Rate Breakdown

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

How Property Tax Works in Millard County

Property taxes in Millard County are calculated based on the assessed value of your property and the applicable millage rates. The Millard County Assessor's Office determines the assessed value by evaluating market conditions, property characteristics, and recent sales data. Utah law requires residential properties to be assessed at 55% of their fair market value, while commercial properties are assessed at 100%.

The tax rate is expressed in mills (1 mill = $1 per $1,000 of assessed value). Millard County's total mill rate combines rates set by various taxing entities, including the county, school districts, and municipalities. Your final tax bill is calculated using this formula:

• Assessed Value = Fair Market Value × Assessment Ratio (55% for residential)
• Tax Amount = Assessed Value × Mill Rate / 1,000

Available Exemptions

Millard County offers several property tax exemptions to eligible homeowners:

• Primary Residence (Homestead) Exemption: Reduces the taxable value of a primary home by up to $2,500.
• Senior Citizen Exemption: Available to homeowners aged 65+ with income limits, offering a reduction in taxable value.
• Disabled Veteran Exemption: Veterans with a service-connected disability of 10% or more may qualify for a full or partial exemption.
• Indigent Abatement: Low-income homeowners may apply for a reduction or deferral of taxes.

Applications for exemptions must be submitted to the Millard County Assessor’s Office by the annual deadline, typically September 1.

Payment Schedule & Deadlines

Millard County property taxes are due annually and can be paid in two installments:

• First Half: Due November 30 (delinquent after December 31).
• Second Half: Due May 31 (delinquent after June 30).

Payments can be made online, by mail, or in person at the Millard County Treasurer’s Office. Late payments incur a 2% penalty (for December/June delinquencies) and additional interest (1% monthly thereafter). Unpaid 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 may appeal to the Millard County Board of Equalization. Follow these steps:

• Step 1: Review your assessment notice (mailed by August 1) and compare it to recent sales of similar properties.
• Step 2: File a written appeal with the County Assessor’s Office by September 15. Include evidence (e.g., appraisals, photos, or sales data).
• Step 3: Attend a hearing with the Board of Equalization, which will issue a decision by December 1.

If unsatisfied, you may further appeal to the Utah State Tax Commission within 30 days of the county’s decision.