessed value redistributed to individual lots.

During public comment, a resident identified as Bob said he had filed an appeal and asked why his Price City home value increased by about $100,000 in one year. Kevin and the assessor's office explained the county applies a market-adjusted cost approach using local sales and property characteristics, and that assessed values in Utah are based on fair market value under state statute. Kevin added that while assessed values can rise, the tax rate can be adjusted so the total tax collected is stable year to year, depending on how other properties change in value.

The assessor's office said roughly 100 of the 272 appeals came from taxpayers and the remainder were initiated by staff reviews. Staff also reported they are splitting sketch layers on the public-facing site so two-story and partial second-story configurations are clearer for owners to review. The office asked property owners to review online property characteristics and submit corrections where needed.

Appeals remain under review and owners who disagree with their assessed value were encouraged to provide comparable sales and to pursue a formal appeal through the Board of Equalization timeline. No additional policy changes were adopted at the meeting beyond the listed BOE adjustments.

The county will continue to process appeals and update parcel data; owners with questions were told to contact the assessor's office for specific parcel reviews.