Overview of the Property Tax and Assessment Process
It takes three separate Millard County offices, Assessor, Clerk/Auditor, and Treasurer, to produce and account for your property tax bill and payment.
The Millard County Assessor establishes the market value of your property by appraising the value of that property under applicable State laws. (All property taxes are based upon the market value of your property. As the market value of your property increased or decreased, your property tax may also increase or decrease). The market value is then placed on a list with all other properties in Millard County and this list is called the “Assessment Roll”. The Assessor also approves and applies all exemptions, which are added to the Assessment Roll. The Assessment Roll is then presented to the Millard County Auditor no later than May 22nd for further processing.
The Millard County Auditor applies the tax rates, which consist of general levy and debt service (voter & bonded) tax rates to the value. The Auditor then mails out Notices of Valuation in July. The tax payer has until Sept. 15th to appeal the value. The Assessment roll is then sent to the Millard County Treasurer for individual tax bill distribution and payment collection.
Notices of Valuation
State law requires that before taxes can be increased, your county must give notice of proposed changes. Two types of changes may take place:
- The appraised market value of your property may increase or decrease.
- The proposed taxes that property owners will pay may increase or decrease.
State law requires that notification be given in advance of the proposed tax increase and of the time and location of the budget meeting at which public input will be received.
What are my rights and responsibilities?
If your opinion of the value of your property differs from the Assessor’s, by all means call or go to the office and discuss the matter. Staff will be glad to answer your questions about the appraisal and explain how to appeal if you cannot come to an agreement. The Assessor’s office relies on the property owner for information; you may be able to help by providing more accurate information.
How to Appeal the Market Value of Your Property
Valuation notices are mailed out to property owners approximately the second week of July. If you do not receive yours, please call the Millard County Auditor’s Office at (435) 743-5227. The notice will contain information for the tax payer to call and make an appointment with the County Board of Equalization. This call needs to be made prior to September 15th.
You will be required to provide some sort of evidence (an appraisal– a closing statement– records of comparable houses, in comparable areas that sold for a comparable price– etc. To demonstrate that the value placed by the Assessor on your property is wrong, and demonstrate what the value should be. You need to convince the County Board of Equalization that the value that the county has on your property is incorrect.
At the Board of Equalization you will meet in a comfortable, informal setting with the Assessor, Appraiser, Auditor, and the County Commissioners.
The County Board of Equalization can only decide: (1) whether a property is exempt or (2) if a property is correctly valued. If you feel that your property would sell for the amount stated by the Assessor, but you feel that your taxes are too high, you should discuss your concerns with your legislative representatives within your taxing entities (Cities, County, School Districts, Water Districts, etc.)
The Millard County Treasurer receives the Assessment Roll, prints and mails the property tax bill to the name and address on the Assessment Roll. The Treasurer collects and distributes money to local taxing agencies, including the school district municipalities, county and special districts.
Secured taxes are taxes on real property, such as vacant land, structures on land, i.e. business/office building, home, apartments, etc.
Unsecured taxes are taxes on assessments such as office furniture, as well as equipment leased or rented used to operate a business. The Treasurer then distributes the money collected to local agencies.