AI-Driven Real Estate Analysis Helps Homeowners Correct $13.9 Million in Property Tax Over-Assessments in Resort Market

As property tax bills continue to rise nationwide, AI-driven competitive market analysis is emerging as a tool for homeowners seeking to verify whether their property assessments reflect real market price.

Wayne Levinson, a Park City–based real estate professional specializing in pricing strategy analysis and homeowner advocacy, successfully reduced $13.9 million in assessed property values for homeowners across Park City and Summit County, Utah during the 2025 property tax appeal season.

By combining AI-assisted CMA tools with localized market analysis, Levinson identified systemic over-assessments produced by Summit County’s mass appraisal process. His analysis flagged 457 residential properties as likely over-valued. From those findings, 63 homeowners filed formal property tax appeals, resulting in 46 successful reductions, representing an approximate 73 percent success rate.

Across successful appeals, homeowners achieved:

• An average assessed value reduction of approximately 12 percent
• Reductions ranging from 2 percent to as high as 30 percent
• Tax savings of up to $11,391 for individual homeowners in 2025

“In high-value, non-uniform housing markets, mass appraisal systems often struggle to account for the individual characteristics that drive buyer behavior,” Levinson said. “AI-driven analysis allows us to identify gaps that may otherwise go unnoticed.”

The Role of a Property Tax Appeal Advocate

As a tax appeal advocate, Levinson acts as an independent pricing strategy analyst for homeowners—reviewing county assessments, identifying factual or market-based inconsistencies, and preparing defensible appeal documentation grounded in real buyer behavior. His work focuses on translating competitive market analysis (CMA) data into clear, evidence-backed submissions that meet Board of Equalization standards.

Rather than disputing taxes broadly, Levinson’s approach centers on whether the assessed value accurately reflects market price as of the statutory valuation date, a distinction that often determines appeal outcomes. This includes reviewing comparable sales, adjusting for property-specific characteristics, and identifying systemic errors that may occur in mass appraisal models—particularly in resort, luxury, and custom-home markets.

Levinson’s Property Tax Appeal Process

When a homeowner contacts Levinson regarding a potential over-assessment, the process follows a structured, multi-step review designed to determine both merit and fit:

Step 1: Assessment Review and CMA Analysis
Levinson first determines whether the county has, in fact, over-assessed 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 conducts a consultation call to review findings with the homeowner and determine the appropriate engagement structure. Appeals may be handled at no cost for homeowners who anticipate buying or selling real estate within the next three years—where Levinson may later earn business as a real estate agent—or on a contingency fee basis for homeowners who already have a realtor or do not plan to transact.

Step 3: Appeal Preparation and Filing
If the homeowner proceeds, Levinson prepares the full appeal package, including the formal appeal filing, CMA documentation, comparable sales analysis, and supporting property photographs for county review. He also coordinates execution of the Summit County Authorization to Represent Record Fee Holder form.

Step 4: County Review or Hearing Assignment
Summit County either accepts the appeal based on submitted documentation or advances the case to a formal Board of Equalization hearing.

Step 5: Hearing Representation
If a hearing is required, Levinson attends and participates as a valuation witness on behalf of the homeowner, presenting market evidence and responding to assessor questions.

Step 6: Results and Fee Settlement
If the appeal is successful and handled on a contingency basis, Levinson issues an invoice for 35 percent of the actual first-year tax savings achieved by the homeowner.

Resort and Luxury Properties See Highest Impact

The largest assessed value reductions occurred in ski-access and luxury properties, including:

• A $2,029,819 assessed value reduction for a ski-in/ski-out residence in The Colony at White Pine
• A $1,210,588 reduction for a luxury home in Lower Deer Valley

Additional concentrations of successful appeals were observed in Canyons Village, Empire Pass, and Waldorf Astoria residences, where highly customized properties can challenge standardized valuation models.

Why Property Tax Appeals Are Especially Challenging in Non-Disclosure States

Utah is a non-disclosure state, meaning real estate sale prices are not publicly available. In Summit County, homeowners often lack access to the comparable sales data necessary to independently verify assessed values—a dynamic that exists in multiple states across the U.S.
As a result, homeowners may suspect overassessment but lack the data framework needed to challenge valuations effectively.

Levinson’s methodology integrates AI-assisted pattern recognition with professional comparative market analysis to translate real buyer behavior into defensible appeal documentation.

How Homeowners Can Evaluate Potential Over-Assessment

Homeowners concerned about whether their property may be over-assessed are encouraged to begin 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 assessment or the property tax appeal process, Levinson recently launched a dedicated platform at

https://www.ParkCityTax.com

About Wayne Levinson

Wayne Levinson is a Park City–based real estate professional specializing in pricing strategy, market analysis, and homeowner advocacy in resort and luxury real estate markets. His central platform, https://waynelevinson.com, connects his real estate, valuation, and property tax appeal initiatives and provides resources for homeowners seeking clarity around property pricing, taxation, and long-term ownership costs.