NOTICE OF PROPOSED TAX INCREASE - BRIGHAM CITY & TOWN OF MANTUA

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

Property Tax Appeals - County Board of Equalization (BOE)
Locally assessed property is valued each year by the County Assessor. For real property, Box Elder County has established a 5-year cyclical reappraisal schedule as required by statute. The county also uses a computer-assisted mass appraisal system to apply current market data to annual assessments.

Valuation notices for locally assessed real property are mailed to property owners in late July or early August. Taxpayers may dispute their property assessment by filing an appeal with the Board of Equalization. When filing an appeal of locally assessed property value, you must provide information supporting the value you are requesting. The supporting information must show the fair market value of your property on January 1st of the tax year you are appealing.

County BOE Process
- Preliminary valuation notice issued
- Taxpayer may appeal the property valuation to the County BOE within the time frame specified by law
- The County BOE hears the appeal and then issues a decision. That decision may be appealed to the State Tax Commission within 30 days
- Appeals from the County BOE decision proceed through the Tax Commission Appeals Unit process.

2019 Appeals Form

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

The tax sale was held on May 16, 2019. Results will be posted after the sale has been ratified by the Box Elder County Commission.

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

Tax Relief & Tax Exemptions

Public Surplus

Tax Sale

Other Forms and Documents