Chris Harding, the county auditor, told the Board of Equalization that the office handled an "unusually busy year" in the 2025 appeals season and recorded 4,374 appeals between Aug. 1, 2025 and March 31, 2026. "We had 4,374 appeals, the highest volume that we've seen in about 9 years," Harding said during his presentation.
Harding said that while appeal volume rose, most taxpayers used the online options: 82% of appeals arrived electronically through the portal or email. He emphasized that higher appeal counts do not necessarily signal inaccurate assessments, noting that BOE adjustments represented just 0.0625% of the county's total taxable value. "Despite thousands of appeals, the actual value adjusted through the Board of Equalization represents just 0.0625 of a percent of the county's total taxable value," Harding said.
Harding outlined the appeals workflow: initial screening (about 15% resolved), value review (another ~45% resolved), hearings with hearing officers, and forwarding unresolved matters to the Utah State Tax Commission. He said the trend line over the past 20 years shows BOE adjustments have remained below 1% of countywide taxable value, which he described as an indicator the assessment system is functioning with a "high degree of accuracy and scale."
The auditor also noted improvements in taxpayer experience from his office's survey—respondents generally reported better customer service and clearer materials—but said communication still needs simplification. Harding said the office plans to stagger surveys through the year to capture a broader respondent sample; currently about 1,500 are surveyed and roughly 100 respondents reply.
The board accepted the report and moved on to other agenda items.