Form TC-194 "Request for Redetermination of County Decision" - Utah

What Is Form TC-194?

This is a legal form that was released by the Utah State Tax Commission - a government authority operating within Utah. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2020;
  • The latest edition provided by the Utah State Tax Commission;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form TC-194 by clicking the link below or browse more documents and templates provided by the Utah State Tax Commission.

ADVERTISEMENT
ADVERTISEMENT

Download Form TC-194 "Request for Redetermination of County Decision" - Utah

667 times
Rate (4.4 / 5) 41 votes
Clear form
Before the Utah State Tax Commission
TC-194
Rev. 9/20
Request for Redetermination of County Decision
Owner/Taxpayer Information
Representative Information*
Owner/Taxpayer
Representative name
Mailing address
Mailing address
Daytime phone number
Fax number
Daytime phone number
Fax number
Email address
Email address
If applicable, I authorize the person at right as my representative
*The representative may complete, sign and submit this form to the County
to discuss and share information concerning this appeal with the Utah
Auditor if he or she has Power of Attorney (POA) on file with the county.
State Tax Commission.
The POA must be submitted to the Tax Commission prior to the mediation
or hearing.
If you need help with this form, contact the Tax Commission, Appeals Unit at 801-297-3900
Property Information
NOTE: You may use a single form for multiple parcels only if they share the same ownership and are related parcels. If more than one parcel, you must
list all parcel numbers on this form.
Parcel number: __ ___ ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Tax assessment year: ______ County: ________ __ __
Location or address of property:_ _ _ _ _ _ _ _ _ _ _ _ ___ __ ___ ________________________ ___ __
Was this property was modified in any way during the calendar year prior to the tax year being appealed?  Yes
 No
If yes, describe the modification(s) (attach additional pages if necessary): _________________________
_____________________________________________________________
Property Type:
 Single family residence
 Duplex or triplex
 Secondary residence (e.g. cabin)
 Apartment building (four or more units)
 Commercial
 Industrial
 Vacant land residential
 Vacant land commercial/industrial
 Agricultural
 Personal property
 Greenbelt
Primary reason for appeal:
  Valuation
 Equalization to comparable
 Eligibility for exemption
 Misclassification
 Eligibility for abatement
properties
or deferral
If you are contesting the assessed value of the property, state your estimate of value: __________________ __ __ _
NOTE: If contesting the county’s determination of fair market value, you must provide information to establish the fair market value of your property on
January 1 of the year you are appealing.
Burden of Proof
If the property is not a qualified real property, the burden of proof lies with the taxpayer, unless the county assessor or county Board of Equalization
(BOE ) asserts a greater fair market value than the value given to the property by the county BOE. In that instance, the county assessor or county
BOE carries the burden of proof. If both parties argue against the value given to the property by the county BOE, both parties carry the burden
of proof.
If the property is a qualified real property, the burden of proof lies with the county assessor or county BOE if they assert a fair market value equal to
or greater than the inflation adjusted value, which is presumed to equal fair market value. If the taxpayer asserts a lower fair market value than the
inflation adjusted value, the burden of proof lies with the taxpayer. If both parties argue against the inflation adjusted value, both parties carry
the burden of proof.
Requirements & Signature -
Check all boxes and sign
 I understand I must complete this form and file it with the County Auditor within 30 days after the date of the county decision.
 I understand my appeal may be set for mediation and I will have the option to participate in mediation or proceed to a hearing.
____ Check here if you may want to participate in those proceedings by telephone.
 I understand if I proceed to a hearing I must provide information supporting my position to the county and to the Utah State Tax
Commission Appeals Unit 10 business days before the scheduled hearing and that notice of the scheduled hearing date with
addresses for the county and the Appeals Unit will be mailed to me. I further understand if my information is not provided as
directed, my information might not be accepted at the hearing.
Owner/Taxpayer name (print)
Signature
Date
X
Clear form
Before the Utah State Tax Commission
TC-194
Rev. 9/20
Request for Redetermination of County Decision
Owner/Taxpayer Information
Representative Information*
Owner/Taxpayer
Representative name
Mailing address
Mailing address
Daytime phone number
Fax number
Daytime phone number
Fax number
Email address
Email address
If applicable, I authorize the person at right as my representative
*The representative may complete, sign and submit this form to the County
to discuss and share information concerning this appeal with the Utah
Auditor if he or she has Power of Attorney (POA) on file with the county.
State Tax Commission.
The POA must be submitted to the Tax Commission prior to the mediation
or hearing.
If you need help with this form, contact the Tax Commission, Appeals Unit at 801-297-3900
Property Information
NOTE: You may use a single form for multiple parcels only if they share the same ownership and are related parcels. If more than one parcel, you must
list all parcel numbers on this form.
Parcel number: __ ___ ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Tax assessment year: ______ County: ________ __ __
Location or address of property:_ _ _ _ _ _ _ _ _ _ _ _ ___ __ ___ ________________________ ___ __
Was this property was modified in any way during the calendar year prior to the tax year being appealed?  Yes
 No
If yes, describe the modification(s) (attach additional pages if necessary): _________________________
_____________________________________________________________
Property Type:
 Single family residence
 Duplex or triplex
 Secondary residence (e.g. cabin)
 Apartment building (four or more units)
 Commercial
 Industrial
 Vacant land residential
 Vacant land commercial/industrial
 Agricultural
 Personal property
 Greenbelt
Primary reason for appeal:
  Valuation
 Equalization to comparable
 Eligibility for exemption
 Misclassification
 Eligibility for abatement
properties
or deferral
If you are contesting the assessed value of the property, state your estimate of value: __________________ __ __ _
NOTE: If contesting the county’s determination of fair market value, you must provide information to establish the fair market value of your property on
January 1 of the year you are appealing.
Burden of Proof
If the property is not a qualified real property, the burden of proof lies with the taxpayer, unless the county assessor or county Board of Equalization
(BOE ) asserts a greater fair market value than the value given to the property by the county BOE. In that instance, the county assessor or county
BOE carries the burden of proof. If both parties argue against the value given to the property by the county BOE, both parties carry the burden
of proof.
If the property is a qualified real property, the burden of proof lies with the county assessor or county BOE if they assert a fair market value equal to
or greater than the inflation adjusted value, which is presumed to equal fair market value. If the taxpayer asserts a lower fair market value than the
inflation adjusted value, the burden of proof lies with the taxpayer. If both parties argue against the inflation adjusted value, both parties carry
the burden of proof.
Requirements & Signature -
Check all boxes and sign
 I understand I must complete this form and file it with the County Auditor within 30 days after the date of the county decision.
 I understand my appeal may be set for mediation and I will have the option to participate in mediation or proceed to a hearing.
____ Check here if you may want to participate in those proceedings by telephone.
 I understand if I proceed to a hearing I must provide information supporting my position to the county and to the Utah State Tax
Commission Appeals Unit 10 business days before the scheduled hearing and that notice of the scheduled hearing date with
addresses for the county and the Appeals Unit will be mailed to me. I further understand if my information is not provided as
directed, my information might not be accepted at the hearing.
Owner/Taxpayer name (print)
Signature
Date
X
County Use Only
TC-194, page 2
This page to be completed by the County Auditor
By submitting this form to the Tax Commission, I certify the county heard the owner/taxpayer’s appeal, the date of the county decision provided below,
and that the Request for Reconsideration was timely received in my office. I understand all applicable documents required under Tax Commission
Administrative Rule R861-1A-9(2) must be submitted to the Tax Commission with this form. Please initial: ______
Date of county decision
Original assessed value
Value determined by county
 Yes
 No
1. Was the value of this property reduced on appeal by the county BOE, State Tax Commission,
or a court for the prior three years (before January 1 of the current year)?
If the appeal in question has received a final decision from the county BOE, but is subject to
an ongoing appeal to the State Tax Commission, please select Yes.
If yes, state the year(s) the reduction occurred and describe the reasons for the reduction
(attach additional pages if necessary): _ _ _ _ _ _ __ _ __ _ ________________
_______________________________________________
 Yes
 No
Do the above reasons continue to influence the fair market value of the property?
 Yes
 No
2. Was the value of this property reduced on appeal by the county BOE, State Tax Commission,
or a court for the prior year?
If you answered yes to question 2, enter the inflation adjusted value here: $_______
 Yes
 No
3. Was this property modified in any way during the prior calendar year?
If yes, describe the modification(s) (attach additional pages if necessary): ___________
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
 Yes
 No
4. Was the taxpayer issued a Notice of Intent to Dismiss the Appeal and given at least
 N/A
10 calendar days to submit the necessary information?
 Yes
 No
5. Was the burden of proof, and how it may shift, discussed with the taxpayer?
 Yes
 No
6. Was the taxpayer notified of the inflation adjusted value, and how it may shift the burden of proof?
 N/A
 Yes
 No
7. Was the county BOE notified of the inflation adjusted value within 15 business days,
 N/A
and how it may shift the burden of proof?
Page of 2