Rate Breakdown

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

How Property Tax Works in Sevier County

Property taxes in Sevier County are calculated based on the assessed value of your property and the applicable millage rates. The process involves:

• Assessment: The Sevier County Assessor's Office determines the taxable value of your property annually, typically at 55% of its fair market value.
• Millage Rates: Tax rates (or millage rates) are set by local taxing entities, such as school districts, municipalities, and the county. One mill equals $1 of tax per $1,000 of assessed value.
• Calculation: Your tax bill is computed by multiplying the assessed value by the total millage rate. For example, a home valued at $300,000 (assessed at $165,000) with a 10-mill rate would owe $1,650 annually.

Available Exemptions

Sevier County offers several property tax exemptions to eligible residents:

• 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.
• Senior Citizen Exemption: Available to homeowners aged 65+ with limited income, offering additional reductions on assessed value.
• Disabled Veteran Exemption: Veterans with a service-connected disability may qualify for a full or partial exemption based on disability rating.
• Blind/Disabled Exemption: Residents with qualifying disabilities may receive a reduction in taxable value.

Applications for exemptions must be filed with the Sevier County Assessor's Office by the annual deadline (typically September 1).

Payment Schedule & Deadlines

Sevier County property taxes are due annually, with the following key details:

• Billing: Tax notices are mailed by November 1, with payments due by November 30.
• Installments: Taxpayers may opt for two half payments—first by November 30 and the second by May 31 of the following year.
• Late Payments: Delinquent taxes accrue interest at 1.5% per month (18% annually) and may result in a tax lien or foreclosure if unpaid for three years.

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

Appealing Your Assessment

If you believe your property is overvalued, you can appeal the assessment:

• Deadline: Appeals must be filed with the Sevier County Board of Equalization by September 15 (or the next business day if it falls on a weekend).
• Process: Submit evidence (e.g., recent appraisals, comparable sales) to support your claim. The Board will review and issue a decision.
• Further Appeals: If dissatisfied, you may appeal to the Utah State Tax Commission within 30 days of the Board's decision.

For assistance, contact the Sevier County Assessor's Office or consult a property tax professional.