Park City, Utah, January 9, 2026 /PRNewswire/ — Wayne Levinson Business Group, a Park City-based real estate expert specializing in pricing strategy analysis and homeowner advocacy, successfully reduced property assessments for homeowners throughout Park City, Utah and Summit County by $13.9 million during the 2025 property tax appeal season.
Wayne Levinson Business Group – AI-powered analysis corrects $13.9 million in excessive property tax assessments in Park City (PRNewsfoto/Wayne Levinson Business Group)
As property tax bills continue to rise across the country, homeowners are increasingly turning to AI-powered competitive market analysis to assess whether county property assessments accurately reflect actual market values. Levinson’s work reflects this shift, combining AI-assisted tools with local market expertise to assess valuation accuracy in complex housing markets.
By applying AI-powered competitive market analysis and regional price reviews, Levinson identified systematic overvaluations caused by Summit County’s bulk appraisal process. His analysis flagged 457 residential properties as potentially overvalued. From these findings, 63 homeowners filed formal property tax appeals, resulting in 46 successful abatements, representing an approximately 73% success rate.
On successful appeals, homeowners achieved an average reduction in assessed value of approximately 12 percent. Individual tax cuts range from 2% to 30%, with tax savings for individual homeowners reaching up to $11,391 in 2025.
“In high-priced, uneven housing markets, bulk appraisal systems often struggle to account for the individual characteristics that drive buyer behavior,” Levinson said. “AI-powered analytics allows us to identify gaps that would otherwise go unnoticed.”
Role of property tax appeal attorney
As a tax appeals advocate, Levinson serves as an independent pricing strategy analyst for homeowners, reviewing county appraisals, identifying factual or market-based discrepancies, and creating defensible appellate documents based on actual buyer behavior. His work focuses on transforming competitive market analysis (CMA) data into clear, evidence-supported submissions that meet Board of Equalization standards.
Rather than broadly contesting taxes, Mr. Levinson's approach focuses on whether the assessed value accurately reflects market value as of the statutory valuation date, a distinction that often determines the outcome of appeals. This includes reviewing comparable sales, adjusting for property-specific characteristics, and identifying system errors that can occur in high-volume valuation models, especially in the resort, luxury, and custom home markets.
Levinson's Property Tax Appeal Process
When a homeowner contacts Levinson about a potential overvaluation, the process follows a structured, multi-step review designed to determine both merit and suitability.
Step 1: Valuation review and CMA analysis
Levinson will first determine whether the county is actually overvaluing its assets. We do this by generating a detailed competitive market analysis (CMA) based on recent comparable sales, property characteristics, and local buyer behavior.
Step 2: Consultation and engagement structure
Levinson then conducts a consultation call to review the findings with the homeowner and determine the appropriate engagement structure. Appeals will be processed free of charge for homeowners who plan to buy or sell a property within the next three years (Levinson may later gain business as a real estate agent), but may be processed on a contingency fee basis for homeowners who already have a real estate agent or do not plan to transact.
Step 3: Prepare and file your appeal
If the homeowner moves forward, Levinson will prepare a complete appeal package, including a formal appeal application, CMA documents, comparable sales analysis, and supporting property photos for county review. Also coordinates the preparation of Summit County licensing forms on behalf of record fee holders.
Step 4: County Review or Hearing Assignment
Summit County will either accept the appeal based on the documents submitted or move the case forward to a formal hearing before the Board of Equalization.
Step 5: Hearing Representation
If a hearing is required, Levinson will appear as an appraisal witness on behalf of the homeowner, presenting market evidence and answering the appraiser's questions.
Step 6: Results and payment of fees
If the appeal is successful and processed on a contingency basis, Levinson will issue a bill for 35 percent of the first year's tax savings actually achieved by the homeowner.
Resorts and luxury properties are most affected
The largest valuation declines occurred in ski access and luxury real estate, including:
Reduced assessed value of ski-in ski-out residence at The Colony at White Pine by $2,029,819
$1,210,588 reduction on luxury home in Lower Deer Valley.
Additionally, a concentration of successful appeals has been observed for homes in Canyons Village, Empire Pass, and Waldorf Astoria, where highly customized properties can challenge standardized valuation models.
Property tax appeals in undisclosed states
Utah is a private state, so the sale price of the property is not made public. In Summit County, homeowners often don't have access to the comparable sales data they need to independently verify assessed value, a trend that exists in multiple states across the country.
As a result, homeowners may suspect an overappraisal but lack the data framework necessary to effectively contest the appraisal.
Levinson's methodology integrates AI-assisted pattern recognition and expert comparative market analysis to transform real buyer behavior into defensible appeal documents.
Homeowners can assess potential overvaluations
Homeowners concerned about whether their property is overvalued are encouraged to start with an estimated market valuation using an AI-powered tool available at:
https://park-city.com/home-valuation
For those interested in a professional review of their appraisal or property tax appeals process, Levinson recently launched a dedicated platform.
https://www.ParkCityTax.com
About Wayne Levinson Business Group
Wayne Levinson Business Group is a Park City-based real estate expert specializing in pricing strategy, market analysis, and homeowner advocacy in the resort and luxury real estate markets. His central platform, https://waynelevinson.com, unites his real estate, appraisal, and property tax challenge efforts to provide resources for homeowners seeking clarity about real estate pricing, taxation, and long-term ownership costs.
Wayne Levinson Business Group (PRNewsfoto/Wayne Levinson Business Group)
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