Real Property Board of Equalization (BOE)

Notice of Property Valuation Standards
A Notice of Property Valuation is mailed annually to every property owner near the end of July. If you do not receive the notice, please contact the Sevier County Clerk / Auditor's Office at (435) 893-0401 for a duplicate copy. If you need to change your address you should contact the Sevier County Recorder's Office at (435) 893-0411. 

Assessment Disputes
The Notice of Property Valuation shows any change in market value and proposed changes in property taxes. If your opinion of the value of your property differs from the assessor’s, please visit the Assessor's Office at 250 North Main Street to discuss the matter. The staff will be glad to answer your questions about the appraisal and explain how to appeal if you cannot come to an agreement. If an agreement cannot be reached, you have 30 days to file an appeal with the county Real Property Board of Equalization (BOE). You can acquire the necessary forms from the Clerk / Auditor’s Office.

The Appeal Process
The Sevier County Assessor’s Office reviews valuation appeals that are accepted through the Clerk / Auditor’s Office. The appraisers review the evidence submitted by the appellant as well as other available market data. The Assessor’s Office also represents Sevier County in BOE hearings at both the county and state level.

Your appeal must address the issue of market value, not the rate of tax. Evidence supporting your estimation of the market value must be included in the appeal. The evidence could consist of a recent appraisal, closing statement if the property was recently purchased, or sales data on comparable properties, which have recently sold.