Welcome and thank you for visiting the Box Elder County Auditor's web site. The Auditor investigates, examines, and inspects all County bills, accounts, and charges before they are paid. The Auditor is the budget officer of the County and is also responsible, along with other elected officials, for administering the County's property tax system.

In an effort to increase transparency, Box Elder County reports all revenues and expenses (including employee compensation) to the State of Utah.

All financial reports for Box Elder County can be found on the State Auditor's Website

2020 Property Tax Appeals

Appeals of value must be filed with the County Auditor no later than September 15, 2020 at 5:00PM MDT.

In most cases, the property owner carries the burden of proof when appealing property value and must present evidence to the Board of Equalization (BOE) that the market value determined by the assessor is incorrect.

To slow the spread of COVID-19, county BOE hearings may be conducted remotely. The county will provide further instruction on how to attend your hearing remotely if you choose to appear before the BOE.

Property Tax - Appeal Form

After notifying the county that you plan to appeal the valuation of your property, the next step is to gather comparable sales data justifying your belief that the county assessor overvalued your property.

If you purchased the property within the past year from an unrelated party, the closing or settlement statement for that sale suffices. If you choose to share it, that sales price will determine your property’s fair market value.You can also identify at least 3 properties similar in style, quality, size, age, location and land area, and then determine the assessed value or sales price of those 3 properties.

The least expensive way to obtain comparable sales data is to contact a real estate agent. Most agents will provide comparable sales data at no charge.You will need to describe your property’s location, physical characteristics (number of bedrooms and bathrooms), size (acreage, finished and unfinished square feet in the home) and age of home. With that information, a real estate agent can usually identify several comparable sales within a few days. Another option is to hire a professional to conduct an appraisal of your property. In Utah, a typical residential appraisal costs about $350, and takes about one week to complete.

If you recently refinanced your property, the bank appraisal can be used in your appeal. Regardless of how you collect comparable sales data, it’s important to collect documents supporting your comparable sales data. These documents may include listings for your comparable sales, county assessments for those properties, or the appraisal you paid for.

Tax Relief & Tax Exemptions

There are different tax relief programs available for Box Elder County property owners. These programs have been created by the Utah State Legislature, and Box Elder County adheres to state law in administering these programs.

The tax relief programs are:
- Circuit Breaker (low income or widow/widower, age 66 or older)
- County Abatement (low income, under age 66)
- Blind (certified legally blind)
- Deployed Military (deployed out of Utah for 200+ days)
- Veteran with a Disability (VA disability rating of at least 10%)

Common Tax Relief Program Questions

The Box Elder County Commission may grant a settlement, extension, or a deferral for your delinquent taxes. You will need to complete the Application for Settlement or Deferral of Delinquent Property Tax. You will also need to appear before them in a regularly scheduled commission meeting. You can be placed on their agenda by contacting the Box Elder County Clerk's Office.

Tax Exemptions for Non-Profit Entities: Religious, Charitable and Educational
If you are an organization that is tax exempt, you need to apply for the exemption each year by March 1. If you have already submitted an initial application, then all you need to do is fill out and submit the Continued Property Tax Exemption Form

If this is the first time you are applying for tax exemption for an organization, you will need to fill out all of the following forms:
New Application for Property Exemption
Schedule A
Schedule B
Schedule C

Public Surplus

You can now purchase surplus Box Elder County equipment, furniture, and other items through online auction sites
1. Public Surplus
2. GovDeals

Questions concerning the auction can be directed to Tom Kotter, County Auditor, at 435-734-3388 or by email at tkotter@boxeldercounty.org

Tax Sale

On the day of the sale, you must register before the sale begins. You must be present to bid. No registrations will be accepted after 10:00 AM. All sales are final, and must be paid in cash or certified funds by 5:00 PM on the day of the sale

The bidding will start at the total amount of taxes, interest, penalties, and administrative costs which are a charge upon the parcel.

Some parcels have an official notice of non-compliance recorded on them. This notice states "please be advised that any further division, subdivision, sell, exchange or transfer of the Parcel may be a violation of Utah State Code and Box Elder County ordinances and punishable as a criminal offense."

Buyers are further advised than any parcel bought at the tax sale that is not in compliance with applicable zoning will have a notice of non-compliance recorded against them when the tax deed is recorded.

Tax Sale Ordinance

2012 Tax Sale Results
2013 Tax Sale Results
2014 Tax Sale Results
2015 Tax Sale Results
2016 Tax Sale Results
2017 Tax Sale Results
2018 Tax Sale Results
2019 Tax Sale Results
2020 Tax Sale Results - cancelled due to COVID-19 pandemic

Tax Relief & Tax Exemptions

Public Surplus

Tax Sale

Other Forms and Documents