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Valuation of Real Property

What is real property? Real property is defined by the Utah State Tax Commission as “The interests, benefits, and rights inherent in the ownership of real estate.”  Real estate is defined as “An identified parcel or tract of land including improvements if any.” See More


What is equity?  Equity is a measure of consistency in the valuation of real property.  The ultimate goal is to have the same level of assessment regardless of use or geographic boundaries.  This does not mean that every property should have a similar value.  Rather, each property should be assessed at a similar proportion in relation to its actual market value. See More


What is the Assessor’s Office role in the Board of Equalization?  The Weber 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 appraiser then makes a determination of market value.  The Assessor’s Office also represents Weber County in Board of Equalization hearings at both the county and state level.


What is personal property?  The Utah State Tax Commission defines tangible personal property as material items such as watercraft, aircraft, motor vehicles, furniture and fixtures, machinery and equipment, tools, dies, patterns, and stock in trade (including inventories, supplies, materials in process, and other similar items) as well as outdoor advertising structures and manufactured homes. In Utah, certain items of property are treated as personal property that would otherwise be classified as real estate; i.e., bank vaults, pneumatic tubing at bank drive up windows, safety deposit boxes, night deposit boxes at banks, floor safes, drive-up teller windows, carpet, overhead cranes, brick kilns and ovens, underground gasoline tanks, walk-in coolers, signs and flagpoles.

How is personal property valued? There are several different ways of valuing personal property depending on the property type.

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