The Personal Property Appeal Instructions are the Davis County Assessor's general instructions for filing a personal property tax appeal with the Davis County Board of Equalization in Utah. They are one of the Davis County property tax resources for owners whose business equipment, other personal property or value-based motor vehicles were valued by the Assessor and who disagree with that value. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original document is published by the Davis County Assessor at the link given on this page.
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What is Personal Property Appeal Instructions – Davis County, UT?
The Personal Property Appeal Instructions are the Davis County Assessor's general instructions for taxpayers who disagree with the Assessor's valuation of their personal property and want to appeal to the County Board of Equalization, with specific rules for motor vehicles and other personal property.
The instructions explain the path of an appeal. The appeal goes to the Davis County Board of Equalization and must state an alternative value supported by enough evidence to call the Assessor's value into question. The Board then schedules a hearing at which the taxpayer and the Assessor may both present evidence. The Board may lower, raise or maintain the value, and it issues a written decision to the owner of record. Either party may then appeal that decision to the Utah State Tax Commission.
The document has two specific parts. The motor vehicle part says that only value-based vehicles may be appealed and lists what to attach. The other-personal-property part explains that the Assessor uses uniform depreciation tables developed by the Utah State Tax Commission, so an appeal must show why your property should be valued differently, and it lists guidelines for evidence of fair market value.
The Assessor values all property as of January 1 of the tax year, even though valuation and tax notices are mailed throughout the year. The Assessor's personal property page lists a separate 2026 Personal Property Appeal Form next to these instructions; this page covers the instructions.
Who needs to file Personal Property Appeal Instructions – Davis County, UT?
Any taxpayer who disagrees with the Assessor's valuation of his or her personal property may appeal to the Davis County Board of Equalization. The Assessor's page describes taxable personal property as primarily property used in the operation of a business, and mobile and manufactured homes not affixed to real property.
- Motor vehicle owners: only value-based vehicles may be appealed, such as motor-homes, large trucks and commercial trailers. Other vehicles are not covered by these instructions.
- Owners of other personal property: if your property was valued with the standard depreciation tables, you must be prepared to show why it should be valued differently from similar property owned by many other taxpayers.
- Taxpayers with a legal issue: a claim based on a legal question must come with a brief supporting it.
The instructions recommend that you first call the Assessor's office about your valuation concern, because the Assessor may be able to correct factual information informally without a hearing. For mobile and manufactured homes, the Assessor's page says all appeals are handled through the Tax Administration Department. The instructions do not describe who may sign or file for someone else.
When to file Personal Property Appeal Instructions – Davis County, UT
File the appeal no later than 60 days from the original mailing date of the notice, or within 60 days of an audit bill. The Assessor's personal property page states the same 60-day period from notification of assessment and says the appeal deadline is typically May 15.
Valuation and tax notices are mailed throughout the year, but the Assessor values all property as of January 1 of the tax year, so your evidence should speak to the value on that date. After you file, the Board of Equalization schedules a hearing. Motor vehicle appeals are first referred to the Assessor's Motor Vehicle Division for an informal review before any hearing is scheduled. The instructions give no processing time for the Board's written decision.
Documents you need
- Evidence supporting your alternative value: the appeal must state an alternative value supported by sufficient evidence to call the Assessor's value into question.
- Motor vehicles: a copy of your assessment notice, or a list of the vehicle's make, model, year, VIN # and plate #.
- Motor vehicles with high mileage: documentation of the mileage as of January 1, such as service or repair invoices from around that date noting the mileage.
- Motor vehicles with significant damage: an affidavit and a repair estimate from a bonded dealer or body shop.
- Other personal property: identification of the specific equipment under appeal, including makes, model numbers and year of purchase, if applicable.
- Claims of functional, economic or physical obsolescence: a quantification of the obsolescence by the petitioner.
- Changes in classification: documentation of the specific characteristics that would justify reclassification.
- Legal issues: a brief supporting the petitioner's claim.
- Appraisals: must be done by qualified professionals and include a statement of qualifications.
- Comparable sales data: sales that occurred within a reasonable time of the January 1 lien date, which are subject to verification.
- Claims that property was previously disposed of: source documents identifying the disposal dates.
How to fill out Personal Property Appeal Instructions – Davis County, UT
Call the Assessor first
The instructions recommend contacting the Assessor's office at 801-451-3249 with your valuation concern before appealing. The Assessor may be able to correct factual information informally without a hearing.
Check the 60-day deadline
Confirm the original mailing date of your valuation notice, or the date of the audit bill. The appeal must be filed no later than 60 days from that date.
Identify the property under appeal
For other personal property, name the specific equipment, including makes, model numbers and year of purchase, if applicable. For a vehicle, attach your assessment notice or list make, model, year, VIN # and plate #.
State your alternative value
Write the value you believe is correct as of January 1 and the evidence and method behind it. The appeal must be supported by enough evidence to call the Assessor's value into question.
Add vehicle mileage or damage proof
For a value-based motor vehicle, document high mileage as of January 1 with service or repair invoices from around that date. Document significant damage with an affidavit and a repair estimate from a bonded dealer or body shop.
Support other property claims
Quantify any obsolescence claim, document any reclassification by specific characteristics, and add a brief for legal issues. Use qualified appraisals with a statement of qualifications, and comparable sales near the January 1 lien date.
Review and download the completed PDF
Check the property description, the alternative value and the attached evidence. Download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit Personal Property Appeal Instructions – Davis County, UT
Personal property appeals are made in writing to the Davis County Board of Equalization, by mail to the address below.
- Mail: Davis County Board of Equalization, P.O. Box 618, Suite 101, Farmington, UT 84025, as the instructions give it.
- Alternative address on the Assessor's page: the appeal in writing, addressed to the Clerk of the Board of Equalization, c/o Davis County Controller, P.O. Box 618, Farmington, UT 84025.
Include a description of the property, documentation of your alternative value and the method used to reach it, or a legal brief if the appeal turns on a legal interpretation of the assessment statutes. For a motor vehicle, attach a copy of your assessment notice or list the make, model, year, VIN and plate number.
Before filing, you can call the Assessor's Personal Property office at (801) 451-3249. The office is in the Davis County Admin Building, Room 302, 61 South Main Street, Farmington, Utah 84025, open Monday to Friday, 8:00 a.m. to 5:00 p.m., except county holidays. The Board's written decision goes to the owner of record. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing more than 60 days after the original mailing date of the notice, or more than 60 days after an audit bill.
- Appealing without stating an alternative value supported by sufficient evidence to call the Assessor's value into question.
- Appealing a motor vehicle that is not value-based; only motor-homes, large trucks and commercial trailers may be appealed.
- Claiming high mileage on a vehicle without documentation as of January 1, such as service or repair invoices from around that date.
- Claiming vehicle damage without an affidavit and a repair estimate from a bonded dealer or body shop.
- Offering liquidation, quick-sale, wholesale or auction data as fair market value evidence; the instructions say it will generally not be considered.
- Claiming obsolescence without quantifying it, or submitting an appraisal with no statement of the appraiser's qualifications.
- Raising a legal issue without a brief, or claiming prior disposal of property without source documents showing the disposal dates.
- Using sales data that is not close in time to the January 1 lien date.
- Listing equipment without makes, model numbers or year of purchase when the property is identified for appeal.
Frequently asked questions
What are the Davis County Personal Property Appeal Instructions?
They are the Davis County Assessor's general instructions for appealing a personal property valuation to the Davis County Board of Equalization. They cover the 60-day deadline, the evidence an appeal needs, special rules for motor vehicles and guidelines for other personal property.
What is the deadline to appeal a personal property valuation in Davis County?
The appeal must be filed no later than 60 days from the original mailing date of the notice, or within 60 days of an audit bill. The Assessor's page adds that the deadline is typically May 15.
Can I appeal any vehicle's value in Davis County?
No. Only value-based vehicles may be appealed, such as motor-homes, large trucks and commercial trailers. Attach your assessment notice or list the make, model, year, VIN # and plate #, and document high mileage or damage as the instructions describe.
What evidence do I need for a personal property appeal?
You need an alternative value supported by sufficient evidence. For other personal property, identify the equipment, quantify any obsolescence, and use qualified appraisals or recent comparable sales. Liquidation, quick-sale, wholesale or auction data will generally not be considered.
Where do I send a personal property appeal in Davis County?
Send it in writing to the Davis County Board of Equalization, P.O. Box 618, Suite 101, Farmington, UT 84025. The Assessor's page addresses it to the Clerk of the Board of Equalization, c/o Davis County Controller, P.O. Box 618, Farmington, UT 84025.
What happens after I file the appeal?
The Board of Equalization schedules a hearing where you and the Assessor may present evidence, then issues a written decision to the owner of record. Motor vehicle appeals first go to the Assessor's Motor Vehicle Division for an informal review.
Can I appeal the Board of Equalization's decision?
Yes. The instructions say either party may appeal the Board's decision to the Utah State Tax Commission. The Board may lower, raise or maintain the value based on the facts presented.
Can I fill out the personal property appeal instructions online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the Davis County Assessor, and does not file appeals; you submit yours to the Board of Equalization yourself.
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