Kane County property tax appeal
What the 2026 assessment roll shows, how to check your own property, and the deadline and forms for challenging it.
Key Equalization Facts & Statutory Summary
- Appeal Deadline
- Median Annual Saving
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- Over Statutory Threshold
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- Homes analysed
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- Filing forum
- County Board of Equalization
- Governing Statute
- Utah Code 59-2-1004(2)(a) ('valuation or the equalization'); 59-2-1004(4)(a)(i) (comparable-assessment evidence on the application); 59-2-1006(5) (mandatory +/-5% equalization remedy); 59-2-103(3) (45% residential exemption)
- Appeal threshold
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What is the 2026 appeal deadline in Kane County?
15 September 2026, or 45 days after your valuation notice — whichever is later.
The later of September 15, or the last day of a 45-day period beginning the day the county auditor provides the valuation notice (Utah Code 59-2-1004(3)(a)).
The application is filed with County Auditor.
Each side must give the other its supporting evidence at least 5 days before the hearing, so the evidence has to be ready earlier than the filing deadline suggests.
Find your home before the window closes.
Free report on any Kane County parcel: where it sits against comparable homes, and what to file.
Can I appeal using comparable assessed values in UT?
Statutory Equalization Ground Accepted
Yes. Utah treats equalization — how your assessment compares with comparable properties — as a ground in its own right, separate from arguing what your home would sell for.
Utah is a non-disclosure state: sale prices are not public record. That is precisely why a comparison of assessed values is the practical route — assessed values are published for every parcel, and sale prices are not published at all.
The strongest provision is not at the first hearing
Utah law requires the Utah State Tax Commission to adjust a valuation once a deviation of 5% from comparable assessed values is shown. That is a mandatory remedy, not a discretionary one — but it sits at stage 2 of the process, and most homeowners stop at stage 1.
“The commission SHALL adjust property valuations to reflect a value equalized with the assessed value of other comparable properties if (a) the issue of equalization of property values is raised, and (b) the commission determines that the property deviates in value plus or minus 5% from the assessed value of comparable properties (59-2-1006(5)).”
Note where it is filed: County Auditor (NOT the Commission).
The residential exemption is worth more than most appeals
Utah reduces the taxable value of a primary residence by 45%. A home that qualifies is taxed on 55% of its value; a second home or non-qualifying rental is taxed on all of it.
The Kane County appeal process, stage by stage
- Stage 1
County Board of Equalization
- Deadline
- 15 September 2026, or 45 days after your valuation notice — whichever is later
- File with
- County Auditor
- Grounds accepted
- market value, equalization, factual error, classification
Salt Lake County's BOE Administrative Rules state 'Assessments are presumed to be equalized' and require the applicant to identify multiple highly comparable properties, show those comparables are undervalued by more than 5% relative to the subject, and establish comparability and classification -- framed as the subject having been 'singled out for fair market assessment'.
- Stage 2
Utah State Tax Commission
- Deadline
- 30 days after the previous forum's decision
- File with
- County Auditor (NOT the Commission)
- Form
- TC-194
- Grounds accepted
- market value, equalization