As property tax notices landed in mailboxes across Summit County last year, many homeowners faced sticker shock. While rising values are often good news for sellers, they translate directly into higher tax bills for residents.
One local real estate professional, armed with a new weapon, found a way to fight back against inaccurate valuations: artificial intelligence.
Wayne Levinson, a Park City-based agent, successfully challenged the county’s mass appraisal system during the 2025 appeal period. By leveraging AI-driven data analysis, Levinson helped secure reductions in assessed property values totaling $13.9 million.
“I am a real estate investor and moved to Park City from Chicago in 2024,” Levinson said. ” I have been an agent for a year and a half now. As an investor, I have successfully adjusted (property tax) on almost all the properties I own, which are 70 single-family residences.”
County assessors assign values to thousands of properties annually, often relying on “mass appraisal” techniques. While generally effective, this broad scope can miss the nuances of individual homes — like new construction obstructing a view or a driveway in need of major repairs.
“AI helped me locate 687 homes in Park City that were over-assessed,” Levinson said. “I used the tool to do an automated evaluation of every property in Summit County. Then I narrowed it down. I also used AI to help me be able to support so many appeals at once.”
Instead of relying solely on standard comparable sales, he utilized AI-assisted tools, specifically one called Perplexity. After reviewing each property, he consulted with homeowners. Levinson then prepared and filed the appeal, managed all paperwork, and, if needed, represented homeowners at hearings. If successful on a contingency basis, his fee is 35% of the tax savings.
The largest assessed value reductions occurred in ski-access and luxury properties, including The Colony at White Pine and a luxury home in lower Deer Valley.
Other successful appeals happened in Canyons Village, Empire Pass and Waldorf Astoria residences. These areas, known for their highly customized properties, often present unique challenges for standardized valuation models, making them prime candidates for reassessment appeals.
Utah’s status as a non-disclosure state adds another layer of complexity to property tax appeals. Real estate sale prices are not publicly available, leaving homeowners without the comparable sales data needed to verify assessed values.
“I saw this as a real opportunity in Utah using my skill set. There are no other realtors doing this end to end the way I do. All I need from my client is two signatures, one on a county form authorizing me to represent them and the second form is my contract,” Levinson explained.
As property values in Park City and surrounding areas continue to fluctuate, the gap between mass appraisal estimates and true market value may widen. Levinson proved that homeowners, especially those living in older homes, don’t have to accept an assessment at face value if the data tells a different story.
For more information, visit parkcitytax.com.