Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Utah, property tax is imposed on real property owners based on the property's assessed value. The tax is a primary source of revenue for local governments, funding essential services such as public education, law enforcement, fire protection, and infrastructure projects. Property values are assessed annually by county assessors, and tax rates are determined by various local taxing entities within each county. Property owners in Utah have the right to appeal the assessed value of their property if they believe it is incorrect. This appeal must be filed with the county board of equalization, which is typically done by submitting a form provided by the county assessor's office. The appeal process may involve a hearing where the property owner can present evidence to support their claim for a reduced assessment. If the board's decision is unsatisfactory, the property owner may further appeal to the Utah State Tax Commission or, ultimately, to the courts.