Summit County homeowners in Park City, Deer Valley, Empire Pass, Promontory, the Waldorf Astoria, The Canyons and The Colony at White Pine, and Wasatch County homeowners in Deer Crest, Hideout and the Grand Hyatt at Deer Valley East Village, seek $156 million in reductions after 2026 valuation notices delivered some of the steepest increases in years
PARK CITY, Utah
Wayne Levinson, a Park City global real estate advisor who also represents homeowners in property tax appeals through his practice, ParkCityTax.com, has filed 210 property tax appeals with the Summit County Board of Equalization and the Wasatch County Board of Equalization for the 2026 tax year. The appeals cover more than $836 million in assessed property value and request more than $156 million in reductions on behalf of Summit County and Wasatch County homeowners.
In 2026, Wayne Levinson of ParkCityTax.com filed 210 property tax appeals in Summit County and Wasatch County, Utah, representing $836 million in assessed value and $156 million in requested reductions — the largest single-season appeal volume he has filed.
The 2026 Summit County and Wasatch County valuation notices brought unusually large single-year increases across the area’s resort communities. Many owners in newer developments — including the Grand Hyatt at Deer Valley East Village, the Waldorf Astoria in The Canyons, and Empire Pass — saw assessments rise 30 to 60 percent, and some received notices exceeding the price they paid for their property as recently as December 2024.
“An assessment is supposed to reflect what a property would actually sell for on January 1, whether it’s a condominium in Deer Valley or a home in Promontory,” Levinson said. “When the county’s own records carry the wrong square footage, or when a home just sold at arm’s length for far less than the notice, the owner has every right to ask the Summit County or Wasatch County Board of Equalization to look again. That’s all an appeal is.”
The 210 appeals span single-family homes, condominiums, townhomes and vacant land: 174 Summit County property tax appeals across Park City real estate in Deer Valley, Empire Pass, The Canyons, the Waldorf Astoria Park City, The Colony at White Pine, Promontory, Jeremy Ranch, Pinebrook, Old Town, Silver Creek and Coalville, and 36 Wasatch County property tax appeals in Deer Crest, the Grand Hyatt at Deer Valley East Village, Hideout, Tuhaye and Victory Ranch. Roughly one in six appeals rests on a documented factual error in the county’s property record, most commonly square footage, with the balance supported by closed comparable sales, recent arm’s-length purchases of the subject property itself, and, in several cases, appraisals commissioned by the county.
Decisions issued to date have granted reductions in every resolved case, including a stipulated correction at Argent at Empire Pass, above Deer Valley, where the county’s recorded square footage exceeded the recorded plat, and two Promontory appeals where the Assessor’s own appraisals confirmed the assessments were too high. The largest single group of appeals — more than 30 residences — is at the Waldorf Astoria Park City, where owners of hotel-managed condominiums received notices well above recent resale prices.
Independent hearing officers began hearing contested appeals this week, with hearings scheduled through October. Decisions are typically issued within 30 to 60 days of hearing.
Levinson, a licensed Utah real estate agent affiliated with Engel & Völkers Park City, has represented local owners in valuation appeals for several seasons and works on a contingency basis: clients pay nothing unless their appeal succeeds. Utah law allows any Summit County or Wasatch County property owner to appeal a valuation; the 2026 filing deadline was September 15.
“This year’s volume says something about how far assessments have drifted from the market in certain neighborhoods,” Levinson added. “I sell these homes, so I see what they actually trade for. My goal in an appeal is simply an assessment that matches reality. Sometimes that’s a stipulation in a week; sometimes it’s a hearing. Either way the homeowner deserves to be heard.”
Think your 2027 assessment may be too high? Summit County and Wasatch County homeowners interested in having their property reviewed for the 2027 appeal season can learn more about the Summit County and Wasatch County property tax appeal service at ParkCityTax.com.
Curious what your Park City home is worth today? Request a complimentary Park City, Deer Valley or The Canyons home valuation at park-city.com/home-valuation.
Frequently asked questions
When is the Summit County and Wasatch County property tax appeal deadline? For Summit and Wasatch Counties, appeals of the annual valuation notice are due to the county Board of Equalization by September 15 (or within 45 days of the notice mailing). The 2026 deadline has passed; the 2027 window opens when valuation notices are mailed in late July or early August 2027.
Can I appeal my Summit County or Wasatch County property tax assessment? Yes. Any Summit County or Wasatch County property owner may appeal the market value shown on their notice. The appeal must be filed with the county Board of Equalization and supported by evidence such as a recent purchase, comparable sales, an appraisal, or a documented error in the county’s property record.
What does a Summit County or Wasatch County property tax appeal cost? Filing with the county Board of Equalization is free. ParkCityTax.com represents owners on a contingency basis, so clients pay nothing unless the appeal succeeds; the fee is a percentage of the first-year tax savings.
About Wayne Levinson
Wayne Levinson is a Global Real Estate Advisor specializing in Park City, Deer Valley, Empire Pass, Deer Crest, Promontory, The Canyons and The Colony at White Pine. He founded ParkCityTax.com to represent Summit County and Wasatch County homeowners in valuation appeals. He is a licensed Utah real estate agent (License #14175038-SA00) with Engel & Völkers Park City, 890 Main Street, Suite 5-101, Park City, UT 84060; each brokerage is independently owned and operated. Information at WayneLevinson.com and ParkCityTax.com.
Media Contact Details
Wayne Levinson
ENGEL & VÖLKERS PARK CITY
Email: Send Email
Phone: 435-777-7878
Website: www.Park-City.com
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