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Emery County assessor explains how property values are set, how residents can appeal
Summary
County Assessor Crystal described the valuation process, the PUMA appraisal system and the state sales-ratio requirement (90%–100% for Emery County). She urged residents to review valuation notices (mailed in July) and noted appeals to the board of equalization are due Sept. 15.
County Assessor Crystal told the Emery County Commission on Aug. 5 that her office assigns "fair market value" to properties using local sales data, site visits and a mass appraisal tool the state requires called PUMA.
"What I do is I put the fair market value on properties in our county," Crystal said, and she stressed the office uses only local sales when computing values for Emery County. She explained that as a fourth-class county Emery County must meet a sales-ratio target set by the Utah State Tax Commission; the target range for the county is about 90% to 100%.
Crystal described the timetable and appeals steps: valuation notices are mailed in July, and property owners have until Sept. 15 to file an appeal with the board of equalization. She also explained that inspectors perform site visits when a new structure is built, when changes are made, or during a detailed review area that happens roughly every five years.
Using recent examples, Crystal contrasted sale prices and assessor values for vacant land to show how market activity alters assessed values: she cited a 0.79-acre parcel that sold for $70,000 with an assessor value of $21,144, a 0.65-acre parcel that sold for $60,000 with assessor value $18,998, and a 0.2-acre parcel that sold for $20,000 with an assessor value of $4,800.
Commissioners asked how characteristics such as square footage and exterior materials feed into valuations. Crystal said the assessor uses square footage, number of bathrooms, basement finish, porches, garages and lot size, and that exterior materials and roof types are part of the record.
She noted that if the county’s ratio falls below the required threshold the state may require factor orders to adjust county assessments. Residents who disagree with a value are invited to visit the assessor’s office; Crystal said her staff will help residents resolve concerns and that further appeals go to the board of equalization.
The commission scheduled a future presentation by the state division of centrally assessed properties to explain how state-assessed entities affect local tax burdens.
