PARK CITY, UT, January 9, 2026 /PRNewswire/ — Wayne Levinson Business Groupa Park City-based real estate professional specializing in pricing strategy analysis and homeowner defense, successfully reduced assessed property values by $13.9 million for homeowners in Park City and Summit County, Utah, during the 2025 property tax appeal season.
Wayne Levinson Business Group – AI-powered analysis corrects $13.9 million in property tax overassessments in Park City (PRNewsfoto/Wayne Levinson Business Group)
As property tax bills continue to rise nationwide, AI-based competitive market analyzes are increasingly being used by homeowners to evaluate whether county property assessments accurately reflect the true market price. Levinson’s work reflects this shift, combining AI-assisted tools with localized market expertise to assess valuation accuracy in complex residential markets.
By applying AI-assisted competitive market analysis along with localized pricing review, Levinson identified systemic overvaluations produced by Summit County’s mass assessment process. Its analysis identified 457 residential properties as likely overvalued. From these results, 63 homeowners filed formal property tax appeals, resulting in 46 successful abatements, representing a success rate of approximately 73 percent.
Among successful appeals, homeowners received an average reduction in assessed value of about 12 percent. Individual reductions ranged from 2% to 30%, with tax savings reaching up to $11,391 for individual owners in 2025.
“In high-value, non-uniform real estate markets, mass valuation systems often struggle to account for the individual characteristics that drive buyer behavior,” Levinson said. “AI-based analysis allows us to identify gaps that might otherwise go unnoticed.”
The Role of a Property Tax Appeal Advocate
As a tax appeal advocate, Levinson serves as an independent pricing strategy analyst for homeowners, reviewing county assessments, identifying factual or market-based inconsistencies, and preparing defensible appeal documentation based on actual buyer behavior. His work focuses on translating competitive market analysis (CMA) data into clear, evidence-supported submissions that meet Board of Equalization standards.
Rather than contesting taxes generally, Levinson’s approach focuses on whether the assessed value accurately reflects the market price as of the statutory assessment date, a distinction that often determines the outcome of the appeal. This includes reviewing comparable sales, adjusting for property-specific features, and identifying systemic errors that can occur in mass valuation models, particularly in the resort, luxury, and custom home markets.
Levinson Property Tax Appeal Process
When an owner contacts Levinson regarding a possible overvaluation, the process follows a structured, multi-step review designed to determine both merit and suitability:
Step 1: Assessment Review and CMA Analysis
Levinson first determines whether the county actually overvalued the property. This is done by generating a detailed competitive market analysis (CMA) based on recent comparable sales, property characteristics and localized buyer behavior.
Step 2: Consultation and engagement structure
Levinson then schedules a consultation call to review the findings with the owner and determine the appropriate engagement structure. Calls can be handled at no cost to homeowners who plan to buy or sell real estate within the next three years — where Levinson could later gain business as a real estate agent — or on a contingency fee basis for homeowners who already have a real estate agent or who are not planning a transaction.
Step 3: Preparing and filing the appeal
If the owner proceeds, Levinson prepares the complete appeal package, including formal appeal filing, CMA documentation, comparable sales analysis, and supporting property photographs for county review. He also coordinates the execution of the Summit County authorization form to represent the filing fee holder.
Step 4: County Review or Assignment of Hearing
Summit County either accepts the appeal based on the documents submitted or submits the matter to a formal hearing by the Board of Equalization.
Step 5: Representation at the hearing
If a hearing is necessary, Levinson attends and participates as an appraisal witness on behalf of the owner, 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 issues an invoice for 35 percent of the owner’s actual first-year tax savings.
Resort and luxury properties seeing the biggest impact
The largest taxable value reductions occurred in ski access and luxury properties, including:
A reduction in assessed value of $2,029,819 for a residence with ski access at The Colony at White Pine
A reduction of $1,210,588 for a luxury home in Lower Deer Valley
Additional concentrations of successful appeals were observed at Canyons Village, Empire Pass and Waldorf Astoria, where highly personalized properties can challenge standardized valuation models.
Property Tax Appeals in Non-Disclosure States
Utah is a non-disclosure state, meaning real estate sales prices are not publicly available. In Summit County, homeowners often do not have access to the comparable sales data needed to independently verify assessed values – a dynamic that exists in several states across the United States.
As a result, owners may suspect overvaluation, but lack the data framework to effectively challenge assessments.
Levinson’s methodology integrates AI-assisted pattern recognition with professional market benchmarking to translate real-world buyer behavior into defensible appeal documentation.
Owners can assess possible overvaluation
Homeowners concerned about whether their property might be overvalued are encouraged to start with an estimated market valuation using an AI-powered tool available at:
Wayne Levinson Business Group is a Park City-based real estate professional specializing in pricing strategy, market analysis and owner advocacy in the resort and luxury real estate markets. Its central platform, https://waynelevinson.comconnects its real estate, property tax appraisal and appeals initiatives and provides resources to homeowners seeking clarity on home pricing, taxation and long-term ownership costs.
