**Truth in Taxation**
Proposed Tax Increase - Box Elder School District and Garland City

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.

Review of Real Property Market Value
The Valuation notice shows an estimated tax based on the estimated tax rate multiplied by the current market value established by the County Assessor. If a property owner disagrees with the assessed current market value listed on the valuation notice, they may appeal that value. The property owner submitting the appeal application is also required to provide documentation supporting their opinion of fair market value.

2017 Appeal Application

Municipal Service Tax
Municipal services funds (MSFs) are statutorily created tools intended to account for county services and funding. The goal is to align services with funding so the benefit goes to the person paying for it. In Utah, counties are statutorily permitted to “provide municipal-type services to areas of the county outside the limits of cities and towns without providing the same services to cities or towns.”

Box Elder County’s MSF services community development, economic development, building inspections, business licenses, fire protection, emergency management services, weed control, road maintenance, and police protection. USC § 17-34-1(2) provides that a county may 1) levy a property tax, 2) charge a fee for service, or 3) provide funds to a municipal service district in accordance with 17B-2a-1109.

The County retained Lewis Young Robertson & Burningham to conduct a study on the Municipal Service Fund. They found a gap exists between the cost of service being provided and the amount being paid by unincorporated residents for the municipal-type services they are receiving from the County.

The Box Elder County Commission has decided to levy a tax on unincorporated county residents to pay for the services they are receiving. More information can be found in the links below –

Municipal Service Fund Analysis – PDF

Municipal Service Fund Analysis – PowerPoint

Tax Relief

Circuit Breaker Form If you will be at least 66 years old by December 31, 2017, or widowed and earned less than $32,101 in 2016, you may qualify for the Circuit Breaker abatement. The Circuit Breaker abatement can reduce your property tax in 2017 up to the full amount that is owed. If you think you might qualify, fill out the Circuit Breaker Form and return it to the Auditor's Office no later than September 1 each year.

Indigent Form , Indigent - Statement of Hardship or Disability , Indigent - Financial Summary If you will not be at least 66 years old by December 31, 2017 or widowed, but are disabled, or have other extreme hardships, and earned less than $32,101 in 2016, you may qualify for the Indigent abatement. The Indigent abatement can reduce your property tax in 2017 up to one half of the taxes owed. If you think you might qualify, fill out the three Indigent forms and return them to the Auditor's Office no later than September 1 each year. This abatement is typically granted to individuals who are permanently disabled, receive only Social Security Disability income, and have no other resources to pay their taxes.

Veteran with a Disability Exemption If you are Veteran who was disabled as a result of your service, and your disability from the VA is at least 10%, you may qualify for a Veteran with a Disability Exemption. First time applicants must submit a copy of their disability statement from the VA along with the Veteran with a Disability Form. You will only qualify if you own the property on January 1 of the current year. A new application is not required each year unless personal property (such as a vehicle) is being exempted. However, the county may ask you to verify your primary residence each year.

Blind Exemption Form If you are blind person, the unmarried surviving spouse of a blind person, or a minor orphan of a blind person, you may qualify for a blind exemption. This exemption would apply to the first $11,500 of taxable value of real or tangible personal property. If you think you might qualify, fill out the Blind Exemption Form and return it to the Auditor's Office no later than September 1 each year.

Continued Property Tax Exemption Form 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

The tax sale was held May 18, 2017.

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

Tax Relief

Public Surplus

Tax Sale

Other Forms and Documents