Box Elder County Property Tax Due Date

Utah property taxes are administered at the county level. Property is assessed at 100% of market value, but primary residences benefit from a 45% exemption — meaning only 55% of the home's market value is subject to taxation. This effectively results in an assessment ratio of 55% for owner-occupied primary residences, one of the more favorable in the country. Utah's property tax rates are set through a truth-in-taxation process that limits taxing entities from collecting more total revenue than the prior year without explicit public notice and hearings. This process keeps rate increases in check.