Rate Breakdown

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

How Property Tax Works in Emery County

Property taxes in Emery County are calculated based on the assessed value of your property and the current millage (tax) rate. The process involves:

• Assessment: The Emery County Assessor's Office determines the taxable value of your property annually, typically at 55% of its fair market value for residential properties.
• Millage Rate: Tax rates are set by local taxing entities (e.g., school districts, county government) and are applied per $1,000 of assessed value. For example, a mill rate of 0.001 means $1 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 bill.

Available Exemptions

Emery County offers several exemptions to reduce taxable value for eligible property owners:

• Primary Residence (Homestead) Exemption: Reduces the taxable value of a primary home by up to 45% of its fair market value, capped at $1,980 in savings.
• Senior Citizen Exemption: Residents aged 65+ may qualify for additional reductions if income thresholds are met.
• Disabled Veteran Exemption: Veterans with a service-connected disability of 10% or higher may exempt up to $35,300 of their home's value.
• Indigent Abatement: Low-income homeowners may apply for partial tax relief through the county.

Applications for exemptions must be filed with the Emery County Assessor by May 1.

Payment Schedule & Deadlines

Emery County property taxes are due annually, with the following deadlines and options:

• Payment Deadline: Taxes are due November 30. Payments postmarked after December 1 incur a 2% penalty.
• Installment Plan: Taxpayers may split payments into two installments (due November 30 and May 31) without penalty.
• Late Payments: Delinquent taxes accrue interest at 1.5% monthly (18% annually) and may lead to a tax lien or foreclosure after three years.

Payments can be made online, by mail, or in person at the Emery County Treasurer's Office.

Appealing Your Assessment

If you believe your property's assessed value is incorrect, follow these steps to appeal:

• Step 1: Contact the Emery County Assessor's Office to discuss your valuation informally.
• Step 2: File a formal appeal with the Emery County Board of Equalization by September 15 (or within 30 days of your assessment notice, whichever is later).
• Step 3: Present evidence (e.g., recent appraisals, comparable sales) to support your claim during a hearing.
• Step 4: If unsatisfied, you may appeal to the Utah State Tax Commission within 30 days of the county's decision.

Appeals are free, but professional appraisal fees may apply if you hire an expert.