An Overview of the Property Tax and Assessment Process
It takes three separate Utah County offices, Assessor, Clerk/Auditor, and Treasurer, to produce and account for your property tax bill and payment. Click here to see a diagram of how the property tax system works.
Utah County Assessor
The Utah County Assessor establishes the market (assessed) value of your property by appraising the value of that property under applicable State laws. The market value is then placed on a list with all other properties in Utah County and this list is called the "Assessment Roll". The Assessor also approves and applies all exemptions, which are added to the Assessment Roll. The Assessment Roll is then presented to the Utah County Clerk/Auditor for further processing.
What is Market Value?
All property taxes are based upon the market value of your property. As the market value of your property increases or decreases, your property tax may also increase or decrease.
Utah County Clerk/Auditor
The Utah County Clerk/Auditor adds direct assessments to the Assessment Roll, then applies the tax rates, which consist of general levy and debt service (voter & bonded) tax rates to the value. The Auditor then mails out valuation notices (July). It is then sent to the Utah County Treasurer for individual tax bill distribution and payment collection.
What is a Property Valuation Notice?
State law requires that before taxes can be increased, your county must give notice to you of proposed changes. Two types of changes may take place:
1. The appraised market value of your property may increase or decrease.
2. The proposed taxes that property owners will pay may increase or decrease.
State law requires that notification be given in advance of the proposed tax increase and of the time and location of the budget meeting at which public input will be received.
Appealing Market Value of Your Property
Market value is determined by the Utah County Assessor, but appeals are made to the Utah County Board of Equalization. If you believe the value of your property is incorrect, click here to find out more about how to appeal.
Utah County Treasurer
The Utah County Treasurer receives the Assessment Roll, prints and mails the property tax bill to the name and address on the Assessment Roll. The Treasurer collects secured and unsecured taxes.
Secured taxes are taxes on real property, such as vacant land, structures on land, i.e. business/office building, home, apartments, etc.
Unsecured taxes are taxes on assessments such as office furniture, as well as equipment leased or rented used to operate a business. The Treasurer then distributes the money collected to local agencies. Click here to see in detail how your tax dollars are distributed.
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