Rate Breakdown

Property taxes in Box Elder County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Box Elder County

Property taxes in Box Elder County are calculated based on the assessed value of your property and the applicable tax rates (millage rates). Here’s how the process works:

• Assessment: The Box Elder County Assessor’s Office determines the taxable value of your property, which is typically 55% of its fair market value for residential properties.
• Millage Rates: Tax rates are set by local taxing entities (e.g., school districts, cities, and the county) and are applied per $1,000 of assessed value. For example, a mill rate of 0.010 means $10 in tax per $1,000 of assessed value.
• Calculation: Multiply your property’s assessed value by the combined mill rates to estimate your annual tax liability.

Available Exemptions

Box Elder County offers several exemptions that can reduce your property tax burden:

• Primary Residence (Homestead) Exemption: Homeowners may qualify for a reduction in taxable value if the property is their primary residence.
• Senior Citizen Exemption: Residents aged 65+ with limited income may qualify for a partial exemption or tax deferral.
• Disabled Veteran Exemption: Veterans with a service-connected disability may be eligible for significant reductions or full exemptions, depending on disability rating.
• Indigent Abatement: Low-income homeowners may apply for additional relief through the county.

Applications for exemptions must be submitted to the Box Elder County Assessor’s Office by the specified deadlines.

Payment Schedule & Deadlines

Box Elder County property taxes are typically due in two installments:

• First Half: Due by November 30th.
• Second Half: Due by May 31st of the following year.

Late payments incur penalties and interest, starting at 1% per month after the deadline. Taxpayers may also opt to pay the full annual amount by November 30th to avoid splitting payments. Delinquent taxes may result in a tax lien or eventual auction of the property.

Appealing Your Assessment

If you believe your property’s assessed value is incorrect, you can appeal the assessment:

• Step 1: Contact the Box Elder County Assessor’s Office to discuss your concerns informally.
• Step 2: File a formal appeal with the Box Elder County Board of Equalization by the deadline (typically September 15th).
• Step 3: Present evidence (e.g., recent appraisals, comparable sales) to support your claim during a hearing.
• Step 4: If unsatisfied, you may appeal further to the Utah State Tax Commission.

Deadlines are strict, so act promptly if you disagree with your assessment.