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Emery County assessor explains valuation process; urges residents to verify records before Sept. 15 appeals deadline
Summary
Assessor Chris Bell told the county commission that valuations are based on prior-year sales and mass-appraisal methods, that counties use the state's PUMA system, and that property owners must file appeals by Sept. 15. Bell illustrated disparities between recent sales and assessor values for sample vacant‑land parcels and described required five-year reviews and site visits.
Emery County Assessor Chris Bell presented an overview of the county’s property valuation process at the county commission meeting on Aug. 5 and answered commissioners’ questions about how values are set and how residents may appeal them.
Bell began with a state-produced video that summarized the duties of a county assessor and then explained local practice: values are set using only sales that occur in Emery County, not markets elsewhere in the state; the county performs mass appraisals using characteristics such as exterior square footage, number of bathrooms, exterior materials and lot size; and the office conducts site visits for new construction, significant changes and a detailed five‑year review cycle.
Bell emphasized that valuations reflect prior-year sales data (the office is using 2024 sales for 2025 values) and that notices are mailed in July; property owners have 45 days from mailing, or until Sept. 15, to file appeals to the board of equalization. “If the real property owner disagrees with the value of their property, they can file an appeal by September 15 each year,” Bell said.
The assessor described the state’s sales‑ratio requirements for fourth‑class counties such as Emery County: a county’s sales-ratio study must fall between 90% and 100% to remain in compliance with the State Tax Commission, and the state can require factor orders if the county falls below that threshold. Bell said the office aims to meet but not exceed those targets to avoid pushing values higher than warranted.
Using examples from recent vacant‑land sales, Bell showed several cases where sale prices were materially higher than the assessor’s current values (for example, a 0.79‑acre parcel that sold for $70,000 while the assessor’s value was about $21,144). He said these market sales drive reappraisals and can create upward pressure on values. He also explained the county’s use of the PUMA/MAS appraisal system as the state-assigned software for valuations.
Bell urged residents to respond to assessor questionnaires and to contact the assessor’s office if they believe their property record is incomplete or incorrect. “We want to have the correct information, our values are gonna be more true for the citizens of the county,” he said. The commission scheduled a follow-up presentation by the division of centrally assessed properties to explain how centrally assessed valuations affect county tax burdens.
What residents need to know: valuations reflect prior‑year sales (2024 data used for 2025 values), appeals are due by Sept. 15, and the assessor’s office is available for questions and site visits.
